5 November 1990 Income Tax Severed Letter

By services, 22 July, 2022
Language
English
Document number
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656593
Extra import data
{
"field_external_guid": [
"menu:://Federal Income Tax [CCH Tax ]/Tax Window Files/Tax Window Files/Tax Window Files/1990s/1990 [NV90_433 - OC90_200.201]/NV90_313 — Self-funded Leave of Absence"
],
"field_proprietary_citation": [],
"field_release_date_new": "1990-11-05 07:00:00",
"field_tags": []
}
Main text
19(1)
                                        7-902797
                                        M.P. Baldwin
                                        (613) 957-3499

November 5, 1990

Dear Sir:

Re: Self-Funded Leave of Absence

This is in reply to your letter of July 23, 1990, in which you requested our view on whether an employee must return to his employer after taking a Self- Funded Leave of Absence.

Paragraph 6801(a)(v) of the Income Tax Regulations states "that the employee is to return to his regular employment with the employer or an employer that participates in the same or a similar arrangement after the leave of absence for a period that is not less than the period of the leave of absence".

Therefore, if your Self-Funded Leave of Absence plan between yourself and the 24(1) allows you to return to another employer you may to so as long as the criteria above is net.

The above comments are an expression of opinion only and do not bind the Department.

Yours truly,

for Director Financial Industries Division Rulings Directorate