Box A – Paid Leaves of Absence

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Deferred salary leave plan (self-funded)

Section 47.16R1 of the Regulation respecting the Taxation Act provides information about self-funded leaves of absence. Under such a leave, any amounts accumulated by an employee in anticipation of the leave are paid to the employee during the employee's leave. A self-funded leave is not a salary deferral arrangement or an employee benefit plan.

If your employee participates in a self-funded leave of absence plan, enter:

  • in box A, the salary or wages paid to the employee, including the amount paid during the leave if the employee takes it in the year;
  • in box I, the total amount entered in box A plus the portion of the salary or wages earned in the year that will be paid during the leave, minus the amount paid during the leave, if the employee takes it in the year.

This also applies to certain arrangements that allow professional athletes to defer their salary or wages.

Example

An employee who earns a salary of $50,000 participates in a self-funded leave of absence plan from 2019 to 2023. You pay the employee 80% of his or her salary, that is, $40,000, during these five years, and the employee takes the leave of absence in 2023.

For each year from 2019 to 2022, you must enter:

  • in box A, $40,000, which is the salary paid to the employee;
  • in box I, $50,000, which is the total amount entered in box A ($40,000) plus the portion of the salary earned in the year that the employee will be paid during the leave ($50,000 – $40,000 = $10,000).

For 2023, you must enter $40,000, that is, the amount paid to the employee during the leave, in box A. Box I must be blank, since the result of the following calculation is nil: the total amount entered in box A ($40,000) minus the amount paid during the leave ($40,000).

Year 2019 2020 2021 2022 2023
(leave)
Box A $40,000 $40,000 $40,000 $40,000 $40,000
Box I $50,000 $50,000 $50,000 $50,000

Salary advance leave plan

Under a salary advance leave plan, the amounts are advanced to the employee during the leave and repaid by the employee after the leave. A salary advance leave is not a salary deferral arrangement or an employee benefit plan.

If your employee participates in a salary advance leave plan, enter the salary and wages paid to the employee, including the amounts you advanced to the employee during the leave, if he or she took the leave in the year, in boxes A and I.

Example

An employee who earns a salary of $60,000 participates in a salary advance leave plan from 2019 to 2023. You advance the employee 80% of his or her salary, that is, $48,000, during the leave, and the employee takes the leave of absence in 2019.

For 2019, you must enter $48,000, which is the amount you advanced the  employee during the leave, in boxes A and I.

For each year from 2020 to 2023, you must enter $48,000, which is the salary paid to the employee, in boxes A and I.

Year 2019
(leave)
2020 2021 2022 2023
Box A $48,000 $48,000 $48,000 $48,000 $48,000
Box I $48,000 $48,000 $48,000 $48,000 $48,000

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