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Deferred Salary Leave Plan


The Division believes in offering a Deferred Salary Leave Plan to allow employees to pursue a leave of absence.


  1. In order to participate in the Deferred Salary Leave Plan, an eligible employee must make a written application by way of the appendix to this administrative procedure (Schedule A) to the Superintendent on or before March 31, prior to the school year they wish to participate.
  2. The Superintendent shall review all applications and by June 15 of that year, advise each applicant of the decision.
  3. If the Superintendent approves employees’ involvement in a Deferred Salary Leave Plan, the participants, for a maximum of six (6) years, will receive their current compensation less the percentage of salary that they have specified in the Board-Participant Agreement.
  4. The percentage of salary that is deferred cannot exceed one hundred percent (100%) when the deferring years and leave of absence year are combined (e.g. deferring twenty-five percent (25%) per year for five (5) years for a leave in the sixth year is not possible). The deferred percentage cannot exceed thirty-three and a third percent (33 1/3%).
  5. The deferred monies retained by the Division shall be invested by the Division with a reputable investor.
  6. Prior to the end of each taxation year, the Division will pay to the participant the accrued interest to such date.
  7. Annually the Division will make a report to participants as to the amount of deferred salary retained by the Division including interest paid out to the participants.
  8. The Division will maintain applicable health benefit coverage for participants during the year of leave provided participants assume the total cost of such premiums.
  9. Participants during the year of leave shall not accumulate nor be entitled to:
    1. Experience for salary increments or years of service;
    2. Statutory holidays; and
    3. Maternity, paternity, sick or other leaves.


Sections 33, 52, 53, 197, 204, 220, 222 Education Act

Section 248(1) Canada Income Tax Act

Canada Income Tax Regulation 6801

Clause 14.8 ATA Collective Agreement

Board Policy 12 Role of the Superintendent


Revised August 2020

June 2008