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1993-009-e.html
SERVICES PAY DIRECTIVE: 1993-009 (04)
February 16, 1993
Ottawa,
Canada
K1A 0S5
SUBJECT: Vacation Pay Advances
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1
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PURPOSE
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1.1
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The purpose of this directive is to advise you of a Revenue Canada - Taxation
ruling concerning vacation pay advances.
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2
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POLICY
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2.1
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Revenue Canada - Taxation has provided us with a new ruling concerning the
reporting of vacation pay advances issued to an employee in one taxation year
but pertaining to holidays taken in the next taxation year. Effective for the
1992 taxation year, vacation pay advances will be reported, on the T4 and/or
the Relevé 1, in the year that the salary is earned instead of in the
year in which the payment is issued.
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3
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PROCEDURES/INSTRUCTIONS
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3.1
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The Regional Pay System has been amended to reflect this change.
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3.2
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All vacation pay advances issued in the 1992 taxation year and pertaining to
time off in 1993 will be reflected on the 1993 T4 and/or Relevé 1 with
no intervention required by the departments or the pay offices.
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4
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INQUIRIES
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4.1
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Any queries on the foregoing may be addressed by telephone to the Compensation
Advisory Group, Diane Perrier at (819) 956-2058 or Jan Walker at (819)
956-2063.
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Original Signed by
P. Charko
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P. Charko
Director General
Compensation Directorate
Government Operational Service
Reference: CJA 9015-19-1, 9007-10-3, 9007-10-2
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