TERMIUM Plus®

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SELF-FUNDED LEAVE PLAN [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 1993-05-04

English

Subject field(s)
  • Organization Planning
  • Employment Benefits
  • Social Security and Employment Insurance

French

Domaine(s)
  • Planification d'organisation
  • Avantages sociaux
  • Sécurité sociale et assurance-emploi
DEF

Sorte de régime d'étalement du revenu suivant lequel l'employé verse une partie de son revenu gagné en fiducie, à l'abri du fisc, en vue de la retirer, moyennant impôt couru, pendant un congé non payé prolongé (congé sabbatique de 6 à 12 mois).

OBS

Dans un sens semblable, l'article 6801 du Règlement de l'impôt sur le revenu, modification CP 1988-191 (Gazette du Canada, Partie II, volume 122, No 4, SOR/DORS/88-128, page 1179) parle de «entente d'échelonnement du traitement».

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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