Sabbatical Leave or Duly Approved Research Leave

As stated in the collective agreement, article 26.5 or 34.3, professors on "sabbatical" or on a "duly approved research leave" may receive part of their salary as a research grant. As stated in Canada Customs and Revenue Agency's Interpretation Bulletin IT-75R3, research must involve a critical or scientific inquiry having for its aim the discovering of new facts or the development of new interpretations or applications. The University can only approve these salary conversions if the application meets all the requirements of the terms of the Income Tax Act of Canada, article 56(1)(n) and (o).

http://www.rges.uottawa.ca/grants/funding/internal/sab_leave.asp

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Last updated: 2008.04.09