ARCHIVED Services Pay Directive: 1993-009 (04)

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February 16, 1993

Ottawa, Canada
K1A 0S5

SUBJECT: Vacation Pay Advances


1.1 The purpose of this directive is to advise you of a Revenue Canada - Taxation ruling concerning vacation pay advances.


2.1 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.


3.1 The Regional Pay System has been amended to reflect this change.

3.2 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.


4.1 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.

Original Signed by
P. Charko

P. Charko
Director General
Compensation Directorate
Government Operational Service

Reference: CJA 9015-19-1, 9007-10-3, 9007-10-2