Any period or periods of time the total of which does not exceed more than one year, during which the member is on a leave of absence that is approved by the member's employer for inclusion in a deferred salary leave plan. Teachers are advised that upon receiving approval for a leave that is eligible for purchase for superannuation purpose, to notify the Secretary-Treasurer of the employing school board of the teacher's intent to purchase such service. This will ensure that the period of leave is included in the calculation of the pension adjustment for the current tax year. Notification not received will result in the calculation of a past service pension adjustment in the taxation year in which the leave is purchased for superannuation purposes, thus significantly reducing the teacher's RRSP contribution space for that year. A form T2033E is required and is available at your banking institution or from the Teachers' Superannuation Commission.
Agreements exist with several jurisdictions.
The complete list is available here . Any number of years of teaching service at the Universities of Regina and Saskatchewan as long as the teacher held a valid teaching certificate and was not entitled to participate in the respective university pension plan. Any number of years while employed by the Saskatchewan Department of Education in a position requiring a valid teaching certificate. A teacher must have received salary taxable in Canada during the period of service in question. In order for the teacher to claim the purchase as a tax deduction on the current year's tax return, payment must be received by the Commission on or prior to December 31.