Note: The following guide was written in 1988 to provide prospective sabbaticants with an outline of issues and problems commonly encountered during sabbatical leaves. WUFA has not updated the information, but many of the points covered in the content are still applicable to sabbaticals. Addresses, forms and other financial references should be double-checked against current versions.

Preface

This booklet was developed on the basis of the authors' own experiences and those of a number of sabbaticants who returned with a sense of fulfillment and a few who returned with a sense of frustration. For the most part, almost everyone encountered some difficulty associated with moving to a new city, village, or country for a year. We have attempted to cull out the most common problems and most practical recommendations for this guide. If you are travelling to some remote island, we might not be of much help in terms of your stayt here, but we can provide some helpful information regarding your preparations for leaving. We welcome your comments and suggestions for future revisions. We also wish to emphasize at the beginning of the guide that these are only suggestions and recommendations. Although we have attempted to verify all of the information we have included, there is always the possibility that some of our recommendations may need to be revised. Please confer with a lawyer or accountant where applicable. Our information should be helpful in preparing for such meetings. The following 11 sections have been numbered to facilitate the development of checklists. We hope the information proves to be useful and adds in some way to the success of your sabbatical year.

1.SABBATICAL ARTICLES IN THE COLLECTIVE AGREEMENT

Before beginning the procedures to obtain a sabbatical leave, it will be helpful if you become familiar with the relevant articles of the Collective Agreement in force at that time. In the current Agreement (July 1, 1987 to June 30, 1990), Article 17 (Sabbatical Leaves) and Article 23 (Study Leave for Librarian Members) set forth the options, procedures, criteria, deadlines, and other regulations pertaining to such leaves. These current articles are reproduced in Appendix A, but you should refer to the appropriate articles in any new Agreements that come into force after future negotiations.

2. OBTAINING A SABBATICAL PLACEMENT

One of the questions frequently posed by potential sabbaticants is how do we go about finding a place to spend our sabbatical year. The answer, of course, depends to some extent on what you intend to do and the kind of equipment you need. It has been our experience, however, that most universities and research centers welcome visiting scholars if they are not being asked to provide financial support. Office space, library privileges, and other benefits are often available. We suggest that you call the department or research center you are interested in and obtain the relevant information regarding the most appropriate person to write to from the director’s or department head’s secretary. They are often quite helpful and can provide additional information concerning titles, postal codes, etc. The follow-up letter should contain some reference to the work that is currently being conducted at the department or research center to indicate your awareness of their current interests. In this same context, it is probably advantageous to have a fairly well formulated plan of work in mind when you send the initial letter. It avoids subsequent hassles and possible disappointments when you are formally in place at the new setting. We suggest that you ask for a title such as “Visiting Associate Professor”, “Visiting Professor”, or “Visiting Scholar”, so that you can include the appointment in your Vitae. Most universities have appropriate titles that enable you to take full advantage of their facilities and extracurricular activities. It also helps in getting a parking permit.

A touch of reality was supplied by one of our colleagues who spent his sabbatical in Europe. He pointed out that sabbaticants often do not get the attention that they thought they would receive. Others have noted that they tend to forget about you after you get there. It certainly pays to keep some options open to you so that your year is not dependent on a particular individual’s accessibility. Our colleague also felt it was risky to expect to work closely with one individual at one university unless you really know that person and he or she will also benefit greatly from you. A program that has attracted a number of postdoctoral fellows may have several advantages in this respect if you are willing to assume a similar role.

3. RESEARCH GRANTS

3(a) University of Windsor Grants

If you request it, the University will provide part of your salary as a research grant. There are both advantages and disadvantages to requesting a large grant (it is paid in two installments, July 1 and Jan.1). You are liable for personal income tax on the grant and it’s not withheld at the time of payment. Consequently, you might be liable for a large tax payment in the spring. If you don’t save reliably, it’s probably wise to be conservative in the amount you request. There are numerous deductions allowable with such a grant, however, so it is advisable to request at least some money as a research grant. If you leave the country, the lump sum payment will also allow you some flexibility in converting to a foreign currency at an optimal rate. With such a research grant it is incumbent on you to keep careful records and receipts of expenses, since legitimate research expenses are tax exempt. If you’re not in the habit of keeping fairly good records of your personal living expenses, you’ll lose money. Every gasoline receipt, book receipt, etc., will be worth tax dollars to you. Recording expenses as they occur will have substantial payoffs in the long run.

3(b) Research and Travel Grants from Other Sources

Research and leave grants are available from a number of sources. Specifics can be obtained from the Office of Research Services. A number of sources are also available in the library reference section (e.g., Canadian Universities Guide to Foundations and Granting Agencies, Annual Register of Grant Support). You may also look in the card catalogue under “Scholarships-Canada” or ask a reference librarian for assistance. They have been most helpful in seeking out such information for us in the past.

The most important thing to keep in mind here is that almost all leave, study, research, or travel grants require submission on or before January 15 of the year in which you intend to leave. Consequently, you must apply before you have received confirmation that your sabbatical request was accepted. Waiting until you are notified of the sabbatical will place you at an extreme disadvantage.

3(c) Tax Deductions

The local tax office has a useful pamphlet on grants, scholarships, and fellowships that might save you some money. For example, all travel to and from your residence (assuming you’ve left Windsor) and your sabbatical office or laboratory is deductible. Such deductions are only available from grants, so get a grant large enough to at least cover the deductible expenses. The “C.A.U.T. Income Tax Guide” is an annual supplement to the CAUT Bulletin, normally published for the February issue and should provde helpful. Consultations with a tax accountant prior to beginning the sabbatical should be seriously considered. Such prior consultation could help in planning sabbatical expenditures so that tax exemptions are maximized. To wait to consult the tax accountant until tax time, may be akin to the proverbial late closing of the barn door and equally as costly. Some accountants are better than others, so it probably pays to check with a few colleagues in terms of their experience with taxes during the sabbatical.

Please note that even though you receive your grant in July, you can deduct research expenses (books, xeroxing, journals, postage equipment, etc.) for the entire year. The same applied to grants received in January. The deductions are applicable for the entire calendar year.

4. FINANCIAL ISSUES

4(a) Sabbatical Pay

Unless otherwise instructed, the Personnel Office sends your sabbatical research grant cheques (July 1 and January 1) to you via your academic department, even if your pay cheques are usually sent to your bank for deposit. You could leave instructions to deposit the cheques in your bank, but that would still leave you with the problem of transferring that money to wherever you are residing during your sabbatical if you haven’t made prior arrangements for such transfers. You could have the cheques mailed to you, but the cheque could be lost in the mail or be held up by a mail strike. There is also the problem of cashing cheques while away from home. The best option, of course, is to return to the University in January and pick up the cheque directly from the Personnel office. Call first, however, they’re not necessarily ready on the expected dates. Section 4© also has information relevant to grant payments.

If you return to Windsor you might also take that occasion to visit your tax accountant so that you can turn your records over to him for tax computations. Alternatively, you can make arrangements to have your income statements sent directly to your tax accounant. If your statement is sent to your permanent address, it may be returned to the Personnel Office rather than forwarded.

4(b) Pension Payments

You may instruct the Personnel Office to calculate your pension contributions on the basis of the salary you have excluded from your research grant or on the basis of your nominal salary (the salary you would have obtained had you not converted it to a research grant). Such instructions should be put in written form and filed with Personnel. You should also retain a copy of these instructions after they have been initialed by the Director of Personnel or his/her designate. You should also carefully scrutinize your July 15 pay statement to insure the proper amount has been deducted. It is difficult to advise you as to how much of yur pension you should continue to have deducted. We will only add a few comments which you can weigh when making your decision. First, unless you are retiring in the next 5 years, pension payout will not be based on 1988-89 earnings. Secondly, you may find an RRSP that will pay a higher interest rate than our Plan currently earns. Note, however, that the University will not match your contribution to an RRSP.

4(c) Personal Finances

If you leave the country, you will be faced with converting Canadian currency to foreign funds. Some banks in some countries will allow you to write a checque on your Canadian bank in their currency, but usually you must have an established account at the bank. We will illustrate our suggestions by assuming you are travelling to the U.S.A. because it is relatively straight forward. If you go to a different country, you may find it advisable to talk with your bank manager. We sent a letter of inquiry to the Canadian Imperial Bank of Commerce regarding writing U.S. fund cheques. The following summary of the response may save you some money. If a cheque is issued in U.S. funds and drawn on a Canadian Imperial Bank, the cheque must clear through the International Department in Toronto (even though it is paid out of their New York office). The Toronto department levies a $2.00 charge (as of Feb. 1981) which is added to the face value of the cheque. This additional charge may be avoided in two ways: (1) you can open a U.S. dollar account at the branch and draw cheques on that account; (2) purchase a U.S. money order or draft (no charge for Commerce Key Account customers). The branch will arrange to forward U.S. money orders on a regular basis if a “Letter of Instruction” is left with them. Please note, however, that the receipt of the money order is dependent on the mails--a risky proposition at best (we suffered through a prolonged mail strike on our sabbaticals).

Your branch will transfer money to your various accounts on the basis of a phone call, so it is probably best to set up several accounts (including a U.S. funds account) before leaving.

A problem that can be excruciatingly difficult to resolve is running out of cheques. The printer will send them to your “home” address (unless you request your temporary address be printed on them and the post office won’t forward them - they only forward first-class mail. Consequently, they’ll be returned and you’ll remain without cheques. It’s hard to cash a counter cheque in U.S. funds, drawn on a Canadian bank, in an American city.

It is advisable to store stocks, bonds, certificates, and securities in a safety deposit box unless you may be cashing them in during the year. If you might need them, take them with you and obtain a second box in your new bank.

If you want to take a large amount of cash with you, most banks have premium accounts (e.g., Commerce Key Account) that provide free traveller’s cheques. Transfer your research grant into traveller’s chques before you go and you’ll have an easy time getting settled without worrying about loss or theft of such a large amount of money. It is probably a good idea to set up the account a few months before you leave.

While on the subject of bank accounts, we should add that it is imperative that you establish an account in your new location as soon as possible. Some banks will require a waiting period before cashing out-of-province or out-of-state cheques. The problem is compounded if the cheques are not in the currency of the realm. Having an established account will facilitate the process.

Paying off charge accounts is difficult with the international mail being so slow. Be prepared to pay interest if you use your charge cards. It’s not uncommon to receive the credit statement after the due date. If you remain in Canada your personal finances will be as straightforward as they currently are. If they are in a bit of a mess, we suggest a concerted effort to organize your household and business records. It will reduce the stress you are likely to feel anyway and it will save you dollars at tax time.

Some countries have regulations regarding the amount of currency you can take into and out of the country. Being aware of this in advance may save some headaches later. A Visa or Mastercard is probably a necessity for emergencies, regardless of where you travel.

5. RENTING YOUR HOUSE OR SUBLEASING YOUR APARTMENT

5(a) Advertising

If you are going to rent your house, allow plenty of time for finding a tenant. Advertising in the University’s Newsline or the Faculty Association NEWS is probably the most hassle free. The Association Newsletter is circulated to all Association Offices in Ontario so there a chance that a visiting faculty member may want to rent your house while they are on sabbatical. Advertising in the Windsor Star will generate a lot of calls from individuals intent on leasing the property for more than a year. Individuals interested in leasing for a year and then returning your property to you as it was, are most likely to seek you out through the campus papers. February or March is not too early to advertise if you’re leaving in July.

5(b) Lease

It is advisable to have a lease drawn up by a lawyer (its tax deductible). We’ve appended a lease in Appendix B for your information. You can include anything in a lease that’s agreeable between the two parties. One excellent suggestion is to include a visitation clause whereby an ally of the lessor can make periodic visits to check on the state of the property. This individual should meet the tenants before you leave and it should be made clear that he/she is empowered to enforce the terms of the lease and act on your behalf should major repairs be required (e.g., fridge, stove, furnace, or water heater p[roblems). You might want to make this legal by having a “limited” Power of Attorney form prepared (see section 11).

5(c) Tax Deductions

The tax office on the second floor of the Post Office can provide you with a pamphlet that is very helpful in determining the tax deductible aspects of renting. For example, all repairs required to maintain the rental property (or prepare it for the renters) are deductible from the gross rent. Insurance, property taxes, utilities, and interest on mortgage payments are also deductible from rental income. You can also depreciate your furniture (20% capital cost allowance) if you rent it furnished. If you take a capital cost allowance on the furniture, it is probably advisable to have an independent estimate of the value of the furniture completed before you leave. Please note that if you take a capital cost allowance on the house itself, you are then liable for taxes on any appreciation in the value of the property during that time. Specific deductions should, of course, be confirmed with a reliable tax accountant.

5(d) Rental Payment

Most banks will take post-dated cheques and cash them on the first of the month to facilitate rental payments. If you have travelled any distance from Windsor, it will greatly simplify your life.

5(e) Insurance

See your insurance agent several months before you plan on leaving. Some insurance companies will not insure your household effects (furniture, clothing left behind, wall hangings, carpets, etc.). If you shop around, you may be able to find a company willing to cover both the property and contents. If not, the contents become the responsibility of the renter. You can probably add an insurance clause to the lease that will insure you of reasonable, comprehensive coverage. Don’t, however, count on the renter to obtain insurance on the contents or to turn over insurance cheques, even though they were obstensibly issued to cover damage to your property. Since the leasor can no longer require a security deposit, we are particularly vulnerable in case of loss or damage caused by the lessee. In any case, you are probably well advised to have your coverage specified in writing by your insurance company.

5(f) Property Protection

It is a good idea to take photographs of the rooms and the property (including a reliable friend in each) just before you leave. It is also a good idea to photograph the valuables (silver place settings, for example) that you will be transporting with you. You are particularly vulnerable carrying your most valuable possessions on a long trip. Photographs will expedite insurance claims if valuables are lost, stolen, or damaged.

5(g) Faculty Home Exchange and Rental Service

This service provides a Directory listing faculty from universities and colleges throughout the world who are willing to rent and/or exchange their homes during their vacations or leaves. The deadline for inclusion in the Directory is March 2 and for inclusion in the Supplement, April 6. Fees were less than $15.00 in 1981. The address is: Faculty Home Exchange and Rental Service, P.O. Box 63, Storrs, Connecticut, 06268, U.S.A.

5(h) Miscellaneous

Please keep in mind that when you rent your house or sublease your apartment, the new tenants have the same rights you would expect if you were renting an apartment from a corporate landlord. The fact that you will not be renewing the tenant’s lease and that you consider the property your permanent residence is irrelevant as far as tenant rights are concerned.

Thus, any goods you leave behind are technically unavailable to you until the lease expires. Furthermore, you are responsible for all maintenance and upkeep, including lawn mowing and snow shovelling. We might add here that if you take pride in your lawn and those prize winning roses by the fence, you’d be well advised to hire a professional lawn care person. Otherwise, you will inevitably be disappointed upon your return.

Be careful about leaving tools, records, books, kitchen utensils and other small items in their normal places. These items have a tendency to become mixed up with the tenant’s property over the course of the lease period and may be moved with other items when the lease expires. It is often difficult to remember who owns what after 12 months.

You have little control over the presence of pets in your rented home, although you can add a pet clause to your lease. It pays to ask about pets when interviewing prospective tenants. One recommendation you might consider is to obtain at least a verbal agreement from the tenants that if they have a pet, they will have the carpets cleaned before they leave.

It is also a good idea to explicitly state what areas in your house or apartment can or cannot be remodelled, painted, or changed in some way. You may return and find a room redecorated if you don’t specifically prohibit it before you leave. A final note - you are dependent on the good will of your tenants and are well advised to take a positive but firm approach to all aspects of the lease agreement.

6. MOVING

6(a) When you move for a year, it’s certainly an advantage to move to a furnished apartment or house. Remember, however, that you may still need necessities like a vacuum cleaner, waste basket, ironing board, wall hangings, etc. Every item you leave at home that you use at least once a week will cost you dollars that can’t be recouped when you return home. There are furniture rental shops in many large cities, particularly those with large universities. Beware, however, that their advertisements usually quote prices for their bottom-line furniture which is usually both unattractive and uncomfortable.

6(b) Take tools like a saw, hammer, wrench, etc. for building shelves, hanging pictures, and general maintenance. If you use one, take your family medical encyclopedia. It’s also handy to have a general repair book along for fixing bicycles, making stereo hook-ups, or repairing your toaster. The point is to free yourself as much as possible from dependence on strangers in a strange land and to reduce needless expenses.

6(c) Renting a U-Haul trailer is remarkably cheap, but there are some hidden costs. It’s probably best to have a heavy-duty hitch permanently installed on your car (it’s tax deductible). You should also add an additional cooling unit for the transmission if you’re going any great distance. The trailer rental company can probably offer an opinion on the suitability of your car for hauling a particular size trailer (write to the company). If you carry a trailer on your vehicle over a long distance, it is a good idea to use a trailer with a wheel size approximately equivalent to your vehicle wheels. Otherwise, you run the risk of burning out your bearings on the too small trailer wheels if you don’t keep lubricating them.

6(d) If you have young children, it is probably a good idea to take some of their furniture (a bed, for example) and momentos to help them adjust to strange surroundings. It also reduces what you have to buy or rent.

6(e) Any piece of furniture that you need and don’t take will have to be purchased or rented. Good used furniture is usually expensive, is hard to find in a university community in September, and is hard to sell in July. In addition, your moving expenses are tax deductible. Travelling light is not always a good adage.

6(f) If any of you have dealt with a moving company, you probably already know that estimated charges and final charges seldom correspond. North American Van Lines, for example, reported that in 1978, 18.2% of their 41,000 estimates exceeded their quotes by at least 10%. Seasonal surcharges, fuel surcharges, and taxes make it a costly operation. Although most movers are reputable, the U.S. Interstate Commerce Commission recommends that you insist on seeing the tare weight (preloaded weight) and that you observe the final weighing after your goods are loaded. It is certainly a case of “buyer beware”.

6(g) If you have school-age children, it is probably advisable to obtain a signed record of their immunizations from your physician before you leave. Many school systems are adamant about having proof of immunizations and may suspend your child from school until the records arrive.

6(h) Along the same line, if your child needs special classes, take something that at least looks official from your school system detailing his/her special needs. If you have to wait for the new school system to conduct a proper assessment, your child may have to wait months for an appropriate placement.

6(i) Most school systems can provide you with a map indicating where each of their schools are located. These maps are very useful for aiding in the selection of housing conveniently located near schools. School personnel are also very helpful in suggesting rental housing that might be good for children.

6(j) If you visit the town or city prior to your sabbatical, pick up a local phone book at the phone company. It will certainly facilitate making the above arrangments before you leave.

6(k) If you are travelling to England, you can write to the Nuffield Foundation to obtain information about subsidized housing for academics. They are centrally located and quite reasonable, but apparently difficult to get.

7. UNIVERSITY BUSINESS

7(a) Mail

We recommend that you make arrangements with a reliable colleague to collect, sort, and forward your relevant mail according to your instructions. You may find it to your advantage to instruct your colleague to read certain categories of mail and take notes on matters needing your attention, which can then be transmitted to you via regular prearranged telephone conversations. In this way, you can keep abreast of matters of concern to you and act within a reasonable time period to protect or promote your interests.

7(b) Telephone

It has been common practice to remove the telephones from offices of members on sabbatical. If you are planning on staying at the University during your sabbatical you should make arrangements to retain the phone. If you will be in the U.S.A. during your sabbatical, you should make note of several Detroit phone numbers for the University of Windsor. Using these numbers should lower the costs of phone calls to the University. These are : (313) 963-6112, (313) 963-6113, (313) 963-4029, (313) 963-5704.

7(c) Office

You retain your office space during your sabbatical unless you make other arrangements. If you are going to be away from the University during your sabbatical, you may find it advantageous to make arrangments with a reliable graduate student or colleague which would allow them the use of your office. In return, they might take care of your plants, shelve desk copies sent during the year, etc.

7(d) Travel Allowance

Even though you are on sabbatical, you are still eligible for the travel allowance spelled out in our contract. Take an “Intent to Travel” form with you.

8. AUTOMOBILE

8(a) Automobile Purchase

If you purchase an automobile in the states, you will find it useful, if not necessary, to establish an official residence in the state of purchase. This facilitates registration of the vehicle. You will also have to obtain a driver’s liscence in that state or obtain an international driver’s licence. In some states you can obtain a driver’s licence without taking a driver’s test by forfeiting your Ontario driver’s licence. If the Ontario licence is forfeited, you will have to obtain an Ontario driver’s licence within 60 days of returning from your sabbatical. Fortunately, you can obtain the Ontario driver’s licence again by forfeiting your U.S.A. licence and paying whatever fee may be assessed at that time. You will probably find it necessary to obtain financing in Ontario when you are making the purchase outside of the province. After returning to Ontario, you have just one month to register the vehicle here. A safety check must be done on the vehicle and Canadian auto insurance must be obtained before registration in Ontario.

8(b) Automobile Registration

If you take your own vehicle into the states you should check to see how long the Ontario registration is legal in the state in which you will reside. If it is not necessary to register in that state (i.e., you are there temporarily and not earning money in the state), you should check on the relative costs of registering in that state or renewing your registration in Ontario. If you decide to keep the Ontario registration, you should make arrangements with somebody in Ontario to renew it in January, unless you plan to return in January to take care of other business. One of the authors xeroxed his registration and had it notarized (had absolutely no legal implications, but it looked official) before he mailed the original back to a friend in Windsor. It helps if you pick up a couple of registration forms before you leave so you can sign them before putting them in the mail. If you transfer the registration to the new province or state in which you are spending your sabbatical, you’ll probably have to surrender the Ontario registration. This will probably create an unproductive expenditure of time and energy when you return as you reverse the process to obtain a new Ontario registration, especially if it is registered in the U.S.A.

We have one additional suggestion with regard to auto licenses. If you reside in a state in which only one plate is required on your car, we suggest you remove the front plate and store it untl you return. The rationale comes from the experience of one of the authors who had his front plate stolen. It can, because only one plate is required, be used on any car for nefarious purposes. Wise criminals know that most Canadians will probably not report the plate stolen until they return home. If they do, they can’t drive their car. It is only slightly less than impossible to straighten the problem out through the mail. If you forfeit your registration and register the car in the state in which your are residing, you can expect to add at least a half day to your boarder crossing when you return home.

8(c) Auto Insurance

If you take your own vehicle with you on your sabbatical you should check with the appropriate automobile association (e.g. Southern California Automobile Association) to determine the insurance requirements within that jurisdiction. Make such inquiries early because the insurance procedures may take some time to complete.

If you plan to drive into Mexico it will be necessary to purchase Mexican insurance. You can buy such insurance in the border cities on the U.S.A. side just before you enter Mexico.

8(d) Subleasing Your Vehicle

Instead of taking your vehicle with you on your sabbatical, you may wish to lease your vehicle to someone you trust who can make use of it and at the same time keep it in good running condition. In such cases, a legal document of agreement should be signed by both parties and a witness. An example of such an agreement is reproduced in Appendix C for your convenience. We cannot vouch for its legality.

8(e) Exporting a New Car

It is possible to purchase a North American car in Canada for export and avoid the sales tax. Not all dealers, however, are willing to do the paper work. Gary Mackie Chevrolet/oldsmobile in Tilbury was recommended to us, but others may be willing to bend a bit with the currently depressed level of new car sales.

9. LEAVING THE COUNTRY

9(a) Re-entry permit

If you are a landed Immigrant in Canada, you should obtain a re-entry permit from the Immigration Office in Windsor. If you leave the country for an extended period of time, you can jeopardize your Immigrant status. The re-entry permit certifies that your absence is a temporary one. This may also be useful for tax purposes in terms of verifying the fact that your Windsor residence continued to be your permanent residence during your absence. Getting the permit requires a personal interview with all landed immigrants in your family leaving the country and you may have to wait two weeks or more for the appointment, so don’t put it off until the last minute. Also, once you arrive for your appointment be prepared to wait while other persons are seen by the staff. It has been our experience that there is always a wait, so leave time in your schedule and take along something to read. Make sure to bring along the letter from the Academic Vice-President confirming your sabbatical leave, your landed immigrant papers and two black and white passport-type photographs of yourself and family members. We recommend that you request the maximum time allowable (approximately 12 months) even though you might be returning a few months earlier. It saves going to an immigration office to apply for an extension should you require it.

9(b) Visas

If you will be in countries other than those in which you are a citizen during your sabbatical, it would probably be advisable to contact the consultates of the relevant countries to make sure there are no problems and that you have all the necessary papers. Usually there are no problems concerning sabbaticals in oither countries as long as the sabbaticant will not be taking paid employment while there. If paid employment is planned, a work visa must be obtained. In some cases the immigration authorities may instruct you to register with the local police.

When entering Mexico you will need a visa which can be easily obtained at the border from Mexican consul offices. Baja California of Mexico is unique in that you can go about one hundred miles beyond the border before there is a customs check point. The same is not true, however, when entering the U.S.A. from Mexico. You may be subjected to close scrutiny by U.S. customs officers.

9(c) Personal Property Tax

Some states in the U.S. have what is called a “personal property” tax. This delightful assessment is a tax on all of the personal property (clothes, cameras, furniture, care, etc.) that you have with you. You may avoid liability for the tax, however, if you earn no income in that state, are only there temporarily, and maintain your Canadian auto registration.

9(d) List of Goods

If you leave the country, you’ll be required to provide Customs with an itemized list of goods you are taking and plan to bring back. The forms are available at either the bridge or tunnel and should probably be filled out in advance to avoid delays when you move. Make sure this is stamped at customs to verify your date of departure. A confirmed record of your length of absence may be valuable in the future.

9(e) Purchases Abroad

As of this writing, one can make purchases up to $10,000 Canadian funds per item with no customs charge. This means that you can purchase a number of items with a total cost of much more than this upper limit as long as each separate item does not exceed $10,000. Also bear in mind that depreciation is taken into consideration before duty charges are assessed, so an item that cost more than $10,000 may be assessed below $10,000 by customs. If an item is purchased at the very beginning of the sabbatical, there may be as much as 30% depreciation. In order to obtain this duty free status you must be able to demonstrate you were officially out of Canada for one full year and that you make the purchase at least 6 months prior to re-entry into Canada. Your re-entry permit, your list of items stamped by customs prior to beginning your sabbatical, and your receipts should be enough to establish this duty-free status.

9(f) Hints

The following items will be of great help if you’re out of the country: A windsor telephone book, a list of Windsor postal codes, and a dozen mailing envelopes from your bank.

10. HEALTH INSURANCE

10(a) Out-of-Country Coverage

Although you will be covered by OHIP (if you live in Ontario), it is extremely wise to obtain the additional coverage from Blue Cross, Green Shield, or the Canadian Automobile Association for out-of-country medical expenses. In a previous claim, OHIP paid approximately one-third of the bill for treatment in a U.S. emergency room. Blue Cross (out-of-country policy) paid the balance. The cost of the additional coverage is nominal. This insurance is particularly important if you travel to the U.S.A. where medical fees are much higher than the OHIP schedules allow. The premium on the U.S. dollar also hurts, but is included in the out-of-country insurance payments. The insurance is available from the Canadian Automobile Asociation (1215 Ouellette), Blue Cross (at most chartered banks or their office on Ouellette), or at the Green Shield office (285 Giles).

A brief additional note may be warranted here to reinforce the value of the special coverage. After OHIP sent in the reimbursement cheque, we sent all of the appropriate forms and information to Green Shield to see if they might cover some of the remaining balance. The answer was “no”. Interestingly, however, one year later, they decided they were wrong and paid the claim in full. We still recommend the additional coverage for a hassle-free sabbatical.

You would be well advised to take an OHIP claim booklet with you on your sabbatical. The process becomes very cumbersome if you must make your claims after you have completed your sabbatical.

10(b) Out-of-Province Coverage

Your OHIP coverage also continues while you temporarily reside in other provinces. However, the medical payment rates may vary from province to province. These rate differences may not be covered by OHIP, Blue Cross, or Green Shield. Although Blue Cross and Green Shield will sell you additional coverage for out-of-country medical expenses, they offer so such additional coverage when you locate in another province. However (CAA) sells such additional medical coverage.. The initial duration of coverage is limited to 180 days, but coverage can be extended by application through the mail.

11. POWER OF ATTORNEY

There may arise from time to time the necessity to be present in the City of Windsor for business or personal matters of a legal nature while you are on sabbatical. Because of previous commitments, travel arrangements, or the cost involved, you may prefer to have someone act on your behalf. You can make prior arrangements for this by assigning someone “Power of Attorney”. Because of the potential for abuse of such an arrangement, we consider it absolutely essential that you consult with a lawyer before you do so. A sample “Power of Attorney” form is presented in Appendix D. Your lawyer may also draw up a specific Power of Attorney form assigning an individual limited powers such as might be required in overseeing a lease agreement. In either case, however, the individual to whom you assign Power of Attorney must be both responsible and trustworthy. The most obvious, abeit expensive, choice is your lawyer.

Site Checked: July 10, 2006