The move comes after the club claimed veteran goalie Joey MacDonald off waivers earlier this week after it was announced that No. 1 netminder Miikka Kiprusoff will miss more time due to a knee injury.
"When we claimed Joey MacDonald off waivers we did so with the expectation that he would play games for us," Flames general manager Jay Feaster said in a release. "Now that he has seen some game action we intend to use him more. By sending Leland to Abbotsford at this time he does not require waivers. We want Leland to go down and work on sharpening his game."
Feaster added that the Flames also want to evaluate Taylor at the NHL level.
In six games with Calgary this season, Irving has a 2-1-1 record to go along with an .883 save percentage and a 3.33 goals-against average.
This is Taylor's second stint with the Flames this season after signing as a free agent on Feb. 6. He currently leads all AHL goaltenders with a 1.82 GAA and is ranked fifth in the league with a .929 save percentage. In 27 games with the Heat, Taylor has a 13-10-1 record.