Words and Phrases - "volunteer firefighter"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire

Summary Under
Tax Topics - Income Tax Act - Section 118.06 - Subsection 118.06(1)
interpretation of "volunteer firefighter" not changed by Bourgeois

The CRA position regarding the concept of "volunteer firefighter" for purposes of ss. 81(4) and 118.06 as indicated in 2012-0444461E5 F remains in force following the decision in Bourgeois 2015 QCCQ 1962.

Words and Phrases
volunteer firefighter