Words and Phrases - "volunteer"
5 March 1999 External T.I. 9904085 F - 8(1)A) DÉDUCTION POUR VOLONTAIRES
In finding that s. 8(1)(a) did not apply to municipal employees who, during the 1998 ice storm, were assigned to duties other than those they...
12 April 2000 Income Tax Severed Letter 2000-0010106 F - POMPIERS VOLONTAIRES
In the course of a general discussion, CCRA stated:
[A] volunteer is a person who voluntarily and without obligation on the part of the employer...
7 July 2009 External T.I. 2008-0267941E5 F - Pompiers volontaires
Before going on to infer a broader meaning of “volunteer” in the context of s. 81(4), CRA indicated that normally, a “volunteer” (i.e.,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(4) | “volunteer” in s. 81(4) references its broader meaning under provincial standards legislation, and is initially applied by the employer municipality | 253 |
27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires
Before addressing the volunteer firefighter tax credit, CRA addressed whether amounts received by a part-time firefighter with modest remuneration...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.06 - Subsection 118.06(1) | “volunteer” firefighters are not true volunteers | 195 |
15 August 2012 External T.I. 2012-0444461E5 F - Pompiers volontaires
In finding that firefighters in a particular town were not entitled to the credit, CRA stated:
If the amounts paid represent only a small amount...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(4) | “volunteer firefighter” has the same meaning as in s. 118.96(1) | 202 |
12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier
A registered charity sends volunteers on missions to developing countries and pays them an allowance of $X per day. After finding that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | modest compensation to volunteers qua independent contractors not income | 106 |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | quite unrepresentative remuneration: exempt | 106 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) | mission work under 2 years in LDCs | 109 |