Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: 1. Do a corporation's volunteer firefighters qualify for the volunteer firefighter tax credit?
Position: 1. If the individuals continue to be remunerated by the corporation while performing these duties, they do not qualify as volunteers.
Reasons: 1. Meaning of the word volunteer.
XXXXXXXXXX
2013-049501
Robert Dubis
(905) 721-5191
August 1, 2013
Dear XXXXXXXXXX:
We are replying to your enquiry relating to the volunteer firefighter tax credit (VFTC). In your enquiry you asked if fulltime employees of your company are eligible to claim the VFTC in respect of services they provide to your company.
The Act does not provide for a definition of the word "volunteer". It is therefore necessary to refer to the ordinary meaning of the word. The Collins English Dictionary defines a volunteer as a person who does some act or enters into a transaction without being under any legal obligation to do so and without being promised any remuneration for his services.
Although your employees are under no legal obligation to provide these services, in a conversation with a rulings officer on July 5, 2013 (XXXXXXXXXX/Dubis), you indicated that the employees continue to be paid by the corporation when they are providing their services to the company at its remote locations. Based on the fact that the employees continue to be paid by the corporation while performing these duties, the services provided in this capacity do not qualify as "eligible volunteer firefighting services".
We hope our comments are of assistance.
Yours truly,
Sharmini Ratnasingham
Manager
for Director
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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