Section 118.06

Subsection 118.06(1)

Administrative Policy

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

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

20 February 2015 External T.I. 2014-0559501E5 F - pompiers volontaires

secondary services include emergency preparedness training and fire alarm verifications

After indicating that s. 118.06(1) establishes a distinction between “Primary Services” and “Secondary Services,” and that:

The number of hours used to calculate the volunteer firefighter tax credit will therefore include Primary and Secondary Services, although the number of hours spent on Primary Services must exceed the number of hours spent on Secondary Services.

CRA went on to indicate that Secondary Services included “training that is not related to the prevention or suppression of fires but related to emergencies,” and “prevention visits, such as fire alarm verification visits.”

18 April 2013 External T.I. 2013-0481951E5 - Volunteer Firefighters Tax Credit

In response to an inquiry as to the interpretation of the expression on-call as used in the definition of eligible volunteer firefighting services, CRA stated:

When certifying volunteer firefighter's eligible hours, it is the CRA's view that a fire department should assess each volunteer's on-call availability for response in accordance with its own departmental expectations, operational requirements, and applicable policies and procedures. Although a volunteer may carry a pager or a phone to receive notifications of an emergency, carrying such a device in itself does not establish that the individual was on call....

Time spent by individuals fundraising for equipment replacement and maintenance would not qualify as eligible firefighter services when the activity is similar to other general community fundraising activities (e.g. selling raffle tickets) because there is no requirement for any training or skills as a firefighter.

Words and Phrases
on-call

15 August 2012 External T.I. 2012-0444461E5 F - Pompiers volontaires

not a “volunteer” if paid more than a minimal amount or minimum hours are required
Similar to 2012-0442321E5 F.

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 for the services rendered compared to what it would have cost under the same circumstances to have the same work performed by a regular full-time or part-time employee, we will generally consider the firefighter to be acting as a volunteer.

In the event that, without being equivalent, the hourly rate of a volunteer firefighter is comparable to that of a regular firefighter, we are of the view that the amount paid would not be considered "minimal". As a result, the firefighter in this situation would not be considered to be acting as a volunteer for the purposes of subsection 81(4) and section 118.06.

In considering the definition of the word "volunteer" [bénévole] in Le nouveau Petit Robert de la langue française 2009 dictionary, we are of the view that the firefighter must also act without obligation in order to be considered as a volunteer firefighter for the purposes of paragraph 81(4) and section 118.06.

Thus, an individual who is required to work a minimum number of hours in a given period of time, except for a very limited number of hours, is generally not considered to be a volunteer firefighter for the purposes of subsection 81(4) and section 118.06.

Words and Phrases
volunteer
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) 185

8 August 2012 External T.I. 2012-0442321E5 F - Pompiers volontaires

firefighter is not “volunteer” if remuneration is “comparable” to regular firefighter
Similar to 2012-0444461E5 F

In the course of a general discussion as to whether firefighters in a Town who received remuneration for their work were volunteers, CRA stated:

In the event that, without being equivalent, the hourly rate of a volunteer firefighter is comparable to that of a regular firefighter, we are of the view that the amount paid would not be considered "minimal". As a result, the firefighter in this situation would not be considered to be acting as a volunteer for the purposes of subsection 81(4) and section 118.06. ...

[A]n individual who is required to work a minimum number of hours in a given period of time, except for a very limited number of hours, is generally not considered to be a volunteer firefighter for the purposes of subsection 81(4) and section 118.06.