volunteer

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...

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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.,...

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Before addressing the volunteer firefighter tax credit, CRA addressed whether amounts received by a part-time firefighter with modest remuneration...

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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...

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A registered charity sends volunteers on missions to developing countries and pays them an allowance of $X per day. After finding that...

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