CRA states that remuneration is exempt if it “is quite unrepresentative of the services rendered”

When asked about volunteers sent by a charity on missions to developing countries, CRA stated:

[R]emuneration that is quite unrepresentative of the services rendered would not be taxable. However, when it is significant enough to influence the participation of the volunteer, it generally will become taxable as employment or business income.

Most people reading only the first sentence would conclude they were exempt.

CRA would reject the issuance of donation receipts to volunteers who decline the offered remuneration (in this case, a daily fixed allowance for meals and lodging).

Neal Armstrong. Summaries of 12 February 2015 T.I. 2014-0550771E5 F under s. 5(1), s. 6(6) and s. 118.1(1) – total charitable gifts.