Subsection 118.06(1)
Administrative Policy
23 February 2024 External T.I. 2020-0852621E5 F - Pompier volontaire
CRA confirmed its position in 2015-0602671E5 F that the CRA position regarding the concept of "volunteer firefighter" for purposes of ss. 81(4)...
15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire
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...
20 February 2015 External T.I. 2014-0559501E5 F - pompiers volontaires
After indicating that s. 118.06(1) establishes a distinction between “Primary Services” and “Secondary Services,” and that:
The number of...
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...
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 |
8 August 2012 External T.I. 2012-0442321E5 F - Pompiers volontaires
In the course of a general discussion as to whether firefighters in a Town who received remuneration for their work were volunteers, CRA stated:
27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires
Before addressing the volunteer firefighter tax credit for “volunteer” firefighters working on a part-time basis for more than $17,000 per...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | modest amounts received by volunteers are not taxable | 225 |