Section 118.06

Subsection 118.06(1)

Administrative Policy

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...

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Words and Phrases
volunteer firefighter

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...

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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...

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Words and Phrases
on-call

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...

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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) 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:

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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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 modest amounts received by volunteers are not taxable 225