Words and Phrases - "volunteer"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

7 July 2009 External T.I. 2008-0267941E5 F - Pompiers volontaires

Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)
someone normally is a “volunteer” rather than employee if any compensation is too small to be motivating

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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Words and Phrases
volunteer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 81 - Subsection 81(4) “volunteer” in s. 81(4) references its broader meaning under provincial standards legislation, and is initially applied by the employer municipality 253

27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires

Summary Under
Tax Topics - Income Tax Act - Section 3
modest amounts received by volunteers are not taxable

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

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Words and Phrases
volunteer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.06 - Subsection 118.06(1) “volunteer” firefighters are not true volunteers 195

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

Summary Under
Tax Topics - Income Tax Act - Section 118.06 - Subsection 118.06(1)
not a “volunteer” if paid more than a minimal amount or minimum hours are required

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

12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier

Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts
mission work volunteers foregoing allowances

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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Words and Phrases
volunteer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit modest compensation to volunteers qua independent contractors not income 106
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) quite unrepresentative remuneration: exempt 106
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) mission work under 2 years in LDCs 109