Words and Phrases - "on-call"

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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 services, CRA stated:

When certifying volunteer firefighter's eligible hours, it is the CRA's view that a fire department should assess each volunteer's on-call availability for response in accordance with its own departmental expectations, operational requirements, and applicable policies and procedures. Although a volunteer may carry a pager or a phone to receive notifications of an emergency, carrying such a device in itself does not establish that the individual was on call....

Time spent by individuals fundraising for equipment replacement and maintenance would not qualify as eligible firefighter services when the activity is similar to other general community fundraising activities (e.g. selling raffle tickets) because there is no requirement for any training or skills as a firefighter.

Words and Phrases
on-call