Words and Phrases - "volunteer firefighter"

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
18
v
11
w
25
y
2

15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire

Summary Under
Tax Topics - Income Tax Act - Section 118.06 - Subsection 118.06(1)
interpretation of "volunteer firefighter" not changed by Bourgeois

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 force following the decision in Bourgeois 2015 QCCQ 1962.

Words and Phrases
volunteer firefighter