Principal Issues: What is the CRA's position regarding the notion of "volunteer firefighter" for the purposes of subsection 81(4) and section 118.06 of the Act following the judgment issued by the Cour du Québec in the case Bourgeois c. Agence du revenu du Québec?
Position: Position taken in document 2012-0444461E5 is maintained.
Reasons: See below.
XXXXXXXXXX I. Landry, M. Fisc.
2015-060267
December 15, 2015
Dear Madam,
Subject: Concept of "volunteer firefighter" following the decision in Bourgeois v. Revenu Québec 2015 QCCQ 1962
This letter is in response to your letter of June 9, 2015 in which you asked what is the Canada Revenue Agency's ("CRA") position regarding the concept of "volunteer firefighter" for purposes of subsection 81(4) and section 118.06 of the Income Tax Act (the "Act") following the decision rendered by the Court of Québec in Bourgeois v. Revenu Québec (footnote 1).
The CRA position regarding the concept of "volunteer firefighter" for purposes of subsection 81(4) and section 118.06 of the Act is indicated in particular in document 2012-0444461E5.
This position remains in force following the decision in Bourgeois v. Revenu Québec.
In addition, we have informed the Department of Finance of Canada of the conclusions from this judgment.
We trust that our comments will be of assistance.
Michel Lambert, CPA, CA, M. Fisc.
Manager
Business and Employment Income Division
Income Tax Rulings Directorate
Legislative Policy
and Regulatory Affairs Branch
FOOTNOTES
Due to our system requirements, page footnotes contained in the original document are reproduced below:
1 Bourgeois v. Revenu Québec 2015 QCCQ 1962