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 for the services rendered compared to what it would have cost under the same circumstances to have the same work performed by a regular full-time or part-time employee, we will generally consider the firefighter to be acting as a volunteer.
In the event that, without being equivalent, the hourly rate of a volunteer firefighter is comparable to that of a regular firefighter, we are of the view that the amount paid would not be considered "minimal". As a result, the firefighter in this situation would not be considered to be acting as a volunteer for the purposes of subsection 81(4) and section 118.06.
In considering the definition of the word "volunteer" [bénévole] in Le nouveau Petit Robert de la langue française 2009 dictionary, we are of the view that the firefighter must also act without obligation in order to be considered as a volunteer firefighter for the purposes of paragraph 81(4) and section 118.06.
Thus, an individual who is required to work a minimum number of hours in a given period of time, except for a very limited number of hours, is generally not considered to be a volunteer firefighter for the purposes of subsection 81(4) and section 118.06.