11 March 2010 External T.I. 2009-0345481E5 F - Allocations versées administrateurs bénévoles -- summary under Office

Before finding that allowances and travel reimbursements paid by an NPO to volunteer directors were generally non-taxable, CRA stated that although “a director is generally considered to hold office, this is not the case for a director who works for a company solely on a voluntary basis,” which references the situation where “individuals who work on a volunteer basis receive no remuneration or at most minimal remuneration for services rendered on a volunteer basis” – with remuneration considered minimal where the remuneration paid to the individual is “significantly less than that which would have been paid to an employee or self-employed person rendering similar services,” so that “it is unlikely that minimal remuneration is sufficient to secure the volunteer's services.”