Workers for a registered charity provide their services in accordance with an established schedule (e.g., three or seven hours a day), are provided with a distinctive uniform, may receive an allowance of $15 to $20 paid to cover certain meal and car expenses based on mileage, and may use the charity’s car not only to source food items but also to travel between the worker’s home and the organization’s workplace.
CRA stated:
[T]he workers are acting as volunteers as they are not providing services in exchange for a salary or other form of remuneration. Furthermore, the amounts paid to the workers as compensation in the form of benefits are minimal.
It is our view that amounts of $15 to $20 per day paid to volunteers to defray the cost of using a car or meals during volunteer activities, even to travel from home to work, would not be considered employment income if they are the only amounts received by them. … In addition, where a worker uses an automobile owned by the organization, not only for volunteer activities, but also for commuting to and from work, we are also of the view that this benefit does not give rise to tax consequences, provided that the cost of the automobile is reasonable and that it is the only personal use made of it.