After finding that volunteers working regular hours for a charity did not receive taxable benefits when the charity’s automobile made available to them to commute to work or they received a small allowance or meal or car expenses, CRA then addressed the question as to whether a T4A should be issued where the workers donated to the organization an amount equal to the total compensation received by cheque that was greater than $500, and stated:
[T]he Agency's administrative practice, which specifies the obligation of a payer to report amounts on a T4A when an amount paid is greater than $500, does not apply to your situation.