23 February 2024 External T.I. 2020-0852621E5 F - Pompier volontaire -- summary under Subsection 118.06(1)

CRA confirmed its position in 2015-0602671E5 F that the CRA position regarding the concept of "volunteer firefighter" for purposes of ss. 81(4) and 118.06 as indicated in 2012-0444461E5 F remains in force following the decision in Bourgeois 2015 QCCQ 1962.

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d7 import status
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