Principal Issues:
What is the CRA’s position regarding the notion of "volunteer firefighter" for the purposes of subsection 81(4) and section 118.06 following the judgment issued by the Cour du Québec in the case Bourgeois v. Agence du revenu du Québec?
Position:
Position taken in document 2012-0442321E5 is not modified following the judgment issued by the Cour du Québec in the case Bourgeois v. Agence du revenu du Québec.
XXXXXXXXXX 2020-085262
February 23, 2024
Dear Madam,
Subject: Concept of "volunteer firefighter" following the judgment in Bourgeois v. Agence du revenu du Québec 2015 QCCQ 1962
This letter is in response to your letter of June 15, 2020, in which you asked what the Canada Revenue Agency's ("CRA") position is on the concept of "volunteer firefighter" for the purposes of subsection 81(4) and section 118.06 of the Income Tax Act (the "Act") following the judgment rendered by the Court of Québec in Bourgeois v. Agence du revenu du Québec (footnote 1). We apologize for the delay in dealing with your request.
Our Comments
This technical interpretation provides general comments about the provisions of the Act. It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC70-6R12, Advance Income Tax Rulings and Technical Interpretations.
Technical Interpretation 2012-0442321E5, to which you refer in your request, sets out the CRA's position on the concept of "volunteer firefighter" for the purposes of subsection 81(4) and section 118.06 of the Act. The judgment rendered in Bourgeois v. Agence du revenu du Québec does not change that position.
As indicated in the Employers' Guide – Filing the T4 Slip and Summary available on the Government of Canada Web site at www.canada.ca, if you paid a firefighter who does not qualify as a volunteer firefighter, you must include the total amount in Box 14 of the T4 slip, Statement of Remuneration Paid.
Best regards,
Isabelle Landry
Manager
Business and Employment Income Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs
FOOTNOTES
Due to the requirements of our systems, the footnotes contained in the original document are reproduced below:
1 Bourgeois v. Agence du revenu du Québec, 2015 QCCQ 1962