A registered charity sends volunteers on missions to developing countries and pays them an allowance of $X per day. After finding that "remuneration that is quite unrepresentative of the services rendered would not be taxable," CRA turned to a question as to whether the charity could issue donation receipts in accordance with CPC-012 if the volunteers declined the allowance, and stated (TaxInterpretations translation):
[S]uch policy applies only to reimbursement of expenses incurred by the volunteers for the account of the charitable organization and not to allowances which are paid to them.
See summary under s. 5(1).