15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire -- summary under Subsection 118.06(1) 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.
