I-3 - Taxation Act

Section 752.0.10.0.6 Disposition versions

2015-10-26

752.0.10.0.6. In this chapter,

“eligible search and rescue organization” means a search and rescue organization

(a)  that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or

(b)  whose status as a search and rescue organization is recognized by a provincial, municipal or public authority;

“eligible search and rescue volunteer services” means services (other than eligible volunteer firefighting services and excluded services) that are provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization and that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services;

“eligible volunteer firefighting services” has the meaning assigned by section 752.0.10.0.4;

“excluded services” means services provided by an individual in the individual’s capacity as a volunteer to an organization to which the individual also provides search and rescue services otherwise than as a volunteer.

2015, c. 24, s. 100.