I-3 - Taxation Act

Section 39.6 Disposition versions

2017-02-08

39.6. An individual who is employed in a taxation year by a government, municipality or public authority, in this section referred to as the “employer”, is not required to include in computing the individual’s income for the year derived from the performance of the duties provided for in paragraph a, an amount received by the individual or the value of a benefit received or enjoyed by the individual in the year, because of the individual’s employment with that employer for the performance of those duties, up to an amount of $1,120, where

(a)  the individual receives or enjoys the amount for the performance of the individual’s duties as a volunteer ambulance technician, a volunteer firefighter or a volunteer assisting in the search and rescue of individuals or in other emergency operations; and

(b)  the employer certifies in writing where so requested by the Minister that the individual was in the year an employee of the employer and performed the duties provided for in paragraph a and that the individual was at no time in the year an employee of the employer otherwise than as a volunteer, in connection with the performance of any of those duties or of similar duties.

The first paragraph does not apply if the individual deducts an amount under section 752.0.10.0.5 or 752.0.10.0.7 from the individual’s tax otherwise payable for the year under this Part.

In this section, “volunteer firefighter” means a person who, for very little or no annual compensation, responds to alarms from a fire safety service or a 9-1-1 emergency centre, issued in particular by radio, telephone, siren or alarm bell, and does not include a person who provides services as a volunteer firefighter or performs duties in this respect, if the person

(a)  replaces permanent firefighters for short periods;

(b)  is regularly or periodically on duty in a fire station; or

(c)  is remunerated for periods of on-call duty in the territory.

2003, c. 2, s. 14; 2004, c. 21, s. 43; 2012, c. 8, s. 42; 2015, c. 24, s. 23; 2017, c. 1, s. 81.

2015-10-26

39.6. An individual who is employed in a taxation year by a government, municipality or public authority, in this section referred to as the “employer”, is not required to include in computing the individual’s income for the year derived from the performance of the duties provided for in paragraph a, an amount received by the individual or the value of a benefit received or enjoyed by the individual in the year, because of the individual’s employment with that employer for the performance of those duties, up to an amount of $1,120, where

(a)  the individual receives or enjoys the amount for the performance of the individual’s duties as a volunteer ambulance technician, a volunteer firefighter or a volunteer assisting in the search and rescue of individuals or in other emergency operations; and

(b)  the employer certifies in writing where so requested by the Minister that the individual was in the year an employee of the employer and performed the duties provided for in paragraph a and that the individual was at no time in the year an employee of the employer otherwise than as a volunteer, in connection with the performance of any of those duties or of similar duties.

The first paragraph does not apply if the individual deducts an amount under section 752.0.10.0.5 or 752.0.10.0.7 from the individual’s tax otherwise payable for the year under this Part.

2003, c. 2, s. 14; 2004, c. 21, s. 43; 2012, c. 8, s. 42; 2015, c. 24, s. 23.

2012-05-09

39.6. An individual who is employed in a taxation year by a government, municipality or public authority, in this section referred to as the “employer”, is not required to include in computing the individual’s income for the year derived from the performance of the duties provided for in paragraph a, an amount received by the individual or the value of a benefit received or enjoyed by the individual in the year, because of the individual’s employment with that employer for the performance of those duties, up to an amount of $1,045, where

(a)  the individual receives or enjoys the amount for the performance of the individual’s duties as a volunteer ambulance technician, a volunteer firefighter or a volunteer assisting in the search and rescue of individuals or in other emergency operations; and

(b)  the employer certifies in writing where so requested by the Minister that the individual was in the year an employee of the employer and performed the duties provided for in paragraph a and that the individual was at no time in the year an employee of the employer otherwise than as a volunteer, in connection with the performance of any of those duties or of similar duties.

The first paragraph does not apply in respect of an amount received or enjoyed by the individual for the performance of duties as a volunteer firefighter, if the individual deducts an amount under section 752.0.10.0.5 from the individual’s tax otherwise payable for the year under this Part.

2003, c. 2, s. 14; 2004, c. 21, s. 43; 2012, c. 8, s. 42.

2006-03-01

39.6. An individual who is employed in a taxation year by a government, municipality or public authority, in this section referred to as the “employer”, is not required to include in computing the individual’s income for the year derived from the performance of the duties provided for in paragraph a, an amount received by the individual or the value of a benefit received or enjoyed by the individual in the year, because of the individual’s employment with that employer for the performance of those duties, up to an amount of $1,000, where

(a)  the individual receives or enjoys the amount for the performance of the individual’s duties as a volunteer ambulance technician, a volunteer firefighter or a volunteer assisting in the search and rescue of individuals or in other emergency operations; and

(b)  the employer certifies in writing where so requested by the Minister that the individual was in the year an employee of the employer and performed the duties provided for in paragraph a and that the individual was at no time in the year an employee of the employer otherwise than as a volunteer, in connection with the performance of any of those duties or of similar duties.

2003, c. 2, s. 14; 2004, c. 21, s. 43.