Bill C-410

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	1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
	House of Commons of Canada
	BILL C-410
	An Act to amend the Income Tax Act (exemptions for volunteers)
R.S., c. 1 (5th Supp.)	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	*1. Subsection 81(4) of the Income Tax Act* is replaced by the following:**
Payments for volunteer services	(4) Where
	(a) an individual was employed or otherwise engaged in a taxation year by a government, municipality or public authority (in this subsection referred to as ``the employer'') and received in the year from the employer one or more amounts for the performance, as a volunteer, of the individual's duties as
	(i) an ambulance technician,
	(ii) a firefighter, or
	(iii) a person who assists in the search or rescue of individuals or in other emergency situations, and
	(b) if the Minister so demands, the employer has certified in writing that
	(i) the individual was in the year a person described in paragraph (a), and
	(ii) the individual was at no time in the year employed or otherwise engaged by the employer, otherwise than as a volunteer, in connection with the performance of any of the duties referred to in paragraph (a) or of similar duties,
	there shall not be included in computing the individual's income derived from the performance of those duties the lesser of $2,500 and the total of those amounts.

BILL C-410