I-3 - Taxation Act

Section 752.0.10.0.4 Disposition versions

2017-02-08

752.0.10.0.4. In this chapter,

“eligible volunteer firefighting services” means services (other than excluded services) provided by an individual in the individual’s capacity as a volunteer firefighter to a fire safety service and that consist primarily of being on call for and responding to firefighting and related emergency calls, attending meetings held by the fire safety service and participating in required training related to the prevention or suppression of fires;

“excluded services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire safety service to which the individual also provides firefighting services otherwise than as a volunteer;

“volunteer firefighter” has the meaning assigned by the third paragraph of section 39.6.

2012, c. 8, s. 113; 2017, c. 1, s. 188.

2012-05-09

752.0.10.0.4. In this chapter,

“eligible volunteer firefighting services” means services (other than excluded services) provided by an individual in the individual’s capacity as a volunteer firefighter to a fire safety service and that consist primarily of being on call for and responding to firefighting and related emergency calls, attending meetings held by the fire safety service and participating in required training related to the prevention or suppression of fires;

“excluded services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire safety service to which the individual also provides firefighting services otherwise than as a volunteer.

2012, c. 8, s. 113.