Income Tax Act — I-3.3 81
vidual’s part-time employment were the provision in Canada of a service to the employer in the individual’s capacity as a professor or teacher; and (b) the duties of the individual’s part-time employment were performed at a location not less than 80 kilometres from, (i) where subparagraph (a)(i) applies, both the individual’s ordinary place of residence and the place of the other employment or business referred to in that subparagraph, and (ii) where subparagraph (a)(ii) applies, the individual’s ordinary place of residence. 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 $1,000 and the total of those amounts, unless the individual makes a claim under section 118.06 or 118.07 for the year. Election (5) Where a taxpayer or a person described in paragraph 81(1)(g.1) has acquired capital property under the circumstances described in that paragraph, the taxpayer or the person may, in the return of income of the taxpayer for the taxation year in which the taxpayer attains the age of 21 years, elect to treat any such capital property held by the taxpayer or person as having been disposed of on the day immediately preceding the day on which the taxpayer attained the age of 21 years for proceeds of disposition equal to the fair market value of the property on that day and the person or taxpayer making the election shall be deemed to have reacquired that property immediately thereafter at a cost equal to those proceeds. Ship of resident corporations — undepreciated capital cost (6) If, at the end of a taxation year of a taxpayer, the taxpayer owns a vessel (as defined in subsection 13(21)) it used in the year to earn income that would not be included in computing its income because of paragraph (1)(c.1), the undepreciated capital cost to the taxpayer of the prescribed class that includes the vessel is reduced, at the time that is immediately before the end of the year, by the greatest amount that the taxpayer could have deducted under paragraph 20(1)(a) in respect of property of that class in computing its income for the year, but for paragraph 18(1)(c). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 81; 1994, c. 7, Sch. II, s. 61, Sch IV, s. 15, Sch, VIII, s. 33; 1995, c. 18, s. 88; 1998, c. 19, s. 14; 1999, c. 10, s. 44; 2000, c. 12, s. 142, c. 19, s. 12; 2001, c. 17, s. 60; 2005, c. 21, s. 102, c. 49, s. 5; 2011, c. 24, s. 18; 2012, c. 19, s. 3; 2013, c. 34, s. 217; 2014, c. 20, s. 4, c. 39, s. 18; 2015, c. 36, s. 3; 2016, c. 7, s. 8; 2017, c. 20, s. 6; 2018, c. 12, s. 5 2019, c. 29, s. 9 2022, c. 10, s. 4 2022, c. 10, s. 179 2022, c. 14, s. 4 2023, c. 26, s. 16 2024, c. 17, s. 17 2026, c. 3, s. 20