- Exempt Vocational Education: Training courses offered to care volunteers for a fee are classified as exempt vocational education, as they are designed to teach or maintain the knowledge necessary for volunteers to effectively perform their roles in healthcare.
- Context of Training Provision: The position stems from a case where an organization (X) provides training for healthcare volunteers, emphasizing the importance of these courses in developing skills essential for client care. X is registered with CRKBO as an educational institution.
- Volunteer Agreements and Employment Similarities: The volunteers have agreements with healthcare organizations that contain provisions akin to employment contracts, highlighting the critical role of volunteers in delivering services, while it is noted that some employees also participate in the training courses.
Source Taxlive
