(z) $2,000, if the taxpayer performed in the taxation year 200 hours or more of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency management activities.

(y) $1,000, if the taxpayer performed in the taxation year at least 100 hours but less than 200 hours of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency management (mitigation, preparedness, response and recovery) activities; and

The concept of Home State Taxation presented by the Commission is based on the idea of voluntary mutual recognition of tax rules by EU Member States.

Is the minister aware that Canada is weakening its position by voluntarily imposing an export tax on itself, because the Americans could then claim that this voluntary tax is proof that countervailing duties were justified?

Young people who want to engage in voluntary activities meet a number of difficulties. These difficulties are of different natures: lack of social protection, taxation of pocket money, refusal of visa and residence permits (this can affect voluntary activities of EU nationals in third countries and of third country nationals in EU countries but should not affect EU nationals in another EU Member State), language problems, lack of training, heavy procedures, etc.These difficulties represent real obstacles to the exercise of voluntary activities of young people and limit the access to them of a greater number of young Europeans.

The minority further recommends, that if voluntary euthanasia remains a criminal offence, the Criminal Code be amended to provide for a less severe penalty similar to the penalty for nonvoluntary euthanasia.