When a volunteer firefighter is remunerated at the end of the year, the annual remuneration can be posted at the time it is received or applied uniformly to each month of availability, at the option of the person:
Posting of income earned according to the principle of the anteriority of the deficit:
If the firefighter receives a basic amount for his availability year round, the amount is earned each month and must be divided by 12 and applied to each month of the year.
If the firefighter receives amounts related directly to fires fought, these amounts must be posted in the months during which they were earned, namely the month when the fire took place, irrespective of when the firefighter received the amounts.
Posting of income under the public lending right:
Posting can also take place under the same principle as the public lending right.[1] Indeed, although the income may be earned at any time during the year, one can also state that it was earned, in fact, at the end of year when the person receives his amount for the year. Therefore, annual remuneration may be posted when it is received.
Exemptions and exclusions provided apply.