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Volunteer Tax Credits - Federal and Provincial / Territorial

Federal Volunteer Firefighter and Search & Rescue Tax Credits

Income Tax Act s. 118.06, 118.07

These are non-refundable tax credits. The federal volunteer firefighter tax credit has been available since the 2011 taxation year. The volunteer search and rescue tax credit has been available since the 2014 taxation year.

The volunteer firefighter tax credit is claimed on line 31220 of the tax return. The volunteer search and rescue tax credit is claimed on line 31240. Either of these tax credits can be claimed, but not both.

One of the 2 tax credits can be claimed as $3,000 x the lowest tax rate (15%), if the individual

performs in the year not less than 200 hours of service, each of which is an hour

	of eligible volunteer firefighting service for a fire department, or
	eligible search and rescue volunteer service for an eligible search and rescue organization; and

provides a certificate, upon request, from

	the fire chief or a delegated official of each fire department to which the individual provided eligible volunteer firefighting services for the year, attesting to the number of hours performed in the year, or
	from the team president, or other individual in a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue services, attesting to the number of hours performed in the year.

The 2024 Federal Budget proposes (subject to legislative approval) to double the amount of the tax credit to $6,000 for 2024 and subsequent years, providing a tax reduction of $900.

Canada Revenue Agency (CRA) Resources

Line 31220 Volunteer firefighters' amount and Line 395 Search and rescue volunteers' amount

Provincial / Territorial Volunteer Firefighter and/or Search & Rescue Tax Credits

BC Volunteer Firefighter or Search & Rescue Tax Credit - starting in 2017

Manitoba Volunteer Firefighter and Search & Rescue Tax Credit - started in 2015

New Brunswick Volunteer Firefighter and Search & Rescue Tax Credit - started in 2024, based on federal tax credit.

Newfoundland & Labrador Volunteer Firefighter's Amount - started in 2011, based on federal tax credit

Nova Scotia Volunteer Firefighters and Ground Search and Rescue Tax Credit - refundable, started in 2008

Nunavut Volunteer Firefighter's Tax Credit - started in 2008, indexed to inflation

Prince Edward Island Volunteer Firefighter Tax Credit - refundable, started in 2012 for only firefighters, expanded for 2022 and later years to include volunteer search and rescue personnel

Quebec Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers - started in 2011

Revised: April 17, 2024