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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.

These tax credits are now included in the Detailed Canadian Tax and RRSP Savings Calculator and the Detailed Quebec Tax and RRSP Savings Calculator.

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 $6,000 x the lowest federal tax rate, 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 amount of the tax credit was doubled from $3,000 to $6,000 for 2024 and subsequent years.

New for 2027 tax year: Budget 2026 proposes to combine both of these tax credits into a single 14% non-refundable Volunteer Firefighters and Search and Rescue Volunteers Tax Credit. Eligible volunteer firefighter and search and rescue services would both count towards the 200-hour requirement for the single credit.

Canada Revenue Agency (CRA) Resources

Line 31220 Volunteer firefighters' amount and Line 31240 Search and rescue volunteers' amount

Line 47900 Provincial or territorial credits

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

BC Non-Refundable Volunteer Firefighter or Search & Rescue Tax Credit - started in 2017

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

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

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

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

Nunavut Non-Refundable 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

SK Non-Refundable Volunteer Firefighter (VFA), Volunteer Search and Rescue (SRVA), and Volunteer Emergency Medical First Responder (VEMFRA) Tax Credits