Filing Your Return -> Volunteer Tax Credits
Volunteer Tax Credits - Federal and Provincial / Territorial
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 (line 362 prior to 2019) of the tax return. The volunteer search and rescue tax credit is claimed on line 31240 (line 395 prior to 2019). 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
Canada Revenue Agency (CRA) Resources
BC Volunteer Firefighter or Search & Rescue Tax Credit - starting in 2017
Manitoba Volunteer Firefighter and Search & Rescue Tax Credit - started in 2015
Newfoundland & Labrador Volunteer Firefighter's Amount - started in 2011, based on federal line 362
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 2022 and later years expanded to include volunteer search and rescue personnel
Revised: October 26, 2023
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