Filing Your Return -> Volunteer Tax Credits
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 (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
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performs in the year not less than 200 hours of service, each of which is
an hour
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provides a certificate, upon request, from
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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
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
Quebec Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers - started in 2011
Revised: March 26, 2023