Tax Credit for Volunteer Firefighters

You can claim a non-refundable tax credit of $480 (16% of $3,000), if you meet the following requirements:

• You were a volunteer firefighter in 2011
• You performed at least 200 hours of eligible services as a volunteer firefighter for one or more fire departments in 2011

Note

If you provided firefighting services to a fire department otherwise than as a volunteer firefighter, do not include any of the hours performed in that department in the calculation of your hours of eligible services.

Eligible services

Eligible services provided by volunteer firefighters consist of

• responding to calls, and being on call for firefighting and emergency related calls
• attending meetings held by fire departments
• participating in required training related to the prevention or suppression of fires

If, for services provided as a volunteer firefighter, you received tax-exempt remuneration of up to $1,045 from a government, municipality or other public authority, and you choose not to include the remuneration in the calculation of your income, you cannotclaim the tax credit for volunteer firefighters. The amount of such tax-exempt remuneration is reported in box L-2 of the RL-1 slip or in the centre of the slip after the note “Volontaire – compensation non incluse aux cases A et L” (or “Volunteer – Compensation not included in boxes A and L”).

Important

If you choose to include the above-mentioned tax-exempt remuneration in the calculation of your income, see the instructions for line 101.

Supporting documents

You may be required to provide a certificate attesting to your hours of eligible services as a volunteer firefighter from the fire chief or a designated official of each fire department for which you provided eligible services.