390 –Tax credit for volunteer firefighters and search and rescue volunteers

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

  • You were a volunteer firefighter or a volunteer participating in search and rescue operations in 2016.
  • In 2016, you performed at least 200 hours of eligible services.
  • If you received tax-exempt remuneration for volunteer search and rescue services (which is shown in box L-2 of your RL-1 slip and can be up to $1,130), you are including it in your income (see “Emergency services volunteers” in the instructions for line 101).

Eligible services

Services provided by volunteer firefighters to one or more fire departments offering fire protection on behalf of a government, a municipality or another public authority are eligible services where such services consist of:

  • being on call for and responding to firefighting and related emergency calls;
  • attending meetings held by the fire department(s); 
  • participating in required training related to the prevention or suppression of fires.

However, you are not considered to be providing services as a volunteer firefighter or performing duties in that respect when you:

  • replace permanent firefighters for short periods; 
  • are regularly or periodically on duty in a fire station; 
  • are remunerated for periods of on-call duty in the territory.

Services provided by search and rescue volunteers to one or more eligible organizations (This link will open a new window) are eligible services where such services consist of; 

  • being on call for and responding to situations requiring search and rescue operations and related emergency calls; 
  • attending meetings held by eligible organization(s); 
  • participating in required training related to search and rescue operations.

How to claim the tax credit

Enter the amount of the credit on line 390 and enter one of the numbers below in box 390.1.

01 Volunteer firefighter
02 Search and rescue volunteer

If, in 2016, you provided services both as a volunteer firefighter and as a search and rescue volunteer, add the number of hours of eligible services that you provided as a volunteer firefighter to the number of hours of eligible services that you provided as a search and rescue volunteer to determine whether or not you have performed the required 200 hours of eligible services. If you have, enter either the number “01” or “02” in box 390.1.

Important

Do not include the following hours when calculating your hours of eligible services:

  • the hours during which you performed services as a volunteer firefighter on behalf of a fire department for which you were both a firefighter and a volunteer firefighter;
  • the hours during which you performed services as a search and rescue volunteer on behalf of an eligible organization for which you provided services both as a search and rescue volunteer and in a capacity other than as a volunteer.
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