Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers
You can claim this tax credit if you meet the following requirements:
- You were a volunteer firefighter or a search and rescue volunteer during the year.
- You performed at least 200 hours of eligible service during the year.
- You are including tax-exempt remuneration for volunteer search and rescue services (which is shown in box L-2 of your RL-1 slip) in your income (see “Emergency services volunteers” in the instructions for line 101).
If you provided services both as a volunteer firefighter and as a search and rescue volunteer, add up the number of hours of eligible services that you provided to determine whether or not you have performed the required 200 hours of eligible service.
You are considered to be providing services as a volunteer firefighter when, on a voluntary basis or for minimum annual compensation, you respond to alarms from a fire safety service or a 9-1-1 emergency centre.
You are not considered to be providing services as a volunteer firefighter when you:
- replace permanent firefighters for short periods;
- are regularly or periodically on duty in a fire station; or
- are remunerated for periods of on-call duty in the territory.
In addition, if you were a search and rescue volunteer, you must have provided eligible services to an eligible organization.
For more information about the tax credit and eligible services, see the instructions for line 390 in the guide to the income tax return (TP-1.G-V).