Effective January 1, 2011, either the tax credit for volunteer firefighters or the income tax exemption (up to $1,045 for 2011) applicable to financial compensation may be claimed on a volunteer firefighter's income tax return. You must now indicate on an employee's RL-1 slip (RL-1) the amount of tax-exempt financial compensation paid during the year. To do so, you must enter "L-2" in a blank box in the centre of the RL-1 slip, followed by the amount of tax-exempt compensation or write "Volunteer – compensation not included in boxes A and L" (or "Volontaire – compensation non incluse aux cases A et L"), in the empty space in the centre of the RL-1 slip, followed by the amount.