Section 5 – Employees
Volunteer Firefighters and Search and Rescue Volunteers
Volunteer firefighters who perform at least 200 hours of service during a year are eligible for a 15% non-refundable tax credit on an amount of $3,000.
Search and Rescue Volunteers
Ground, air and marine search and rescue volunteers who perform at least 200 hours of service during a year are entitled to a 15% non-refundable tax credit on an amount of $3,000.
Individuals may only claim one of these tax credits. If individuals provide both volunteer firefighter and volunteer search and rescue services, they can accumulate hours from both activities in order to attain the total of 200 hours required to claim one of the credits. Moreover, individuals who claim one of these credits may not take advantage of the tax exemption for honoraria in respect of their duties as emergency service volunteers (see point 3 of this section).
This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.