The Budget proposes a Volunteer Firefighters Tax Credit to allow eligible volunteer firefighters to claim a 15% non-refundable tax credit based on an amount of $3,000. To be eligible, an individual must be a volunteer firefighter who performs at least 200 hours of volunteer firefighting services in a taxation year, for one or more fire departments, that consist primarily of:

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

Volunteer service hours performed by a firefighter for a fire department will be ineligible if the firefighter also provides firefighting services, otherwise than as a volunteer, to that fire department.

CRA is in the process of developing the details of the certification process the individual claiming the credit will have to satisfy.

This measure will apply to the 2011 and subsequent taxation years.