Income Tax Act

Definition of eligible volunteer firefighting services

• 118.06 (1) In this section and section 118.07, eligible volunteer firefighting services means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department 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, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer.

• Marginal note:Volunteer firefighter tax credit

  (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual

  • (a) performs in the year not less than 200 hours of service each of which is an hour of

    • (i) eligible volunteer firefighting service for a fire department, or

    • (ii) eligible search and rescue volunteer service for an eligible search and rescue organization; and

  • (b) provides the certificates referred to in subsections (3) and 118.07(3) as and when requested by the Minister.

• Marginal note:Certificate

  (3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the fire chief or a delegated official of each fire department to which the individual provided eligible volunteer firefighting services for the year, attesting to the number of hours of eligible volunteer firefighting services performed in the year by the individual for the particular fire department.