9- Volunteer firefighters ans search and rescue volunteers

Volunteer firefighters and ground, air and marine search and rescue volunteers who perform at least 200 hours of eligible service during a year are eligible for a non-refundable tax credit for federal and Quebec and New Brunswick purposes. Details regarding the amounts applicable for this credit are included in the individuals’ taxation tables for your province.

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).

Individuals who were employed by the same organization other than as a volunteer for the same or similar duties cannot include any hours related to that organization in determining the 200-hour threshold.