Volunteer tax credits

Volunteer tax credits

You can claim $3,000 for the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA), but not both, if you meet the following conditions:

  • you were a volunteer firefighter or a search and rescue volunteer during the year; and
  • you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year(eligible services and organizations are described below).

However, if you provided services to the same organization, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that organization in determining if you have met the 200-hour threshold.

Eligible volunteer firefighting services with a fire department include:

  • responding to and being on call for firefighting and related emergency calls as a firefighter;
  • attending meetings held by the fire department; and
  • participating in required training related to preventing or suppressing fire.

Eligible search and rescue volunteer services with an eligible search and rescue organization include:

  • responding to and being on call for search and rescue and related emergency calls as a search and rescue volunteer;
  • attending meeting held by the organization; and
  • participating in required training related to search and rescue services.

An eligible organization is a search and rescue organization that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association, or the Canadian Coast Guard Auxiliary, or whose status as a search and rescue organization is recognized by a provincial, municipal or public authority. Your search and rescue organization can tell you if it is eligible.