Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Income Tax Act

Version of section 118.06 from 2011-12-15 to 2014-06-18:

Definition of eligible volunteer firefighting services

  •  (1) In this section, 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, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual

    • (a) performs not less than 200 hours of eligible volunteer firefighting services in the taxation year for one or more fire departments; and

    • (b) provides the certificates referred to in subsection (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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2011, c. 24, s. 25

Date modified: