Line 31220 – Volunteer firefighters' amount and
Line 31240 – Search and rescue volunteers' amount
Note: Line 31220 was line 362 and line 31240 was line 395 before tax year 2019.
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 all of the following conditions:
- You were a volunteer firefighter or a search and rescue volunteer during the year.
- You completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year.
You can combine the hours you volunteered for both search and rescue and firefighter activities to claim either the VFA or the SRVA. However, if you were also employed by 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
- participating in required training related to preventing or suppressing fires
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 meetings held by the organization
- participating in required training related to search and rescue services
To be eligible, a search and rescue organization has to be 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 its status as a search and rescue organization has to be recognized by a provincial, municipal, or public authority. Your search and rescue organization can tell you if it is eligible.
As a volunteer firefighter or search and rescue volunteer, you may be eligible to claim a $1,000 exemption for each eligible employer instead of the VFA or the SRVA. For more information, see Emergency services volunteers.
If you choose to claim this income exemption, you will not be eligible for the VFA or the SRVA. The income exemption related to emergency services volunteers is shown in box 87 of your T4 slips.
Completing your tax return
If you claim the $3,000 volunteer firefighters' amount or the search and rescue volunteers' amount, add the amounts shown in boxes 87 and 14 of your T4 slips and enter the result on line 10100. Enter $3,000 on either line 31220 or line 31240 of your return.
If you are claiming the Emergency services volunteers exemption, report only the amount shown in box 14 of your T4 slips on line 10100.
Filing electronically or filing a paper return
Do not send any documents. Keep them in case the CRA ask to see them later.
The CRA may ask you to provide certification from the fire department or the search and rescue organization to confirm the number of hours of eligible volunteer firefighting or search and rescue volunteer services you performed.
Forms and publications
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