Line 31220 – Volunteer firefighters' amount, and
Line 31240 – Search and rescue volunteers' amount

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


You can combine the hours you volunteered for both search and rescue, and firefighter activities to claim either the VFA or 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 services

Eligible volunteer firefighting services with a fire department include:

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

To be eligible, a search and rescue organization has to be a member of the Search and Rescue Volunteer Association of Canada, Civil Air Search and Rescue Association, or 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.

Tax Tip

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 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 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 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 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.

Supporting documents

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

Page details

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