Line 10100 – Employment income: Emergency services volunteers

Note: Line 10100 was line 101 before tax year 2019.

You may have received a payment from an eligible employer, such as a government, a municipality, or another public authority for your work as:

  • a volunteer ambulance technician
  • a volunteer firefighter
  • a search and rescue volunteer
  • another type of emergency worker

The T4 slips issued by this authority will generally show only the taxable part of the payment in box 14 of your T4 slip, which is the part that is more than $1,000. For information on the exemption amount, see line 10105.

As an emergency services volunteer, you may qualify to claim the $3,000 volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA). See lines 31220 and 31240.

If you are eligible for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (lines 31220 and 31240 of your return), you must choose which one you would like to claim.

If you choose to claim the $1,000 exemption, report only the amounts shown in box 14 of your T4 slips on line 10100 of your return, and do not claim an amount on lines 31220 and 31240 of your return.

If the authority employed you (other than as a volunteer) for the same or similar duties or if you choose to claim the VFA or SRVA, the full payment is taxable. Add the amounts shown in boxes 87 and 14 of your T4 slips, and report the result on line 10100 of your return.

Completing your tax return

Report on line 10100 the total of amounts shown in box 14 of all your T4 slips.

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