Line 10105 – Tax-exempt income for emergency services volunteers

Report the exempt part of the payment you received as an emergency services volunteer from box 87 of your T4 slips on line 10105 of your return.

If you provided volunteer emergency services for more than one employer, claim the $1,000 exemption for each of your eligible employers. 

Forms and publications

• Income Tax Package – Guide, return, and schedules

Related Topics

• Line 10100 – Employment income
• Line 31220 – Volunteer firefighters' amount
• Line 31240 – Search and rescue volunteers' amount