Line 362 - Volunteer firefighters' amount

You can claim an amount of $3,000 if you meet the following conditions:

• you were a volunteer firefighter during the year; and
• you completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.

However, if you provided services to the same fire department, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that department in determining if you have met the 200-hour threshold.

Eligible services include:

• responding to and being on call for firefighting and related emergency calls as a firefighter;
• attending meetings held by the fire department; and
• participating in required training related to the prevention or suppression of fire.

Note
As a volunteer firefighter, you may be eligible for an income exemption of up to $1,000 if you received a payment from a government, municipality, or other public authority for carrying out volunteer firefighter duties. If you choose to claim this income exemption, you will not be eligible for the volunteer firefighters' amount. The income exemption related to volunteer firefighter duties is shown in box 87 of your T4 slips.

Completing your tax return

If you claim the $3,000 volunteer firefighters' amount, add the amounts shown in boxes 87 and 14 of your T4 slips and enter the result on line 101. Enter $3,000 on line 362 of Schedule 1.

If you are claiming the exemption, report only the amount shown in box 14 of your T4 slips on line 101.

Supporting documents

Filing electronically or filing a paper return
Do not send any documents. Keep all your documents in case we ask to see them at a later date.

We may request certification from a fire chief or delegated official within the fire department to verify your claim. If we do, the certification must be on letterhead from the chief or delegated official of the department and verify the number of hours and the tax year when you performed the eligible firefighting services. It must also include your full name and the chief's or delegated official's full name, title, work address, and telephone number.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules

Related topics

• Line 101 - Volunteer firefighters