Line 101 - Emergency services volunteers

In 2015 you may have received a payment from a government, a municipality, or another public authority for your work as a volunteer ambulance technician, a firefighter, or a search, rescue, or other type of emergency worker.

The T4 slips issued by this authority will generally show only the taxable part of the payment, which is the part that is more than $1,000.

The exempt part of a payment is shown in box 87 of your T4 slips.

As an emergency services volunteer, you may qualify for the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA). See lines 362 and 395.

If you are eligible for the $1,000 exemption and either the VFA or the SRVA, you must choose which one you would like to claim.

If you choose to claim the exemption, report only the amounts shown in box 14 of your T4 slips on line 101.

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 the SRVA, the full payment is taxable. You must add the amounts shown in boxes 87 and 14 of your T4 slips and report the result on line 101.

Completing your tax return

Report on line 101 the total of amounts shown in box 14 of all your T4 slips.

Forms and publications

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