Line 101 - Volunteer firefighters

The exempt part of a payment for your work as a volunteer firefighter is shown in box 87 of your T4 slips. You cannot claim both this exemption and the volunteer firefighters' amount.

Completing your return

If you are claiming the exemption, report only the amount shown in box 14 of your T4 slips. 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. For more information about the volunteer firefighters' amount, see Line 362.

Forms and publications

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

Related topics

• Line 362 - Volunteer firefighter's amount