Volunteer Firefighter Tax Credit Canada 2026 | $3,000 Amount

Canada recognizes the enormous contribution of volunteer firefighters and search and rescue (SAR) volunteers through dedicated non-refundable tax credits. If you performed at least 200 hours of eligible volunteer services during 2025, you can claim a $3,000 federal credit amount on your T1 return. This translates to $450 in federal tax savings (at the 15% federal credit rate), with additional provincial credits available in most provinces.

The Volunteer Firefighter Tax Credit (VFTC)

Federal Amount: $3,000

The volunteer firefighter tax credit allows eligible volunteer firefighters to claim a $3,000 non-refundable credit amount on Line 31220 of their T1 return. The federal tax savings are $3,000 × 15% = $450.

Eligibility requirements:

You must be a volunteer firefighter — not a paid, full-time firefighter
You must have performed at least 200 hours of eligible volunteer firefighting services with one or more fire departments during the 2025 calendar year
Eligible hours include: responding to and being on standby for firefighting and related emergency calls, attending meetings held by the fire department, and participating in required training
Hours spent on non-firefighting activities (administrative work, fundraising) do not count toward the 200-hour threshold

The Search and Rescue Volunteer Tax Credit (SARTC)

Federal Amount: $3,000 (same amount)

The search and rescue volunteer tax credit mirrors the VFTC exactly — $3,000 on Line 31240, worth $450 in federal tax savings. It applies to eligible SAR volunteers who perform at least 200 hours of eligible SAR services during the year with eligible SAR organizations.

Eligible SAR organizations include:

Ground search and rescue teams
Marine search and rescue teams (Coast Guard Auxiliary)
Air search and rescue teams (Civil Air Search and Rescue Association — CASARA)
Mountain and wilderness rescue teams
Cave rescue teams

Eligible SAR hours include: Responding to SAR incidents, standby time during an active search, training required by the SAR organization, and attending organizational meetings.

Can You Claim Both Credits?

No — you cannot claim both the VFTC and the SARTC in the same tax year. If you were both a volunteer firefighter and a SAR volunteer in 2025, you must choose which credit to claim. You would naturally choose the credit for which you have the stronger eligibility (i.e., whichever activity accumulated 200+ hours). If both exceed 200 hours, choose one — the credit amount is identical ($3,000) either way.

However, you can combine volunteer firefighting and SAR hours to reach 200 hours total and claim one of the credits. Wait — actually the rules require 200 hours in a single role (VFTC or SARTC separately). Check the CRA's latest guidance for combination rules, as they have evolved.

Interaction with Volunteer Honoraria

Many fire departments and SAR organizations pay their volunteers a small honorarium (an annual token payment). The first $1,000 of volunteer honoraria from a single organization is exempt from income — you don't report it on your return. Any amount above $1,000 per organization must be included in your income as employment income.

Important interaction: If you receive an honorarium exempt from income AND you're claiming the VFTC or SARTC, you cannot include the hours from that organization in your 200-hour count unless you bring the exempt honorarium into income. In other words: either take the income exemption or claim the tax credit — not both for hours from the same organization.

How to Claim — Lines 31220 and 31240

The VFTC is claimed on Line 31220 and the SARTC on Line 31240 of your T1 return. In tax software, look for these under the credits section — most software has a specific section for volunteer amounts. You do not submit documentation with your return, but you must maintain records:

A letter from your fire chief or SAR coordinator confirming you performed 200+ eligible hours in 2025
Your own log of volunteer hours showing dates and activities
Keep these records for at least 6 years in case the CRA requests verification

Provincial Volunteer Credits

Most provinces offer their own volunteer firefighter and/or SAR volunteer credits in addition to the federal amount. Provincial credit amounts vary:

Ontario: $3,000 provincial volunteer firefighter/SAR amount (saves approximately $150 in Ontario taxes at 5.05%)
BC: Volunteer firefighter and SAR credit mirroring the federal structure
Alberta: No provincial income tax credit (Alberta has a flat tax structure), but municipalities may offer other recognition programs
Quebec: Separate provincial volunteer credit through Revenu Québec
Other provinces: Most match or approximate the federal credit at the provincial level

Combined federal and provincial savings for an Ontario volunteer firefighter in the lowest tax bracket: approximately $450 (federal) + $150 (Ontario) = $600 in total tax savings.

Who Is a "Volunteer" for CRA Purposes?

For the VFTC and SARTC, a volunteer is someone who provides services without expectation of payment beyond a nominal honorarium (under $1,000/year). Part-time paid firefighters — those receiving a wage or salary beyond a nominal amount — do not qualify. Full-time career firefighters, even if they occasionally volunteer with a different department on their days off, generally do not qualify because they derive their principal occupation income from firefighting.

Documentation is essential: The CRA has increased scrutiny of VFTC and SARTC claims in recent years. Always obtain a signed letter from your fire chief or SAR coordinator each year and keep it with your tax records. A CRA audit request several years later can be difficult to respond to without contemporaneous documentation.

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