An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit)
Bill C-204 (45-1) reintroduces the increase to the Volunteer Firefighters and Search and Rescue Volunteers tax credits, raising each from $3,000 to $6,000. The original measure (44-1 Bill C-310, from NDP MP Gord Johns of Courtenay-Alberni) received royal assent on June 20, 2024. C-204 reopens the file because the 2025 federal budget did not index the credit to inflation. About 60 percent of Canadian fire departments rely on volunteers, who often pay their own training and gear costs.
Status
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Would raise the tax credit for volunteer firefighters and search-and-rescue volunteers from $3,000 to $6,000. The increase first passed in 2024; this bill revisits it after the 2025 budget left it unindexed. An NDP bill from Gord Johns; about 60 percent of fire departments rely on volunteers.
Issues this bill touches
- Tax & Fiscal Policy
Increases the volunteer firefighter and search-and-rescue tax credit. Continuity with the 44th Parliament's C-310.
Legislative history
- First reading
First reading in the House of Commons.
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Official source
Read full text on Parliament of Canada