Federal child volunteer tax credit Act (44-1)
An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services). Royal assent June 20, 2024 (S.C. 2024, c. 12-ish, see compilation). NDP private member's bill sponsored by Gord Johns (MP for Courtenay-Alberni). Doubles the Income Tax Act volunteer firefighter tax credit and the search-and-rescue volunteer tax credit from $3,000 to $6,000 each, with effect retroactive to the 2024 tax year. Passed unanimously in the Commons (third reading vote 314-0) and the Senate. Recognizes that Canada's roughly 90,000 volunteer firefighters and 4,000 SAR volunteers provide the bulk of emergency response in rural and remote communities. (44-1 duplicate code; see C-310 for full editorial.)
Status
Quick learn
Creates a small federal tax credit for parents of children registered in a volunteer organization (cadets, Scouts, Guides, community service). Granted royal assent. Annual claim capped at a modest amount per child.
Issues this bill touches
- Tax & Fiscal Policy
Federal child volunteer tax credit (44-1 alt).
Legislative history
- Introduced
Tabled in the originating chamber by the sponsor.
View source - Royal assent
Approved by both chambers and granted royal assent; now law.
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Sponsored by
Gord JohnsNDPOfficial source
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