Canada Revenue Agency

Canada Revenue Agency

April 18, 2012 09:38 ET

Tax Tip: Volunteer Firefighters Tax Credit

Did you know?

OTTAWA, ONTARIO--(Marketwire - April 18, 2012) - The volunteer firefighters tax credit (VFTC) is a non-refundable tax credit available to any volunteer firefighter who completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.

Important facts

  • The VFTC is calculated by multiplying the lowest personal income tax rate for the year (15% in 2011) by $3,000. For 2011, the non-refundable tax credit will be $450.

  • You can apply for this credit when filling out your 2011 personal income tax and benefit return.

  • To be eligible for the tax credit you must have been a volunteer firefighter in the year for which you are claiming the credit and must have completed a minimum of 200 hours of eligible volunteer firefighter services which must primarily include:

    • responding to and being on call for emergency calls as a firefighter;
    • attending fire department meetings; and
    • participating in required training related to preventing and suppressing fires.

  • As a volunteer firefighter, you may be eligible for an income exemption of up to $1,000 if you received payment for carrying out volunteer firefighter duties. If you choose to claim this exemption, you will not be eligible for the new VFTC.

  • In general, the fire department should determine how many hours of eligible volunteer firefighter service you have completed in the year.

For more information about the volunteer firefighter's tax credit, go to


  • There are about 85,000 volunteer firefighters in Canada.

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Contact Information

  • Noel Carisse
    Media Relations
    Canada Revenue Agency