CRA Volunteer Firefighters & Search and Rescue Tax Credits Guide | NationRules
Home/Canada/Taxes/Volunteer Tax Credits
Volunteer Credits

Volunteer Emergency Services Tax Credits

Claim a $3,000 credit on Line 31220 or 31240 for search & rescue or firefighter service.

Service Hours Checker

Input your total volunteer hours completed during the tax year:

Includes training, meetings, calls, and standby hours.

Key Rules & Certification Requirements

Make sure you understand the rules to avoid credit clawback during a CRA audit:

  • No Double Claiming: You can claim *either* the firefighter credit (Line 31220) *or* the search and rescue credit (Line 31240). You cannot claim both, even if you completed 200+ hours in both roles.
  • Certification Letter: You must obtain an official letter from the chief or president of the volunteer organization certifying that you completed at least 200 hours of eligible volunteer service. Do not mail this letter, but keep it in your files for 6 years in case the CRA audits your return.
  • Honorariums vs. Credit: If you received an honorarium or allowance from the city for your service, you can choose to exclude up to $1,000 of it from your taxable income. However, if you choose the tax exemption, you **cannot** claim the $3,000 volunteer tax credit. Compare which option yields more tax savings.
Official Government References & Sources

This guide compiles official CRA volunteer tax credit guidelines sourced directly from:
CRA Line 31220 Volunteer Firefighters Tax Credit: canada.ca/firefighters-credit
CRA Line 31240 Search and Rescue Volunteers Tax Credit: canada.ca/search-rescue-credit

Credit Highlights
Minimum Hours200 Hours / Year
Credit Amount$3,000 CAD
Federal Tax Savings$450 CAD
Claim LimitChoose 1 of 2 credits