Volunteer Firefighters & Search and Rescue Tax Credits Guide 2026
Understand the 2026 federal $6,000 Volunteer Firefighters' Amount and Search and Rescue Volunteers' Amount, the 200-hour eligibility test, combined service hours, the $1,000 emergency-services exemption and CRA documentation rules.
1. What the 2026 federal volunteer amounts are
Canada provides a non-refundable federal tax credit based on an amount of $6,000 for qualifying volunteer firefighters and search and rescue volunteers. The $6,000 is the federal claim amount placed on Line 31220 or Line 31240; it is not itself a $6,000 tax refund. For 2026, the federal lowest personal income-tax rate is 14%, so a taxpayer with sufficient federal tax payable can receive up to $840 of federal tax reduction from the $6,000 amount.
Key Framework Highlights:
- The 2026 federal Volunteer Firefighters' Amount is $6,000.
- The 2026 federal Search and Rescue Volunteers' Amount is $6,000.
- You can claim one federal amount, not both, for the same tax year.
- The amount is a non-refundable federal tax credit amount, so it cannot by itself create a refund when federal tax payable is already zero.
- Provincial or territorial amounts are separate and vary by jurisdiction.
Action Checklist:
- Determine whether you were a qualifying volunteer firefighter or search and rescue volunteer during the year.
- Confirm at least 200 hours of eligible service.
- Determine whether firefighter and search-and-rescue hours can be combined to reach 200 hours.
- Choose either the Volunteer Firefighters' Amount or Search and Rescue Volunteers' Amount.
- Enter $6,000 on Line 31220 or Line 31240 of the federal return when eligible.
2. Volunteer Firefighters' Amount vs Search and Rescue Volunteers' Amount
The two federal amounts have similar 200-hour mechanics but different eligible-service definitions and organization requirements. A volunteer who performs both qualifying types of service may combine the eligible hours to reach the 200-hour threshold, but can claim only one federal amount for the year.
Key Framework Highlights:
- CRA expressly permits eligible firefighter and search-and-rescue hours to be combined.
- You must choose either Line 31220 or Line 31240 for the federal claim.
- The choice can matter when comparing the federal amount with the separate $1,000 emergency-services income exemption.
| Federal amount | Line | Eligible service | Federal claim amount for 2026 |
|---|---|---|---|
| Volunteer Firefighters' Amount | 31220 | Qualifying volunteer firefighting services with an eligible fire department | $6,000 |
| Search and Rescue Volunteers' Amount | 31240 | Qualifying search-and-rescue services with an eligible search-and-rescue organization | $6,000 |
| Combined firefighter + search-and-rescue service | 31220 or 31240 | Eligible hours from both activities can be combined for the 200-hour test | Only one $6,000 federal amount can be claimed |
3. The 200-hour eligibility test
To claim either federal amount, the individual generally must have been a volunteer firefighter or search and rescue volunteer during the year and have completed at least 200 hours of eligible volunteer services during that year.
Key Framework Highlights:
- The threshold is 200 eligible hours during the calendar year.
- Firefighting and search-and-rescue hours can be combined.
- Only eligible volunteer service hours count; paid employment hours with the same organization can be excluded when the paid duties are the same or similar.
| Activity | Can count toward 200 hours? |
|---|---|
| Responding to firefighting emergency calls | Yes, when it is qualifying volunteer firefighting service. |
| Being on call for firefighting and related emergency calls | Yes. |
| Fire-department meetings | Yes, where they are meetings held by the fire department. |
| Required fire-prevention or suppression training | Yes. |
| Responding to search-and-rescue emergency calls | Yes, where the organization is eligible. |
| Being on call for search-and-rescue and related emergency calls | Yes. |
| Search-and-rescue organization meetings | Yes. |
| Required search-and-rescue training | Yes. |
| Paid work for the same organization involving the same or similar duties | No; those hours cannot be included in the eligible volunteer-hour calculation. |
4. Search-and-rescue organization eligibility
Not every organization calling itself a search-and-rescue group automatically qualifies. CRA identifies specific qualifying categories. The organization must be a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association, or the Canadian Coast Guard Auxiliary, or be recognized as a search-and-rescue organization by a provincial, municipal or public authority.
| Search-and-rescue organization status | Eligible for federal SRVA? |
|---|---|
| Member of Search and Rescue Volunteer Association of Canada | Can satisfy the statutory organization condition. |
| Member of Civil Air Search and Rescue Association | Can satisfy the statutory organization condition. |
| Member of Canadian Coast Guard Auxiliary | Can satisfy the statutory organization condition. |
| Recognized as an eligible search-and-rescue organization by a provincial, municipal or public authority | Can satisfy the statutory organization condition. |
| Private group with no qualifying membership or recognition | Does not automatically qualify. |
5. $1,000 emergency-services income exemption versus the $6,000 amount
An emergency-services volunteer may be eligible for an income exemption of up to $1,000 for each eligible employer when receiving qualifying payments from a government, municipality or other public authority. However, if the volunteer chooses the $1,000 exemption for the relevant emergency work, they cannot also claim the Volunteer Firefighters' Amount or Search and Rescue Volunteers' Amount for that work.
Key Framework Highlights:
- The statutory provision for the emergency-services income exemption is subsection 81(4) of the Income Tax Act.
- The exemption can be up to $1,000 for each eligible employer.
- If the exemption is chosen, the taxpayer cannot also claim the federal volunteer amount for the relevant work.
- The better choice depends on the taxpayer's actual tax situation and the amount of eligible payments received.
| Choice | Federal treatment |
|---|---|
| Volunteer amount | Claim $6,000 on Line 31220 or Line 31240, subject to the 200-hour eligibility test. |
| $1,000 emergency-services exemption | Exclude up to $1,000 of qualifying payment income for each eligible employer under subsection 81(4). |
| Both for the same emergency work | Not permitted. |
6. How the CRA reporting works
For the federal return, a qualifying volunteer enters $6,000 on Line 31220 for the Volunteer Firefighters' Amount or $6,000 on Line 31240 for the Search and Rescue Volunteers' Amount. Payments from eligible employers can also appear on T4 slips. If the taxpayer chooses the $1,000 exemption instead, CRA's return instructions require the taxable payment and exempt portion to be reported using the applicable employment-income lines and the volunteer amount is not claimed.
| Situation | Federal reporting |
|---|---|
| Claim Volunteer Firefighters' Amount | Enter $6,000 on Line 31220. |
| Claim Search and Rescue Volunteers' Amount | Enter $6,000 on Line 31240. |
| Claim $1,000 emergency-services income exemption | Do not claim Line 31220 or 31240 for the relevant work; report the taxable and exempt portions according to the applicable T4/return instructions. |
| Provincial/territorial amount | Apply the separate provincial or territorial rules and applicable Form 428/479 or Quebec rules. |
7. Supporting documentation and CRA verification
CRA does not require volunteers to attach supporting documents to the tax return when claiming the amount. Instead, the taxpayer should retain the relevant records. CRA may later request certification from the fire department or search-and-rescue organization confirming the number of eligible service hours.
Action Checklist:
- Keep a reliable annual record of eligible volunteer hours.
- Keep the organization's contact information and any certification or confirmation received.
- Keep T4 slips showing eligible employer payments where applicable.
- Keep records distinguishing volunteer service from paid employment.
- Keep evidence supporting combined firefighter and search-and-rescue hours when both are used.
- Do not mail the certification with the return unless CRA specifically requests it.
8. Federal 2026 tax-value calculations
The $6,000 federal amount is a non-refundable credit amount. For 2026, the federal lowest personal income-tax rate is 14%, so a taxpayer with sufficient federal tax payable can receive up to $840 of federal tax reduction.
Key Framework Highlights:
- The $6,000 amount is not itself a refundable payment.
- If the taxpayer has less federal tax payable than the available non-refundable credit can eliminate, the unused benefit is not paid out as a separate refund.
- Provincial/territorial benefits can add a separate amount depending on the jurisdiction.
| Claim amount | 2026 federal rate | Illustrative federal tax reduction |
|---|---|---|
| $6,000 | 14% | $840 |
| $4,000 | 14% | $560 |
| $2,000 | 14% | $280 |
9. Provincial and territorial treatment
The federal volunteer amounts are not identical to provincial and territorial amounts. CRA's current guidance shows significant differences among jurisdictions, including jurisdictions with no equivalent amount, jurisdictions with separate amounts, and Quebec-specific administration.
| Jurisdiction | 2025 CRA-listed provincial/territorial treatment |
|---|---|
| Alberta | No equivalent provincial/territorial credit listed. |
| British Columbia | $3,000 provincial/territorial amount for either VFA or SRVA. |
| Manitoba | $6,000 provincial/territorial amount for either VFA or SRVA. |
| New Brunswick | $5,000 provincial/territorial amount for either VFA or SRVA. |
| Newfoundland and Labrador | $3,000 provincial/territorial amount for either VFA or SRVA. |
| Northwest Territories | No equivalent provincial/territorial credit listed. |
| Nova Scotia | Separate provincial rules apply. |
| Nunavut | Separate territorial rules apply. |
| Ontario | No equivalent provincial/territorial credit listed. |
| Prince Edward Island | $1,000 provincial/territorial amount. |
| Saskatchewan | Separate provincial rules apply. |
| Yukon | No equivalent territorial credit listed. |
| Quebec | Refer to Revenu Québec; Quebec does not simply use the federal Form 428 system. |
10. Common eligibility mistakes
| Mistake | Correct rule |
|---|---|
| Using $3,000 for the 2026 federal amount | The federal amount is $6,000. |
| Calculating the 2026 benefit at 15% | The lowest federal personal rate is 14% for 2026; $6,000 × 14% = $840. |
| Claiming both Line 31220 and 31240 | Only one federal volunteer amount can be claimed in the year. |
| Treating firefighter and SAR hours as separate 200-hour tests | Eligible hours from both activities can be combined to reach 200 hours. |
| Counting all volunteer activity | Only statutory eligible volunteer services count. |
| Counting paid hours performed for the same organization and similar duties | Those hours cannot be included in the eligible volunteer-hour calculation. |
| Assuming every SAR organization qualifies | The organization must satisfy CRA's statutory membership or recognition requirements. |
| Calling the $1,000 honorarium rule section 81(1)(h) | The applicable Income Tax Act provision is subsection 81(4). |
| Claiming both the $1,000 exemption and volunteer amount for the same emergency work | The taxpayer must choose the applicable treatment. |
| Mailing the certification with the tax return | CRA says to keep supporting documents and provide certification if CRA asks. |
| Assuming provincial amounts equal the federal amount | Provincial and territorial amounts differ significantly by jurisdiction. |
11. 2026 worked scenarios
| Scenario | Federal result |
|---|---|
| Volunteer firefighter completes 210 eligible firefighting hours | Eligible for the $6,000 Volunteer Firefighters' Amount if the other conditions are met. |
| Search-and-rescue volunteer completes 210 eligible SAR hours | Eligible for the $6,000 Search and Rescue Volunteers' Amount if the organization and other conditions are met. |
| Volunteer completes 120 eligible firefighting hours and 90 eligible SAR hours | Eligible hours total 210, so the 200-hour threshold can be met; the taxpayer chooses either Line 31220 or Line 31240. |
| Volunteer completes 150 eligible hours and receives qualifying emergency-services payments | Does not meet the 200-hour test for the volunteer amount, but the separate $1,000 income-exemption rules may still be relevant if the statutory conditions are met. |
| Volunteer completes 220 eligible hours and qualifies for the $1,000 emergency-services exemption | Must choose between the $1,000 exemption and the federal volunteer amount for the relevant emergency work. |
| Taxpayer claims the full $6,000 federal amount and has enough federal tax payable | $840 maximum illustrative federal tax reduction for 2026 at 14%. |
| Taxpayer has the full $6,000 amount but very little federal tax payable | The full $840 benefit may not be usable because the amount is non-refundable. |
12. 2026 volunteer-credit decision framework
Action Checklist:
- Step 1 — Confirm you were a volunteer firefighter or search-and-rescue volunteer during the year.
- Step 2 — Calculate only eligible volunteer service hours.
- Step 3 — Combine qualifying firefighting and search-and-rescue hours if both apply.
- Step 4 — Exclude paid hours for the same organization when the paid duties are the same or similar.
- Step 5 — Confirm the total reaches at least 200 eligible hours.
- Step 6 — If claiming SRVA, confirm the search-and-rescue organization satisfies the qualifying organization requirements.
- Step 7 — Compare the $6,000 federal volunteer amount with the separate $1,000 emergency-services income exemption if you received qualifying payments.
- Step 8 — Claim either Line 31220 or Line 31240, not both.
- Step 9 — Apply the 2026 federal 14% rate to understand the maximum federal tax value of $840.
- Step 10 — Check the separate provincial or territorial amount.
- Step 11 — Retain evidence of eligible hours and organization eligibility.
- Step 12 — Provide certification to CRA only if CRA requests it.
Frequently Asked Questions
Official Government & CRA References
- CRA — Volunteer firefighters' amount and Search and rescue volunteers' amount
- CRA — Line 10100 Employment income and emergency services volunteers
- Department of Finance Canada — 2026 federal non-refundable credit amounts
- Department of Finance Canada — Federal Tax Expenditures 2026: Volunteer Firefighters' and Search and Rescue Volunteers' Tax Credits
- Justice Laws — Income Tax Act subsection 81(4), Payments for volunteer services
- Justice Laws — Income Tax Act section 118.06, Volunteer firefighters' tax credit
- Justice Laws — Income Tax Act section 118.07, Search and rescue volunteer tax credit
2026 Volunteer Metrics
- Federal claim amount$6,000 on Line 31220 or Line 31240
- Maximum 2026 federal value$840 at the 14% federal rate
- Minimum eligible service200 hours during the calendar year
- Federal lines31220 VFA / 31240 SRVA
Related Tax Tools
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