Volunteer Firefighter Tax Credit Canada 2026

Let's be real — volunteering as a firefighter isn't just about the warm fuzzies. You're putting your life on the line, missing family dinners, and responding to emergencies at all hours. The good news? Canada recognizes your sacrifice with a tax credit that actually puts money back in your pocket.

Who's Eligible for the Credit?

You can claim this credit if you meet these straightforward requirements:

• You volunteered with a fire department during the tax year
• You completed at least 200 hours of eligible volunteer firefighting services
• You're not claiming the $1,000 emergency services volunteer exemption instead
• If you're also employed by the same fire department in a non-volunteer capacity, those hours don't count toward your 200-hour threshold

Here's something many folks don't realize: you can combine volunteer firefighting hours with search and rescue hours to reach that 200-hour minimum. However, you'll need to choose whether to claim the Volunteer Firefighter Tax Credit or the Search and Rescue Volunteer Tax Credit — not both.

What Counts as Eligible Hours?

The CRA considers these "primary services," but your fire department determines the specific hours you can count. Different departments have their own policies for calculating on-call time — some count it hour-for-hour, while others use different formulas.

How Much Will You Actually Save?

The math is pretty straightforward. When you claim the $6,000 volunteer firefighter amount on line 31220 of your tax return, you're getting a non-refundable tax credit at the lowest federal rate (15%). That works out to $900 in federal tax savings.

But wait — there's more! Many provinces offer additional provincial credits. For instance, Ontario provides its own volunteer firefighter credit, which can stack with the federal amount. Check your province's tax rules to see what's available where you live.

How to Claim Your Credit

Claiming the credit is refreshingly simple:

• Report employment income from box 14 of your T4 slip on line 10100
• If box 87 shows emergency services volunteer income, add that to line 10100 as well
• Enter $6,000 on line 31220 of your return
• Keep certification from your fire chief or department in case the CRA asks to see it later

You don't need to submit any documentation upfront, whether you're filing electronically or on paper. However, keep good records — the CRA might request certification confirming your hours down the road.

The $1,000 Exemption Alternative

Here's where things get interesting. If you receive honorarium payments (shown in box 87 of your T4), you can choose between:

• The $6,000 tax credit (worth up to $900)
• A $1,000 income exemption for each eligible employer

For most volunteers, the $6,000 credit is the better deal. But if you're earning honorariums from multiple fire departments, run the numbers — the exemptions might work out better for your situation. You can't double-dip, though, so choose wisely.

Understanding how tax brackets work in Canada can help you determine which option saves you more money based on your total income.