Emergency services volunteers - QuebecYou may have received a payment in 2021 from a government, a municipality, or another public authority for your work as:
a) a volunteer firefighter.
b) a search and rescue volunteer, or other type of emergency worker, or a volunteer ambulance technician.The RL-1 slip you received will indicate in Box A the taxable part of the payment, which is the part that is more than $1,205, while the tax-exempt allowance will be entered in Box L-2 of the RL-1 slip.
Attention, if you have received a RL-1 slip from several emergency services and you are claiming the volunteers' exemption, the total amount of Box L-2 will be added with that of Box A and entered on line 101 of the Quebec return.
Note: As a volunteer firefighter or a search and rescue volunteer, you may be entitled to an exemption of income of up to $1,205. However, if you choose to claim this exemption, you will not be eligible to the volunteer firefighters' amount or the search and rescue volunteers' amount. This exemption is identified in Box L-2 of the RL-1 slip.Note: For Quebec, you may claim a $450 tax credit, which is equal to 15% of a $3,000 amount for a volunteer firefighter or for a search and rescue volunteer if you have worked in that capacity all year and if you have completed at least 200 hours of eligible services either as a volunteer firefighter or as a search and rescue volunteer during the taxation year.
If you were a volunteer firefighter and a search and rescue volunteer, you cannot claim both amounts.
For more information about this credit, please refer to the Revenu Québec website via the following links:
To claim this non-refundable credit (line 390 of the Quebec return), please follow the steps below:
1. On the left-side menu of the " Interview " tab, select "T4 and employment income".
2. On the screen to your right, go to the second group, "Other" and choose "Volunteer firefighters' amount and search and rescue volunteer amount" option and click the plus sign "+" on your right.
3.On the page that appears, go to the line "Select the type of emergency services volunteers" and in the drop-down menu to your right, choose the option that suit for you.
4. On the line "Indicate how you wish to handle the Quebec firefighter's amount and search and rescue volunteer's amount." select the applicable option from the drop-down menu. The program will indicate "Let MaxBack decide" by default and perform the required calculations to minimize the amount of tax payable.
5. Also, you can "Claim the tax credit" and the amount will be carried over on line 390 of the Quebec return and the amount will be increased in line 101 of the Quebec return.
6. However, if you choose the option "Do not claim the tax credit" from the drop-down menu, the program will not increase your income with the amount of the exemption in Box L-2 of the RL-1 slip and will not grant the credit on line 390 of the Quebec return.
7. Remember to enter all the information from your RL-1 that you have received for the emergency services you have provided, mainly Box L-2.
You will find this Box L-2 on the page titled "T4 - Statement of Remuneration Paid (RL-1) with QPP contributions" at the bottom of the page under the line "Other information (click on the triangle to see the list of choices)" when you choose the option "Box 87 - Search and rescue volunteer exempt amount (RL-1 box L-2)". To enter the Quebec allocation, click on the "Maple Leaf" icon. However, the amount in box 87 of the T4 must be entered.
Note: As a volunteer firefighter, you may be entitled to an exemption of income up to $1,205. However, if you choose to claim this exemption, you will not be eligible to the volunteer firefighters' amount. This exemption is identified in Box L-2 of the RL-1 slip.
ID: 20211021175721CA.xml
Webpage: KPA365-20211021175721CA.htm