Line 58315 - Volunteer firefighters' amount, Line 58316 - Search and rescue volunteers' amount, and Line 58317 - Volunteer emergency medical first responders' amount
You can claim one of the following credits if you meet all of the conditions for that credit as described below:
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volunteer firefighters' amount (VFA);
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search and rescue volunteers' amount (SRVA);
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volunteer emergency medical first responders' amount (VEMFRA).
You can claim the VFA or the SRVA if the rules are met for claiming the amount on line 31220 or line 31240 of your return.
If not, you may be able to claim the VEMFRA if the total number of eligible hours worked as a volunteer firefighter, search and rescue volunteer or volunteer emergency medical first responder was 200 hours or more, and all of the following conditions are met:
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You completed at least 200 hours of eligible volunteer emergency medical first responders' service
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You provided volunteer emergency medical first responder services to the provincial health authority, which included:
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responding to and being on call for medical first responder and related emergency calls
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attending meetings held by the provincial health authority
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participating in required training related to emergency first responder services
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How to claim this amount
Enter on line 58315 the VFA you claimed on line 31220 of your return, or enter on line 58316 the SRVA you claimed on line 31240 of your return, or enter $3,000 on line 58317 for the VEMFRA.
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Note Only residents of Saskatchewan are eligible for these amounts. If you were not a resident of Saskatchewan at the end of the year, you cannot claim any of these credits when calculating your Saskatchewan tax even if you may have received income from a source in Saskatchewan in 2023. |
Bankruptcies in 2023
If you were bankrupt in 2023, you can claim the VFA, SRVA and VEMFRA on your pre- or post-bankruptcy returns. The total credit cannot exceed the amount that would be allowed if the individual had not been bankrupt in the year. The 200 volunteer hour requirement must also be met during the applicable taxation year.
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