Line 362 - Volunteer firefighters' amount (VFA) and Line 395 - Search and rescue volunteers' amount (SRVA)

Line 362 - Volunteer firefighters' amount (VFA) and Line 395 - Search and rescue volunteers' amount (SRVA)

You can claim $3,000 for the VFA or the SRVA (but not both) if you meet all of the following conditions:

You can combine the hours you volunteered for both search and rescue and firefighter activities to claim either the VFA or the SRVA.

However, if you were also employed by the same organization, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that organization in determining if you have met the 200-hour threshold.

Eligible volunteer firefighting services with a fire department include:

Eligible search and rescue volunteer services with an eligible search and rescue organization include:

Responding to and being on call for firefighting and related emergency calls as a firefighter

Responding to and being on call for search and rescue and related emergency calls as a search and rescue volunteer

Attending meetings held by the fire department

Attending meetings held by the organization

Participating in required training related to preventing or suppressing fires

Participating in required training related to search and rescue services

To be eligible, a search and rescue organization has to 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 its status as a search and rescue organization has to be recognized by a provincial, municipal, or public authority. Your search and rescue organization can tell you if it is eligible.

Tax Tip
As a volunteer firefighter or search and rescue volunteer, you may be eligible to claim a $1,000 exemption for each eligible employer, instead of the VFA or the SRVA. For more information, see "Emergency services volunteers" under Line 101 of this guide.