Emergency services volunteers - Quebec
You 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:
https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-volunteer-firefighters-and-search-and-rescue-volunteers/
https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/calculation-of-source-deductions-and-employer-contributions-in-certain-situations/type-of-employment/emergency-services-volunteers/
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
