EMERGENCY SERVICES VOLUNTEERS - LINE 31220 OR 31240
RQ LINE 390
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, or
b) A search and rescue volunteer, or other type of emergency
worker, or a volunteer ambulance technician.
The T4 slip you received will indicate in Box
14 the taxable part of the payment, which is the part that
is more than $1,000, while the tax-exempt allowance will be entered
in Box 87 of the T4 slip.
Be careful, if you received a T4 slip from several
emergency services and if you are claiming the volunteers'
exemption, the total amount of box 87 of the T4 slip will be added
to line 10100 of the federal return.
Note: As a volunteer firefighter or a search and rescue
volunteer, you may be entitled to an exemption of income of up to
$1,000. 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 87 of the T4 slip.
Note: 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 or a search and rescue
volunteer, you cannot claim both amounts.
For more information about this credit, please refer to the CRA
guide via the following link:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31220-volunteer-firefighters-amount-line-31240-search-rescue-volunteers-amount.html
To claim this non-refundable credit (line 31220 or line 31240 of
the federal 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 federal
firefighter's amount and search and rescue volunteer's amount."
select the applicable option from the drop-down menu. The program
will indicate implicitly "Let MaxBack decide" by
default and perform the required calculations to minimize the
amount of tax payable.
5. Also, you can "Claim the amount" and the amount
will be carried over to line 10100 of the federal
return
6. However, if you choose the option "Do not claim the
volunteer firefighters' amount" from the drop-down menu, the
program will not increase your income with the amount of the
exemption in Box 87 of the T4 slip and will not grant the
credit to either line 31220 or 31240 of the federal
return.
7. Remember to enter all the information from your T4 slip that
you have received for the emergency services you have provided,
mainly box 87.
You will find box 87 of the T4 slip at the bottom of the page
under the line 'Other INFORMATION (click the triangle to expand
the list of choices). "
The credit for Volunteer firefighters' amount (VFA) will
be entered on line 31220 of your federal tax
return.
The credit for Search and rescue volunteers' amount
(SRVA) will be entered on
line 31240 of your federal tax return.
For residents of Quebec, the credit will be carried over
line 390.
ID: 20210111112114NA.xml
Webpage: KPA390-20210111112114NA.htm
