The wording for proposed paragraphs 60(y) and 60(z) is as follows:
(y) $1,000, if the taxpayer performed in the taxation year at least 100 hours but less than 200 hours of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency management (mitigation, preparedness, response and recovery) activities; and (z) $2,000, if the taxpayer performed in the taxation year 200 hours or more of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency management activities.