Bill C-264 (Historical)

An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services)

This enactment amends subsections 118.‍06(2) and 118.‍07(2) of the Income Tax Act in order to increase the amount of the tax credits for volunteer firefighting and search and rescue volunteer services from $3,000 to $10,000.

Volunteer Firefighters

[Gord Johns, NDP, Courtenay—Alberni, BC]

Mr. Speaker, as we know, volunteer firefighters account for 83% of Canada's total firefighting essential first responders. I am honoured to table this petition on behalf of petitioners from Parksville, Qualicum and Coombs in my riding.

Petitioners cite that 8,000 essential search and rescue volunteers respond to thousands of incidents every year. The tax code of Canada currently allows volunteer firefighters and search and rescue volunteers to claim a $3,000 tax credit if 200 volunteer hours are completed in a calendar year. This works out to a mere $450 per year, which we allow these essential volunteers to keep of their own income from their regular jobs and small businesses. That is about $2.25 an hour. If they volunteer more than 200 hours, which many do, this tax credit becomes even less. Obviously, these volunteers not only put their lives on the line and give their time, training and efforts to Canadians, but they also allow cities and municipalities to keep property taxes lower than if paid services were required.

They are calling on the Government of Canada to support private members' bill, Bill C-264, and increase the tax exemption from $3,000 to $10,000 for line 31220 in the tax code to help our essential volunteer firefighters and volunteer search and rescue people across Canada.

Income Tax Act

[Gord Johns, NDP, Courtenay—Alberni, BC]

moved for leave to introduce Bill C-264, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services).

Mr. Speaker, volunteer firefighters account for 83% of Canada's total firefighting essential first responder calls. In addition, 8,000 essential search and rescue volunteers respond to thousands of incidents every year. I am proud today to rise and present my private member's bill to extend tax credits currently available to volunteer firefighters and search and rescue volunteers.

We know that many volunteer emergency responders already hold full-time jobs. They continue to volunteer and demonstrate enormous sacrifices within their communities to keep us safe. In many cases they put their lives at risk. They could be running into a burning home to rescue someone or searching for a missing neighbour or friend they know personally.

Especially now, with an increasing number of first responder calls and the evergrowing opioid crisis, their critical role in society is even more important. This bill is the least we can do. Across the country, with the ever-increasing cost of living, local departments are struggling to recruit new volunteers to meet the needs of their communities. Extending tax credits would demonstrate that the federal government supports the work of local fire departments and search and rescue detachments and it would show appreciation for the future work of dedicated volunteers. When volunteers have our backs in times like these, it is essential that we have theirs.

(Motions deemed adopted, bill read the first time and printed)