Bill C-310

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

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. The enactment also modifies the definition of "eligible volunteer firefighting services".

First Responders Tax Credit

[Lori Idlout, NDP, Nunavut, NU]

Madam Speaker, the last petition that I will read out is petition number 12734938, regarding firefighters and how important it is that we support the great work they do and that we make sure they have the supports they need. The petitioners say that the undersigned citizens and residents of Canada call upon the Government of Canada to support Bill C-310 and enact amendments to 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.

[Charlie Angus, NDP, Timmins—James Bay, ON]

Madam Speaker, my second petition is on the importance of recognizing the role of volunteer firefighters in our country. Volunteer firefighters account for 71% of Canada's total firefighting essential first responders. In addition, approximately 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 hours of volunteer services were completed in a calendar year. This works out to a mere $450 that we allow these essential volunteers to keep of their own income from their regular jobs; that is $2.25 an hour. If they volunteer more than 200 hours, which many do, the tax credit becomes even less.

These essential 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. Increasing this tax credit would allow these essential volunteers to keep more of their hard-earned money, which would likely be spent in the communities in which they live. It would also help retain these volunteers in a time when volunteerism is decreasing.

Therefore, the undersigned citizens and residents of Canada call upon the Government of Canada to support Bill C-310 and enact amendments to subsections 118.06(2) and 118.07(2) of the Income Tax Act in order to increase the amount of the tax credit for volunteer firefighting and search and rescue volunteer services from $3,000 to $10,000.

[Leah Gazan, NDP, Winnipeg Centre, MB]

Madam Speaker, I am honoured to rise to present three petitions today.

The first is in support of volunteer firefighters, who account for 71% of Canada's total firefighting essential first responders. Approximately 8,000 essential search and rescue volunteers respond to thousands of incidents every year.

The petitioners state that the tax code of Canada currently allows volunteer firefighters and search and rescue volunteers to claim a $3,000 tax credit, but only if 200 hours of volunteer services were completed in a calendar year. This works out to a mere $450 per year, which would allow these essential work volunteers to keep, of their own income from their regular jobs, $2.25 an hour.

The petitioners are calling on the Government of Canada to support Bill C-310 and enact amendments to subsections 118.06(2) and 118.07(2) of the Income Tax Act in order to increase the amount of tax credits for volunteer firefighters and search and rescue volunteers from $3,000 to $10,000.

The second petition I wish to present calls on the government, again, to support Bill C-310 and enact amendments to subsections 118.06(2) and 118.07(2) of the Income Tax Act for firefighters.

The last petition I wish to present has been signed by thousands of petitioners. We need to support firefighters and, again, amend the Income Tax Act to make sure that we respect all these volunteers who keep our communities safe.

[Ted Falk, Conservative, Provencher, MB]

Madam Speaker, I am pleased to present a petition from my constituents from the communities of Emerson-Franklin and Springfield, as well as the towns of Niverville and Kleefeld.

The petitioners want to highlight to the House that volunteer firefighters account for 71% of Canada's total firefighting essential first responders. In addition, approximately 8,000 essential search and rescue volunteers respond to thousands of incidents every year.

The tax code currently allows for a tax deduction of $3,000, which enables them to get about a $450-per-year benefit. The petitioners are asking for that $3,000 amount to be increased to $10,000, which would increase the benefit they realize from their volunteer services.

These volunteers represent a huge tax savings to our municipality, as well as providing essential first-responding services to incidents of accidents and fires. Therefore, the petitioners are asking the House to support Bill C-310.

[Shannon Stubbs, Conservative, Lakeland, AB]

Mr. Speaker, I am proud to present a petition on behalf of the good people of Hairy Hill in Lakeland. It calls on the government to increase the tax credits for volunteer firefighting and search and rescue services.

Volunteer firefighters make up about 71% of Canada's total firefighting essential first responders, and approximately 8,000 essential search and rescue volunteers respond to thousands of incidents every year. Most rural communities and regions, like those all across Lakeland, completely rely on local volunteer firefighters and search and rescue volunteers.

Those essential volunteers put their lives on the line and sacrifice their time, training and heroism on behalf of their fellow Canadians and allow cities and municipalities to keep property taxes lower than paid services. Increasing the tax credit would allow those essential volunteers to keep more of their hard-earned money in the communities where they live and would help retain volunteers at a time when volunteerism is decreasing.

The petitioners call on the Government of Canada to support Bill C-310, an act to amend the Income Tax Act, to increase the amount of the tax credit for volunteer firefighting and search and rescue volunteer services.

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

Mr. Speaker, it is a huge honour to table this petition on behalf of residents from Ucluelet, including fire chief Rick Geddes.

This petition was obviously done before the budget, but this is on behalf of 120,000 volunteer firefighters and 10,000 search and rescue volunteers who are calling on the federal government to increase the volunteer firefighter and search and rescue tax credit from $3,000 to $10,000. They did not quite get that $10,000, but it was doubled.

It is a privilege to table this petition, and I want to thank members from each party who tabled a petition in support of my bill, Bill C-310.

Budget Implementation Act, 2024, No. 1

[Alistair MacGregor, NDP, Cowichan—Malahat—Langford, BC]

Madam Speaker, I would like to refer to the part in this bill that would double the volunteer firefighter tax credit and the search and rescue tax credit. The hon. member for Courtenay—Alberni has really been pushing on this issue. He introduced a private member's bill, Bill C-310. He has introduced countless petitions, and I have tabled a few of them. We have spoken to volunteer firefighter and search and rescue organizations right across the country, and this is a really meaningful impact that the NDP successfully pushed the Liberals to adopt.

Can the hon. member just talk about what the doubling of this tax credit and the NDP pressure to do so would mean for volunteer firefighters and search and rescue personnel who, in many rural communities, including mine in Cowichan—Malahat—Langford, do all that important work? What would it mean for them to be able to continue to serve our communities in the honourable way that they do?

First Responders Tax Credit

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Mr. Speaker, I am pleased to be tabling a petition today signed by dozens of people in British Columbia, including the Fraser Valley and Okanagan Valley regions, in support of the member for Courtenay—Alberni, who has just spoken, and his bill, Bill C-310, which would provide support for volunteer firefighters.

As one is well aware, volunteer firefighters increasingly, because of the climate crisis, are called upon to try to save our villages, towns and communities across the length and breadth of this land. They receive very little for all the sacrifices they make. The member for Courtenay—Alberni has started a movement across the country. MPs from all parties have tabled petitions in support of this important legislation.

This would increase the tax credit for volunteer firefighters and for search and rescue volunteers from $3,000 to $10,000.

The government has the opportunity in next week's budget to make this a reality. These petitioners are urging the government to do that and to actually support volunteer firefighters across the country.

[Ted Falk, Conservative, Provencher, MB]

Mr. Speaker, I also have another four petitions here, all along the same line. I am going to consolidate them. I am going to do it because I am eager to listen to my leader speak about axing the tax.

In the interest of time, I am going to consolidate these four petitions from the RM of Emerson-Franklin, the RM of Springfield, the community of Niverville and the community of Kleefeld. They have signed petitions in support of Bill C-310, which recognizes the many volunteer firefighter first responders we have. They are asking that the increase in the tax deduction be applied for them.

I support that as well. Having been a former volunteer ambulance driver attendant, I am sympathetic to the lifestyle that those guys choose for themselves and the volunteers who are in each and every one of our communities to keep Canadians safe.

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

Mr. Speaker, it is a huge honour to rise today to table over 70 petitions in support of Bill C-310, which is calling for the first responders tax credit for search and rescue volunteers and for volunteer firefighters to be increased from $3,000 to $10,000.

I want to give huge kudos to every member in the House and to every party, because we have had petitions tabled from the Green Party, the Liberal Party, the Conservative Party, the Bloc and of course the New Democratic Party on behalf of firefighters and search and rescue volunteers from coast to coast to coast, calling for the government to make this change in the upcoming budget.

This is a tribute to all the selfless hours those search and rescue volunteers put in. They put their lives on the line for us. It is critical that we support them and that the government supports them in this call to action. Again, I put my hands up to the 165 communities that have written letters, to the Canadian Association of Fire Chiefs for the really important work and advocacy its members have been doing, but most importantly, to those who put their lives on the line for each and every one of us to make sure we are safe, especially in rural Canada.

[Andy Fillmore, Liberal, Halifax, NS]

Mr. Speaker, it is my honour to present a petition signed by Canadians calling upon the Government of Canada to support Bill C-310, which would increase the tax credit for volunteer firefighters and search and rescue volunteers from $3,000 a year to $10,000 a year.

Seventy-one per cent of firefighting first responders in this country are volunteers. Those volunteers were our first line of defence in my home province of Nova Scotia last year as we faced the worst wildfire season in our recorded history. Indeed, all across Canada, volunteer firefighters put their lives on the line to protect our communities. Boosting this tax credit would not only ensure that they are properly compensated for their essential roles, but also improve recruitment and retention at a time when our fire departments are struggling to maintain the number of volunteer firefighters.

Importantly, the petitioners also note that, in a moment when affordability is a top concern for many Canadians, this tax credit would allow these volunteer firefighters to keep more of their hard-earned income, which often goes back into their communities.

Volunteer Firefighters

[Luc Berthold, Conservative, Mégantic—L'Érable, QC]

Mr. Speaker, I have the honour to rise to table a petition signed by 212 people.

Do members know that volunteer firefighters account for 71% of Canada's total firefighting essential first responders? Firefighters and the petitioners are calling on the Government of Canada to support Bill C-310 to increase the amount of tax credits available for volunteer firefighters and search and rescue volunteers from $3,000 to $10,000 per year.

I want to take this opportunity to recognize all of the volunteer firefighters who serve the community of Mégantic-L’Érable and the entire country.

First Responders Tax Credit

[Kelly Block, Conservative, Carlton Trail—Eagle Creek, SK]

Mr. Speaker, I rise today to present a petition on behalf of constituents in my riding. They are calling on the Government of Canada to support Bill C-310, which would amend the Income Tax Act to increase tax credits for volunteer firefighting and search and rescue volunteer services.

[Mel Arnold, Conservative, North Okanagan—Shuswap, BC]

Madam Speaker, I rise today to present two petitions.

The first one is geared towards assisting in the recruitment of volunteer firefighters. It is from undersigned citizens and residents of Canada calling on the Government of Canada to support Bill C-310 and enact amendments to the Income Tax Act, subsections 118.06(2) and 118.07(2), in order to increase the amount of tax credits available for volunteer firefighters and search and rescue volunteers from $3,000 to $10,000 per year.

[Dane Lloyd, Conservative, Sturgeon River—Parkland, AB]

Madam Speaker, I am very pleased to rise today to present a petition on behalf of my constituents who are firefighters and in industries related to firefighting. They are very concerned about the very poor provisions for volunteer firefighters and the very low tax credit, which they believe is not large enough to support volunteer firefighters. They are particularly needed in rural communities, which do not necessarily have the fiscal capacity to support a full-time firefighter force.

The petitioners are asking the government to implement changes to support volunteer firefighters, and they are also calling on the House to pass Bill C-310 to raise the tax credit for volunteer firefighters.