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

Sponsor

Gord Johns  NDP

Introduced as a private member’s bill. (These don’t often become law.)

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of Dec. 8, 2022

Subscribe to a feed (what's a feed?) of speeches and votes in the House related to Bill C-310.

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

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".

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

First Responders Tax CreditPetitionsRoutine Proceedings

February 16th, 2024 / 12:15 p.m.
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Conservative

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.

First Responders Tax CreditPetitionsRoutine Proceedings

February 15th, 2024 / 10:20 a.m.
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NDP

Carol Hughes NDP Algoma—Manitoulin—Kapuskasing, ON

Mr. Speaker, I am pleased to table a petition that includes individuals from my riding, especially volunteer firefighters from Wawa. The petitioners indicate that 71% of Canada's total firefighting essential first responders are volunteer firefighters and that there are approximately an additional 8,000 essential search and rescue volunteers, who respond to thousands of incidents each year. They also indicate that the tax code only allows these volunteer first responders to claim a $3,000 tax credit if 200 hours of volunteer service are completed in the calendar year.

That comes up to only about $450 a year, or $2.25 an hour, but if they volunteer more than the 200 hours, the tax credit becomes even less than that. They add that these essential volunteers not only put their lives on the line but also play an important role in keeping the property taxes low and ensuring that communities are safe. The petitioners are calling on the government to support Bill C-310, which would amend the Income Tax Act by increasing the volunteer firefighting and search and rescue volunteer service credit from $3,000 to $10,000.

I am pleased to table this petition.

First Responders Tax CreditPetitionsRoutine Proceedings

February 8th, 2024 / 10:10 a.m.
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Green

Mike Morrice Green Kitchener Centre, ON

Madam Speaker, the second petition notes that volunteer firefighters account for 71% of Canada's total firefighting essential first responders. They note that the tax code in 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. It works out to a mere $450 a year. If they volunteer more than 200 hours, which many of them do, then the tax credit becomes even less.

They go on to note various reasons this tax credit is insufficient. They also go on to call for the Government of Canada to support Bill C-310 and to enact amendments to subsection 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 for search and rescue volunteer services from $3,000 to $10,000.

First Responders Tax CreditPetitionsRoutine Proceedings

February 7th, 2024 / 5 p.m.
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Green

Elizabeth May Green Saanich—Gulf Islands, BC

Mr. Speaker, I am so proud to present a petition signed by a firefighting force within my riding. On the very small island of Piers Island, the fire truck is the only internal combustion engine on the entire island.

The volunteer firefighters of Piers Island have asked me to present this petition in support of the private member's bill by the hon. member for Courtenay—Alberni, which has been spoken to a number of times this afternoon. Volunteer firefighters account for 71% of Canada's total firefighting first responders. Right now, we have a good step in the right direction, which we supported at the time, of a $3,000 tax credit for volunteer firefighters.

Bill C-310 is supported by the petitioners, and it asks that volunteer firefighters and search and rescue volunteer services have that grown from a $3,000 tax credit to a $10,000 tax credit. I am proud to present this petition, and I urge Parliament and the House to get behind it.

First Responders Tax CreditPetitionsRoutine Proceedings

February 7th, 2024 / 4:55 p.m.
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NDP

Gord Johns NDP Courtenay—Alberni, BC

Mr. Speaker, you will not be surprised that I am tabling another petition in support of volunteer firefighters and search and rescue personnel from coast to coast to coast.

Over 165 communities have sent in petitions, representing every single party and rural riding in this House. They are calling for the firefighter tax credit to be increased from $3,000 to $10,000. It is the least the government can do to support fire departments and search and rescue, for retention and to show search and rescue and volunteer personnel that they matter and that we value the work they do and the sacrifice made by their communities and their employers to ensure that they can get out and protect people in rural Canada.

I hope that all members of the House will support Bill C-310 and the efforts of the Canadian Association of Fire Chiefs, which has been working very hard to get support for this bill.

First Responders Tax CreditPetitionsRoutine Proceedings

February 7th, 2024 / 4:55 p.m.
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Liberal

Kody Blois Liberal Kings—Hants, NS

Mr. Speaker, members will agree with me that in Kings—Hants, volunteer fire departments have a really important role in our communities. We saw that throughout the last summer, in terms of the roles they played. I stand today to present a petition on behalf of supporters, friends and, ultimately, firefighters from Hantsport, Kings County, Milford and Waterville. They are petitioning the government to support Bill C-310, which proposes increasing the volunteer tax credit from $3,000 to $10,000. It is a private member's bill that I support.

We have seen the impacts across the country that have resulted from forest fires caused by extreme weather. Our volunteer firefighters are extremely important, and I am pleased to present this petition on their behalf today.

First Responders Tax CreditPetitionsRoutine Proceedings

February 5th, 2024 / 3:55 p.m.
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NDP

Lori Idlout NDP Nunavut, NU

Uqaqtittiji, I am pleased to rise on behalf of Nunavut with respect to petition no. 12799012. This is similar to petitions already tabled by other MPs, but I wanted to table it because 51 Nunavut residents signed the petition, specifically people from Iqaluit and Rankin Inlet, who deserve the same answer as others who might be seeking the same thing.

The petitioners call upon the Government of Canada to support Bill C-310 and to 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.

First Responders Tax CreditPetitionsRoutine Proceedings

February 5th, 2024 / 3:45 p.m.
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NDP

Richard Cannings NDP South Okanagan—West Kootenay, BC

Mr. Speaker, I rise today to present a petition from members of my riding.

The petitioners point out that volunteer firefighters account for 71% of total Canadian firefighting first responders. Canada 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. That amounts to only about $450 for each member, which often does not cover the cost of their own gear.

Therefore, petitioners are asking the Government of Canada to increase the tax credit to $10,000 and to support Bill C-310, which would do just that. I hope every member of the House supports the bill.

First Responders Tax CreditPetitionsRoutine Proceedings

February 5th, 2024 / 3:40 p.m.
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NDP

Carol Hughes NDP Algoma—Manitoulin—Kapuskasing, ON

Mr. Speaker, I am pleased to table a petition. The petitioners indicate that volunteer firefighters account for 71% of Canada's total firefighting essential first responders, and that there are an additional approximately 8,000 essential search and rescue volunteers who respond to thousands of incidents each year.

The petitioners advise that the tax code allows these volunteer first responders to claim a $3,000 tax credit only if 200 hours of volunteer service are completed in the calendar year. That comes out to only about $450 a year, or $2.25 an hour, but if the volunteers work more than 200 hours, the tax credit becomes even less. They add that these essential volunteers not only put their lives on the line but also play an important role in keeping property taxes low in communities.

The petitioners are calling on the government to support Bill C-310, which would amend the Income Tax Act by increasing the volunteer firefighting and search and rescue volunteer services credit from $3,000 to $10,000.

First Responders Tax CreditPetitionsRoutine Proceedings

February 2nd, 2024 / 12:10 p.m.
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NDP

Bonita Zarrillo NDP Port Moody—Coquitlam, BC

Mr. Speaker, Sasamat volunteer firefighters protect Anmore and Belcarra. Coquitlam's search and rescue volunteers also put their lives on the line for their fellow Canadians. They give their time, training and efforts. This also allows municipalities to keep property taxes lower. If their services as required were paid, this would be optimum, but at the moment they are giving their time and their expertise as volunteers.

I am presenting a petition calling on the government to increase the tax credits, at the very minimum, for these essential volunteers, and to support Bill C-310.

First Responders Tax CreditPetitionsRoutine Proceedings

February 2nd, 2024 / 12:05 p.m.
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NDP

Rachel Blaney NDP North Island—Powell River, BC

Mr. Speaker, I am here today on behalf of the amazing volunteer firefighters across my riding, as well as the search and rescue folks who volunteer a considerable amount to Canada. I want to thank them because we know that volunteer firefighters make up 71% of Canada's total firefighting essential first responders.

Right now, the tax code of Canada allows volunteer firefighters and search and rescue volunteers to claim $3,000 in tax credit for 200 hours of service. Petitioners would like to see that raised to $10,000. The member who put forward Bill C-310, the member for Courtenay—Alberni, noted that municipalities and communities get to keep their property taxes lower because they do not need to pay for the services of these volunteers. People put their lives on the line for us; it is time we do the same.

First Responders Tax CreditPetitionsRoutine Proceedings

February 2nd, 2024 / 12:05 p.m.
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NDP

Laurel Collins NDP Victoria, BC

Mr. Speaker, volunteer firefighters and search and rescue volunteers put their lives on the line for their fellow Canadians. They give their time, training and efforts, and they also allow municipalities to keep property taxes lower than if paid services were required.

I am presenting a petition calling on the government to increase tax credits for these essential volunteers and to support Bill C-310.

First Responders Tax CreditPetitionsRoutine Proceedings

January 31st, 2024 / 5:40 p.m.
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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Madam Speaker, I am pleased to present a petition signed by several dozen petitioners in British Columbia. They are raising concerns about the volunteer firefighter tax credit. As we know, with climate change, volunteer fire departments across the country are increasingly being called upon to intervene. That is over 70% of Canada's total firefighting essential first responders. The current tax code only gives the equivalent of just over $2 per hour for those volunteer firefighters who give so amply of their time.

The petitioners are calling upon the Government of Canada to support Bill C-310, which is in the name of my colleague from Courtenay—Alberni, and to enact amendments to subsections 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 the current $3,000 to $10,000. This will make a difference, and we certainly hope that the government will hear this petition and act accordingly.

First Responders Tax CreditPetitionsRoutine Proceedings

January 31st, 2024 / 5:35 p.m.
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NDP

Alistair MacGregor NDP Cowichan—Malahat—Langford, BC

Mr. Speaker, I am pleased to rise today to present a petition on behalf of the amazing and hard-working volunteer fire departments in my riding, namely, those of Port Renfrew, Mesachie Lake, Honeymoon Bay, Lake Cowichan, Youbou, Sahtlam, North Cowichan, Duncan, Cowichan Bay, Mill Bay, Shawnigan Lake, Thetis Island, Malahat, Highlands and the City of Langford.

I am presenting this petition on their behalf because they recognize that volunteer firefighters account for 71% of Canada's total firefighting essential first responders. They also recognize that not only do these essential volunteers put their lives on the line and give their time, training and efforts to Canadians, but they also allow the cities and municipalities to keep property taxes lower than if paid services were required.

Therefore, the petitioners call on the Government of Canada to support Bill C-310 and enact amendments to the Income Tax Act in order to increase the amount of tax credits for volunteer firefighting and search and rescue volunteer services from $3,000 to $10,000.

TaxationAdjournment Proceedings

October 24th, 2023 / 6:35 p.m.
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Liberal

Rachel Bendayan Liberal Outremont, QC

Mr. Speaker, I would like to once again thank the member opposite for his advocacy and leadership. I know he is working closely with government members, including the member for Longueuil—Charles-LeMoyne and the Minister of Emergency Preparedness, on Bill C-310 and on other measures that will ensure greater tax fairness for our first responders. I also know that we will continue to work in this direction through various other means. We have Bill C-224, which addresses this.

There are many actions that our government has taken and will continue to take. I encourage collaboration between my NDP colleague, whom I respect enormously, and members of government and cabinet in order to advance this cause.