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

April 9th, 2024 / 10:10 a.m.
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NDP

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.

First Responders Tax CreditPetitionsRoutine Proceedings

April 9th, 2024 / 10:10 a.m.
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Conservative

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.

First Responders Tax CreditPetitionsRoutine Proceedings

April 9th, 2024 / 10:10 a.m.
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NDP

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.

First Responders Tax CreditPetitionsRoutine Proceedings

April 8th, 2024 / 3:25 p.m.
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Liberal

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 FirefightersPetitionsRoutine Proceedings

April 8th, 2024 / 3:20 p.m.
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Conservative

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 CreditPetitionsRoutine Proceedings

March 19th, 2024 / 10:10 a.m.
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Conservative

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.

First Responders Tax CreditPetitionsRoutine Proceedings

February 26th, 2024 / 3:40 p.m.
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Conservative

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.

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.