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 June 4, 2025

Subscribe to a feed (what's a feed?) of speeches and votes in the House related to Bill C-204.

Summary

This is from the published bill.

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 $6,000 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 Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-204s:

C-204 (2021) Ukrainian Heritage Month Act
C-204 (2021) An Act to amend the Canadian Environmental Protection Act, 1999 (final disposal of plastic waste)
C-204 (2020) An Act to amend the Canadian Environmental Protection Act, 1999 (final disposal of plastic waste)
C-204 (2015) An Act to amend the Canadian Human Rights Act and the Criminal Code (gender identity and gender expression)

Income Tax ActRoutine Proceedings

June 4th, 2025 / 3:10 p.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

moved for leave to introduce Bill C-204, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit).

Mr. Speaker, it is a privilege to table the volunteer firefighting and search and rescue volunteer tax credit bill, which calls on the government to increase the tax credit for volunteer firefighters and search and rescue responders.

Members may be surprised to hear that most firefighters in Canada are volunteers. Across our country, 100,000 volunteer firefighters and search and rescue volunteers answer the call. They put their lives on the line to keep our communities safe. They show up for wildfires, vehicle collisions, medical emergencies and more. While some volunteers receive an honorarium, they are not paid a living wage for their work.

In the last Parliament, thanks to the advocacy of the Canadian Association of Fire Chiefs, people from hundreds of communities and the over 17,000 Canadians who signed petitions in support of my previous bill, Bill C-310, the tax credit was doubled from $3,000 to $6,000. However, that is not enough. Increasing the tax credit further would help compensate volunteers for expenses like gas and gear, as well as lost wages. It would also recognize the important contributions of these volunteers.

I extend my thanks to these everyday heroes for their sacrifice. I want to thank the member for Nunavut for seconding this bill, and I hope all members will support it.

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

Income Tax ActRoutine Proceedings

June 4th, 2025 / 3:15 p.m.

NDP

Heather McPherson NDP Edmonton Strathcona, AB

Mr. Speaker, I rise on a point of order. There have been consultations among the parties—

Income Tax ActRoutine Proceedings

June 4th, 2025 / 3:15 p.m.

Some hon. members

No.

Income Tax ActRoutine Proceedings

June 4th, 2025 / 3:15 p.m.

The Speaker Francis Scarpaleggia

I am afraid there is not going to be unanimous consent.