With respect to the search and rescue volunteer tax credit, if an individual provides 200 hours or more of eligible search and rescue volunteer services and the services are provided to an eligible search and rescue organization, then that individual will be able to claim a non-refundable tax credit that is based on the amount of $3,000. So the credit would be 15% of that, or approximately $450.
There are two things I would highlight for the committee. If an individual is performing both volunteer firefighting services and volunteer search and rescue services, those hours can be aggregated for the purposes of either credit. So if an individual has 100 hours of search and rescue volunteer activities and 100 hours of volunteer firefighting activities, then an individual would be eligible for the credit.
But I would also note that any particular taxpayer will be eligible for only one of the credits. If someone performed 400 hours of service they would choose whether they wanted to claim the volunteer firefighters tax credit or the search and rescue volunteers tax credit.