Right now, under 200 hours, you can combine them according to CRA, so if they do have 100 and 110, as long as one is enough to make primary and secondary, they can combine them and just claim once. Therefore, that's the reason smaller towns combine them, because the volunteer firefighters had this two years ago, and now this gives everybody a chance, because a lot of them were in between. Now most of them can hopefully avail of it with the program being combined.
On May 8th, 2014. See this statement in context.