Mr. Speaker, first of all I want to thank the hon. member for his support and his advocacy for Canada's volunteer firefighters.
I want to also acknowledge the work of the long-standing member for Lethbridge who originally championed this measure in Parliament.
The way the credit will work is a new tax credit on $3,000 available to those men and women who perform 200 hours of service annually or more.
I want to recognize those who serve our communities as volunteer firefighters. Although we can never truly repay them for risking their lives as they do to protect us, we can give thanks to them. To the wives, families and friends of Raymond Walter and Ken Rea, along with the community of Listowel, Ontario we send our deepest condolences on the loss of those two brave Canadians.