Mr. Speaker, I believe the hon. member would know that the reason this volunteer tax credit was brought in for search and rescue, and the reason we allowed those hours to be combined with volunteer firefighter hours was so many of volunteers would have enough hours to qualify for the tax break. He certainly would have some volunteers in his communities. I know I have many in my communities. Volunteers in some of the smaller departments, such as the volunteer fire departments, and some of the smaller search and rescue groups would not get enough hours to qualify for a tax break. Therefore, we allowed the combination of both search and rescue volunteer hours and volunteer firefighter hours so people would be eligible for a tax break. It is not a matter of being eligible for both; it is a matter of hopefully being eligible for one.
In the House of Commons on June 4th, 2014. See this statement in context.