Is there a tax credit for volunteer firefighters or search and rescue volunteers in Ontario?

Yes. The federal Volunteer Firefighters Tax Credit and the Search and Rescue Volunteers Tax Credit are non-refundable federal credits for individuals who perform at least 200 hours of eligible volunteer service in the year. Ontario residents who meet the criteria can claim these credits on their federal return (Schedule 1).

The credits are calculated on a flat amount at the lowest federal tax rate. You cannot claim both credits in the same year — if you performed 200+ hours of both types of volunteer service, you choose one. You also cannot claim the credit for any hours for which you received honoraria or compensation (other than compensation for reimbursement of expenses).

Ontario does not currently have a separate provincial credit for volunteer firefighting — only the federal credit applies. To document your eligibility, the volunteer organization should be able to confirm your hours annually. If your volunteer honoraria exceeded a threshold, those may be taxable income, though small reimbursements are generally exempt.