Volunteer Fire Fighter Tax Credit Regulations
made under subsection 38A(8) of the
Income Tax Act
R.S.N.S. 1989, c. 217
O.I.C. 2008-24 (effective January 1, 2007), N.S. Reg. 63/2008
amended to O.I.C. 2022-46 (effective January 1, 2021), N.S. Reg. 27/2022
Table of Contents
Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.
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Citation
Definitions
Volunteer fire department
Volunteer fire fighter
Report by fire chief
Citation
1 These regulations may be cited as the Volunteer Fire Fighter Tax Credit Regulations.
Definitions
2 (1) In these regulations,
(a) “Act” means the Income Tax Act;
(b) “Fire Marshal” means the person designated as the Fire Marshal under
subsection 9(2) of the Fire Safety Act.
Volunteer fire department
3 For the purposes of the definition of volunteer fire department in clause 38A(1)(c) of the
Act, a volunteer fire department is a fire department that the Fire Marshal recognizes as a
volunteer fire department.
Volunteer fire fighter
4 (1) For the purposes of the definition of volunteer fire fighter in clause 38A(1)(d) of
the Act, a volunteer fire fighter is an individual who satisfies all of the following
criteria during a taxation year:
(a) provides fire services as a member of a volunteer fire department during the
taxation year;
(b) participates in at least 20% of each of the following activities during the
taxation year:
(i) responses by the volunteer fire department to emergency calls,
(ii) training sessions conducted by the volunteer fire department,
(iii) meetings held by the volunteer fire department.
(2) Subclauses (1)(b)(ii) and (iii) do not apply to the 2020 and 2021 taxation years.
Report by fire chief
5 A report by the fire chief of a volunteer fire department under subsection 38A(4) of the
Act must include all of the following:
(a) the name and location of the volunteer fire department;
(b) the name of the fire chief;
(c) a list of eligible volunteer fire fighters who are members of the volunteer
fire department, including all of the following for each volunteer fire fighter:
(i) name,
(ii) social insurance number,
(iii) number of months served as a volunteer fire fighter during the
taxation year,
(iv) amount of salary, wages, expense allowance or reimbursement for
expenditures paid to the volunteer fire fighter during the taxation
year,
(v) confirmation of participation in at least 20% of each of the activities
specified in clause 4(b);
(d) any information that the Minister of Finance of the Province, or a person
designated by the Minister of Finance of the Province, requires to determine
whether the volunteer fire fighter is eligible for a deduction under Section
38A of the Act and these regulations;
(e) a statement that the information contained in the report is true and correct,
signed by the fire chief.
The following regulations are not yet in force and
are not included in the current consolidation: