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Volunteer Firefighters and Ground Search & Rescue Tax Credit

You can get a refundable personal income tax credit if you are an eligible volunteer firefighter or ground search and rescuer.

Tax Credit Amount

The tax credit amount for the 2009 and following tax years is $500.

The tax credit is refundable. This means that if your total personal income tax is less than the value of the credit, the remaining amount is refunded back to you (provided that no other debts are owed to the government).

Responsibilities of Fire Chiefs and Search Managers

Fire chiefs and search managers for ground search and rescue organizations need to submit a report to the Department of Finance and Treasury Board by January 31 each year. The report contains a list of all individuals eligible for the tax credit.

Fire Chief's Report (PDF)
Ground Search and Rescue Report (PDF)

How to Claim the Credit

You can claim this tax credit on your personal income tax return if you:

  • were a resident of Nova Scotia (at the end of the tax year that the tax return is based on),
  • served as a volunteer firefighter or a ground search and rescuer for a minimum of 6 months during the tax year that the tax return is based on,
  • didn't receive salary, wages or compensation for your work as a volunteer firefighter or ground search and rescuer (other than reasonable reimbursement or allowance for expenses),
  • participated in at least 20% of emergency calls, training sessions and meetings (for volunteer firefighters)*, and
  • have been identified as an eligible individual on the report your
    • fire chief has to file with the Department of Finance and Treasury Board (for volunteer firefighters), or
    • search manager has to file with the Department of Finance and Treasury Board (for ground search and rescuers).

You can claim the tax credit on your personal income tax return after the necessary reports are submitted to the Department.

*Note: The requirement for volunteer firefighters to participate in 20% of training sessions and meetings is not applicable for the 2020 tax year.

Related Legislation and Regulations

Volunteer Firefighters Tax Credit

Orange ClockFor More Information

Shelley Comeau
Tel:  902.424.3247
Email: 
novascotia.ca


Forms and Manuals
Download Forms


Download: 
Fire Chief's Report (PDF)

Ground Search and Rescue Report (PDF)