The Volunteer Firefighters and Ground Search & Rescue Tax Credit reduces eligible applicants’ personal income taxes by:
- $375 for 2008
- $500 for 2009 and subsequent years
If your total personal income taxes are less than the value of the credit, the credit is refundable.
- "Refundable" means that if you do not use the entire credit to pay Nova Scotia income taxes, you will receive a cheque for any unused portion (provided you have no other debts owing to the government)
Even if you have no income or taxes payable, it is to your benefit to file a return and claim this credit.
EligibilityTo receive the credit for the 2010 tax year, you must meet the following requirements:
- Be a resident of Nova Scotia on December 31st of the tax year.
- Served as a volunteer firefighter or ground search and rescue worker for at least 6 months of the taxation year.
- Have not received any payments (salary, wages, compensation or anything in lieu of salary) outside of reasonable reimbursements or allowances for expenses, in respect of firefighting or ground search and rescue services.
AND
- Be identified as an eligible volunteer firefighter in accordance with the legislation and regulations in a report filed by your fire chief with the Department of Finance and Treasury Board by January 31, 2011.
- Have participated in no less than 20 per cent of each of the following: the volunteer fire department’s emergency calls, training sessions, and meetings.
OR
- Be identified as an eligible ground search and rescue worker in accordance with the legislation in a report filed by your ground search and rescue president with the Department of Finance and Treasury Board by January 31, 2011.
Note:
- To be considered an eligible volunteer firefighter, you must be identified as such by your fire chief on the Fire Chief Form submitted to the Nova Scotia Minister of Finance and Treasury Board by January 31, 2011. Download the Fire Chief's Report in the right sidebar of this page.
- To be considered an eligible ground search and rescue worker, you must be identified as such by your team president on the Ground Search and Rescue Form submitted to the Nova Scotia Minister of Finance and Treasury Board by January 31, 2011. Team presidents can the Ground Search and Rescue Report in the right sidebar of this page.
The Fire Chief's Report and the Ground Search and Rescue Report provide confirmation of eligibility status according to the criteria under the legislation and regulations. The reports will be used by the Canada Revenue Agency to confirm whether an individual has met the criteria and is eligible to receive the credit.
How to Apply
- Eligible volunteer firefighters or ground search and rescue workers can claim the tax credit on the NS 428 Form.