🍁 civid v1

What the bill does

• Increases the amount used to calculate both the volunteer firefighter and search and rescue volunteer tax credits from $6,000 to $10,000. Each credit is calculated by multiplying that amount by the appropriate percentage for the taxation year; the credit itself is not necessarily $10,000.
• Changes the definition of eligible volunteer firefighting services to include being available or on call to perform firefighting services, emergency services and non-emergency duties for a fire department as needed. It also says a volunteer may receive nominal remuneration that does not constitute a liveable wage.

Who is affected

• Individuals performing eligible volunteer firefighting or search and rescue volunteer services who qualify for the respective tax credits.

Timing and status

• The changes would apply to the 2026 and subsequent taxation years.
• The bill received first reading on June 4, 2025. The source does not state an estimated cost.