C-310An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit)
Private member's bill, introduced in the House of Commons on December 8, 2022
- Status
- At second reading in the House of Commons since December 8, 2022
What it does
Raises the volunteer firefighter and search and rescue volunteer tax credits from $3,000 to $10,000 and changes the definition of eligible volunteer firefighting services.
What it does
- Raises the volunteer firefighter tax credit under the Income Tax Act from $3,000 to $10,000 for an eligible year.
- Raises the search and rescue volunteer tax credit from $3,000 to $10,000 for an eligible year.
- Changes the definition of eligible volunteer firefighting services to include being available or on call for firefighting, emergency, and non-emergency duties.
- Allows a volunteer firefighter to receive nominal pay that does not count as a liveable wage.
Who it affects
- Volunteer firefighters
- Search and rescue volunteers
- Fire departments
- People claiming the tax credits
Topics
Background
The bill says the new rules apply to the 2022 and later taxation years.
Where it is
House of Commons
First reading
Completed.
Second reading
Current stage. Now here
Committee
Not reached.
Report stage
Not reached.
Third reading
Not reached.
Senate
First reading
Not reached.
Second reading
Not reached.
Committee
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by an MP who is not a minister. These bills compete in a lottery for debate time, and most do not become law. How a bill becomes law
How the House voted
No recorded votes yet
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
NDPGord Johns· December 8, 2022
“This bill calls on the Government of Canada to increase the tax credit for volunteer firefighters and search and rescue responders from $3,000 to $10,000 in the Income Tax Act. We know that search and rescue responders and firefighters always show up in difficult crises such as fires, floods and accidents in our local communities.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: Outside the Order of Precedence. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.