C-204An 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 June 4, 2025
- Status
- At second reading in the House of Commons since June 4, 2025
What it does
Raises the federal tax credits for volunteer firefighters and search and rescue volunteers from $6,000 to $10,000, and updates the firefighter service definition.
What it does
- Raises the amount used to calculate the volunteer firefighter tax credit from $6,000 to $10,000.
- Raises the amount used to calculate the search and rescue volunteer tax credit from $6,000 to $10,000.
- Expands the definition of eligible volunteer firefighting services to include being available or on call for firefighting, emergency services, and non-emergency duties.
- Allows volunteer firefighters to receive nominal pay, as long as it is not a liveable wage.
- Applies these changes to the 2026 tax year and later.
Who it affects
- Volunteer firefighters
- Search and rescue volunteers
- Fire departments
Topics
Background
The bill amends sections 118.06 and 118.07 of the Income Tax Act.
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· June 4, 2025
“Moved for leave to introduce Bill C-204, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit). It is a privilege to table the volunteer firefighting and search and rescue volunteer tax credit bill, which calls on the government to increase the tax credit for volunteer firefighters and search and rescue responders.”
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.