The Volunteer Firefighters Tax Credit reduces eligible applicants’ personal income taxes by:
- $250 for 2007
- $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, you must meet the following requirements:
- Be a resident of Nova Scotia on December 31st of the tax year
- Have served as a volunteer firefighter for at least 6 months of the taxation year in a volunteer fire department recognized by the Fire Marshal
- Not have received any payments (salary, wages, compensation or anything in lieu of salary) outside of reasonable reimbursements or allowances for expenses from the volunteer fire department for the services you performed for the fire department
- 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 by March 31, 2008
- 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.
Your fire chief report provides confirmation of eligible volunteer firefighter status according to the criteria under the legislation and regulations. It 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 claim the tax credit when they prepare their income tax returns. The $250 credit is the last item on the back of the NS 428 Form – To be completed by the applicant’s volunteer fire chief.
- 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 by March 31, 2008. Download the Fire Chief's Report (pdf).