441-02325 (Taxation)

The Volunteer Firefighters Tax Credit is there to support the service of remarkable Canadians and encourage more people to do this critical, lifesaving work. From West Hants, Nova Scotia to Ucluelet, British Columbia, volunteer first responders are often the only first responders of their kind in small communities. As Canada grows, and climate change increases the number and severity of natural disasters, we need more people volunteering alongside them to meet rising demand in growing communities.

In Budget 2024, the Government of Canada proposed to double the amount of the Volunteer Firefighters Tax Credit from $3,000 to $6,000, in recognition of the important role played by volunteer firefighters in contributing to the safety and security of Canadians. Enhancing this tax credit would provide these essential volunteers with up to an additional $450 back on their taxes.

In addition to doubling this credit, the government has committed to improving emergency management and preparedness. Budget 2024 proposes to provide:

• $9 million in 2023-24 to Crown-Indigenous Relations and Northern Affairs Canada to support Indigenous governments directly affected by the 2023 wildfires in the Northwest Territories;
• $145.2 million over five years, starting in 2024-25, for Indigenous Services Canada and Crown-Indigenous Relations and Northern Affairs Canada to work with First Nations to develop greater climate resiliency and deploy structural mitigation strategies that protect communities, homes, and essential infrastructure from climate disasters, including $10.4 million for Modern Treaty and Self-Governing First Nations;
• $20.9 million over three years, starting in 2024-25, for Indigenous Services Canada to support the First Nations Fire Protection Strategy, 2023 to 2028 by distributing fire alarms and fire extinguishers to homes and community facilities on-reserve, as well as fire-related education programs; and,
• $800,000 to Natural Resources Canada in 2024-25 to continue to partner with the International Association of Fire Fighters to help build wildfire fighting capacity and enhance training best practices, with a focus on the wildland-urban interface.

These investments build on funding for firefighters and for wildfire detection and mitigation announced in Budget 2022, including:

• $269 million over five years, starting in 2022-23, to Natural Resources Canada as exceptional, time-limited support to help provinces and territories procure firefighting equipment such as vehicles and aircrafts;
• $39.2 million over five years, starting in 2022-23, to Indigenous Services Canada to support the purchase of firefighting equipment by First Nations communities;
• $37.9 million over five years, starting in 2022-23, with $0.6 million ongoing, to Natural Resources Canada to train 1,000 additional firefighters and incorporate Indigenous traditional knowledge in fire management; and
• $169.9 million over 11 years, starting in 2022-23, with $6.9 million in remaining amortization, to the Canadian Space Agency, Natural Resources Canada, and Environment and Climate Change Canada to deliver and operate a new wildfire monitoring satellite system.

These actions will help ensure greater volunteer safety in the line of duty and will help ensure a higher degree of emergency preparedness in their communities.