- Search and Rescue Volunteers' Amount (Line 31240): $6,000 non-refundable credit if you volunteered 200+ qualifying hours — worth $900 federally.
- Combined hours allowed: If you also volunteer as a firefighter, you can combine SAR and firefighting hours toward a single SRVA or VFA claim — but you cannot claim both credits simultaneously.
- Honoraria exemption: The first $1,000 of annual honoraria from volunteer emergency services is tax-free.
- Get it in writing: Obtain a letter from your SAR organization confirming your 200+ hours each tax year.
Who This Guide Is For
This guide applies to volunteer search and rescue workers who:
- Serve with a government-authorized SAR organization as an unpaid volunteer
- Perform ground, marine, or air search and rescue activities
- Have their main income from regular employment (T4) or self-employment
- Receive no more than $1,000 in combined honoraria from all volunteer emergency services
In Ontario, eligible SAR organizations include teams affiliated with the Ontario Search and Rescue Volunteer Association (OSARVA), OPP Ground Search and Rescue (GSAR) teams, Canadian Coast Guard Auxiliary (CCGA) groups, and other government-authorized SAR organizations.
1. The Search and Rescue Volunteers' Amount (Line 31240)
The Search and Rescue Volunteers' Amount (SRVA) is a $6,000 non-refundable federal tax credit that mirrors the Volunteer Firefighters' Amount.
Tax savings breakdown
| Credit Component | Base Amount | Tax Saving |
|---|---|---|
| Federal SRVA (15% × $6,000) | $6,000 | $900 |
| Ontario provincial credit | Ontario does not have a matching VFA/SRVA credit | |
| Total federal saving | — | $900 |
Eligibility requirements
To claim the SRVA for 2025, you must have:
- Performed at least 200 hours of eligible search and rescue volunteer services during the 2025 calendar year
- Served with an eligible SAR organization authorized by a government, province, or municipality
- Received no more than $1,000 in combined honoraria from all volunteer emergency services
What counts as eligible SAR activities?
- Ground SAR: Searching for missing persons in wilderness, urban, or suburban environments; hasty teams and grid searches
- Marine SAR: Vessel-based rescue operations on lakes, rivers, or coastal waters; assisting distressed mariners
- Air SAR: Aerial search missions as an observer, spotter, or crew member in authorized aircraft
- Required training hours: Training your SAR organization requires to qualify for and perform your volunteer duties
- Incident command support, communications, and logistics if these are defined roles within your SAR team
Training hours qualify only if your SAR organization requires that training as a condition of participating in operations. Voluntary additional certifications you pursue independently do not count toward the 200-hour threshold.
2. SRVA and Volunteer Firefighters' Amount: Claim One, Not Both
CRA allows you to combine SAR and firefighting hours toward a single claim — but you can only claim one credit (either SRVA or VFA), not both simultaneously.
| Scenario | What You Can Claim |
|---|---|
| 200+ hrs SAR only | SRVA (Line 31240) — $6,000 credit base, $900 federal saving |
| 200+ hrs firefighting only | VFA (Line 31220) — $6,000 credit base, $900 federal saving |
| Combined SAR + firefighting hours totalling 200+ | Claim SRVA or VFA (choose the one that best fits your primary activity) — combined hours count toward one claim |
| Combined hours below 200 | Neither credit |
3. Honoraria Rules for SAR Volunteers
Honoraria of $1,000 or less
- The first $1,000 of combined annual honoraria from all volunteer emergency services is exempt from income tax
- Do not report it on your T1 return
- You remain fully eligible to claim the SRVA on Line 31240
Honoraria exceeding $1,000
- The amount over $1,000 must be included in income on Line 10400
- You are NOT eligible for the SRVA once total honoraria exceed $1,000
- You may instead deduct actual out-of-pocket expenses directly related to your SAR duties against that income
If you received $600 from your SAR team plus $600 from a fire department, your combined total is $1,200. You must include $200 in income and you are ineligible for both the SRVA and VFA for that year.
4. Eligible SAR Organizations in Ontario
To qualify for the SRVA, your SAR organization must be authorized by a federal, provincial, or municipal government body. In Ontario, eligible organizations include:
- OSARVA member teams: Ontario Search and Rescue Volunteer Association member groups conducting ground and wilderness SAR
- OPP GSAR teams: Ontario Provincial Police Ground Search and Rescue volunteers
- Canadian Coast Guard Auxiliary (CCGA) — Central and Arctic Region: Marine SAR volunteers on Ontario's Great Lakes and waterways
- Municipal emergency management SAR teams: Teams authorized and deployed by municipal emergency management offices
5. How to Claim the Search and Rescue Volunteers' Amount
- Obtain a written confirmation from your SAR team leader or organization coordinator stating your name, the organization's name, that you completed 200+ hours of eligible SAR activities (including required training) in 2025, and the types of activities performed.
- On your T1 return, enter $6,000 on Line 31240 (Search and Rescue Volunteers' Amount).
- Tax software automatically calculates the 15% federal credit ($900).
- Keep your hours confirmation letter on file for at least six years.
6. If Your Honoraria Exceed $1,000: Deducting Actual Expenses
If you received more than $1,000 in combined honoraria and cannot claim the SRVA, you may offset the taxable portion with actual unreimbursed expenses directly related to your SAR duties:
- Personal SAR equipment you purchased and were not reimbursed for (GPS devices, navigation tools, ropes, personal protective gear)
- Required training fees paid out of pocket
- Vehicle expenses for travel to callouts and required training if not reimbursed (keep a mileage log)
- Communications equipment required for operations (radios, if not provided)
Documents to Keep
| Document | Source | Purpose |
|---|---|---|
| Hours confirmation letter | SAR team leader / organization coordinator | Proves 200+ qualifying SAR hours for SRVA claim |
| Honoraria records | SAR organization (T4 or payment statement) | Confirm total ≤ $1,000 for SRVA eligibility |
| Equipment receipts | Your records | If honoraria > $1,000, deduct actual expenses |
| Training cost receipts | Your records | If deducting actual expenses against excess honoraria |
| Mileage logbook | Your records | Vehicle expenses for callouts if unreimbursed |
Common Mistakes SAR Volunteers Make at Tax Time
- Not knowing the SRVA exists: The Search and Rescue Volunteers' Amount (Line 31240) is less well-known than the firefighter credit. Many SAR volunteers file without claiming it.
- Not tracking hours through the year: The 200-hour threshold requires documentation. Log them throughout the year or ask your team leader to maintain records.
- Claiming SRVA when honoraria exceed $1,000: The credit is unavailable if combined volunteer emergency honoraria exceed $1,000.
- Trying to claim both SRVA and VFA: You cannot claim both credits simultaneously. If you perform both SAR and volunteer firefighting, you must choose one credit (Line 31240 or Line 31220). You can combine your SAR and firefighting hours toward a single 200-hour threshold for that one claim.
- Counting voluntary training: Only required training counts toward the 200-hour threshold.
Calculate your 2025 tax savings as a SAR volunteer
Enter your employment income and confirm your volunteer status — see your combined federal and Ontario tax savings instantly.
Frequently Asked Questions
What qualifies as an eligible search and rescue activity for the SRVA?
Eligible activities include ground search and rescue (searching for lost or missing persons on land), marine SAR (vessel-based rescue on water), and air SAR (aerial search as crew). Required training that your organization mandates for operational participation also counts toward the 200-hour minimum. Activities must be performed for an organization authorized by a federal, provincial, or municipal government body.
Can I claim the SRVA if I am also a volunteer firefighter?
You can claim either the SRVA (Line 31240) or the VFA (Line 31220) — not both simultaneously. However, CRA allows you to combine your SAR hours and firefighting hours toward a single claim. If your combined total reaches 200 hours, you may claim one $6,000 credit (your choice of SRVA or VFA). Choose the credit that best describes your primary volunteer activity.
Do training hours count toward the 200-hour threshold for SAR volunteers?
Yes, but only required training. Hours in training sessions that your SAR organization requires for operational participation count toward the 200-hour minimum. Voluntary personal professional development you pursue independently does not. Confirm with your team leader which training sessions are mandatory.
What is the tax value of the Search and Rescue Volunteers Amount?
The SRVA is a $6,000 non-refundable credit worth $900 federally (15% × $6,000). Ontario does not have a matching provincial VFA/SRVA credit — the $900 federal saving is the full benefit for Ontario residents. Non-refundable means the credit reduces your tax owing but cannot generate a refund beyond zero.
What documentation do I need to claim the SRVA?
You need a written letter from your SAR organization's coordinator or team leader confirming you performed at least 200 hours of eligible SAR activities in 2025, specifying the organization's name and the types of activities including required training. Keep this letter, any honoraria records, and equipment or training receipts for at least six years. CRA does not require you to submit these with your return, but will request them if your file is reviewed.