- Volunteer Firefighters' Amount (Line 31220): $6,000 non-refundable credit if you volunteered 200+ qualifying hours — worth $900 federally.
- Combined hours allowed: If you also do SAR work, you can combine firefighting and SAR hours toward a single VFA or SRVA claim — but you cannot claim both credits simultaneously.
- Honoraria exemption: The first $1,000 of annual honoraria from volunteer emergency services is tax-free — no need to report it.
- Records required: Get a letter from your fire department confirming your 200+ qualifying hours each year.
Who This Guide Is For
This guide applies to volunteer firefighters who:
- Serve with a municipal, county, or regional fire department as a volunteer (not as a paid career firefighter)
- Are paid by salary or hourly wages in their main career (the credit is applied against their regular T4 income)
- Receive little or no honoraria from the fire department, or receive $1,000 or less annually
Paid, full-time career firefighters do not qualify for the Volunteer Firefighters' Amount (VFA). The VFA is exclusively for volunteers.
1. The Volunteer Firefighters' Amount (Line 31220)
The Volunteer Firefighters' Amount (VFA) is a $6,000 non-refundable federal tax credit. Non-refundable means it reduces tax owing but cannot produce a refund beyond zero.
Tax savings breakdown
| Credit Component | Amount | Tax Saving |
|---|---|---|
| Federal VFA (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 VFA for 2025, you must have:
- Performed at least 200 hours of eligible volunteer firefighting services during the 2025 calendar year
- Served with a fire department of an eligible employer — a municipality, government, or public authority
- Received no more than $1,000 in honoraria from all volunteer emergency services combined
What counts as eligible hours?
- Active firefighting responses (structure fires, vehicle fires, wildland fires)
- Fire prevention activities (inspections, public education) required by the department
- Emergency rescue operations (vehicle extrication, water rescue, confined space)
- Emergency medical first response duties that are part of your firefighting role
- Required training hours — training you must complete to qualify for and perform your volunteer duties
Voluntary professional development or courses you took on your own initiative (not required by your fire department) do not count toward the 200-hour threshold. Only training that your department requires as a condition of serving in your role is eligible.
2. VFA and SAR Volunteers' Amount: Claim One, Not Both
Many volunteer firefighters also participate in search and rescue (SAR) activities. CRA allows you to combine firefighting and SAR hours toward a single claim — but you can only claim one credit (either VFA or SRVA), not both simultaneously.
| Scenario | What You Can Claim |
|---|---|
| 200+ hrs firefighting only | VFA (Line 31220) — $6,000 credit base, $900 federal saving |
| 200+ hrs SAR only | SRVA (Line 31240) — $6,000 credit base, $900 federal saving |
| Combined firefighting + SAR hours totalling 200+ | Claim VFA or SRVA (choose the one that best fits your primary activity) — combined hours count toward one claim |
| Combined hours below 200 | Neither credit |
3. Honoraria — What's Taxable and What's Not
Honoraria of $1,000 or less (most volunteers)
- The first $1,000 of honoraria from volunteer emergency services is exempt from income tax
- Do not report it as income on your T1
- You remain eligible to claim the VFA on Line 31220
Honoraria exceeding $1,000
- The amount over $1,000 must be included in income on Line 10400
- You are NOT eligible for the VFA once your honoraria exceed $1,000
- Instead, you may deduct actual out-of-pocket expenses against the honorarium income
If you received $800 from your fire department and $400 from an SAR organization, your combined total is $1,200 — you must include $200 in income and you are ineligible for the VFA for that year.
4. If Honoraria Exceed $1,000: Deducting Actual Expenses
If your total honoraria exceed $1,000 and you cannot claim the VFA, you may be able to offset the taxable portion with actual out-of-pocket expenses directly related to your volunteer firefighting duties:
- Personal protective equipment you purchased yourself and were not reimbursed for (boots, gloves, flash hood)
- Required training costs you paid out of pocket
- Vehicle expenses for driving to fire calls if the department does not reimburse mileage (keep a logbook)
5. How to Claim the Volunteer Firefighters' Amount
- Obtain a written confirmation from your fire chief or department administrator stating that you completed 200 or more hours of eligible volunteer firefighting services in 2025.
- On your T1 return, enter $6,000 on Line 31220 (Volunteer Firefighters' Amount).
- Your tax software will automatically calculate the 15% federal credit ($900).
- Keep your fire department confirmation letter for at least six years in case CRA requests it.
Documents to Keep
| Document | Source | Purpose |
|---|---|---|
| Hours confirmation letter | Fire chief / department administrator | Proves 200+ qualifying hours for VFA claim |
| Honoraria records or T4 | Fire department | Confirm total honoraria received ($1,000 or less for VFA eligibility) |
| Equipment receipts | Your records | If honoraria exceed $1,000, deduct actual expenses |
| Training cost receipts | Your records | If deducting actual expenses against excess honoraria |
| Mileage logbook | Your records | If claiming vehicle expenses against excess honoraria |
Common Mistakes Volunteer Firefighters Make at Tax Time
- Forgetting to claim the VFA entirely: The Volunteer Firefighters' Amount is not automatic — you must actively claim it on Line 31220. Many eligible volunteers miss it because their tax software doesn't prompt them.
- Not tracking hours carefully: If CRA reviews your return, they will ask for documentation of your 200+ hours. Get a written confirmation from your department every year.
- Claiming VFA when honoraria exceed $1,000: If you received more than $1,000 in combined honoraria from all volunteer emergency services, you cannot claim the VFA.
- Trying to claim both VFA and SRVA: You cannot claim both credits in the same year. If you perform both firefighting and SAR volunteer work, you must choose one credit (VFA or SRVA). You can combine your firefighting and SAR hours toward a single 200-hour threshold for that one claim.
- Reporting exempt honoraria as income: If your total honoraria were $1,000 or less, do not include them in income — they are exempt.
Calculate your 2025 tax savings as a volunteer firefighter
Enter your employment income and confirm your volunteer status — see your combined federal and Ontario tax savings instantly.
Frequently Asked Questions
How many hours do I need to volunteer to qualify for the Volunteer Firefighters Amount?
You must have performed at least 200 hours of eligible volunteer firefighting services during the 2025 calendar year. Eligible hours include fire suppression, fire prevention, emergency rescue, first responder duties related to firefighting, and required training hours that are a condition of your volunteer role. Voluntary personal development hours that your department did not require do not count.
Can I claim both the Volunteer Firefighters Amount and the Search and Rescue Volunteers Amount?
No — CRA allows you to claim either the VFA (Line 31220) or the SRVA (Line 31240), but not both simultaneously. However, you can combine hours from firefighting and SAR activities toward a single claim. If your combined firefighting and SAR volunteer hours total 200 or more, you can use those combined hours to qualify for one $6,000 credit (your choice of VFA or SRVA). Choose the credit that best describes your primary volunteer activity.
Are honoraria paid to volunteer firefighters taxable?
The first $1,000 of combined annual honoraria from all volunteer emergency services is tax-exempt — do not report it as income. If your total honoraria across all volunteer roles exceeded $1,000, include the excess on Line 10400 and you lose eligibility for the VFA that year. You may then deduct actual out-of-pocket expenses against the excess honorarium income instead.
Can volunteer firefighters deduct equipment they purchase themselves?
If your honoraria are $1,000 or less (and you claim the VFA), no additional equipment deductions apply. If your honoraria exceed $1,000 (making the VFA unavailable), you can deduct actual unreimbursed expenses — personal protective gear, required training costs, vehicle use for fire calls — against the taxable honorarium income.
What records should volunteer firefighters keep for their taxes?
Keep a written letter from your fire chief or department administrator confirming you completed 200 or more qualifying hours in 2025, the type of services performed, and the department's name. Also keep records of any honoraria received, receipts for personal equipment or training you paid out of pocket, and a mileage log if you drove to fire calls without reimbursement. Retain these records for at least six years.