Bill C-204 Volunteer Firefighter Search and Rescue Tax Credit

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C-204 An Act to Amend the Income Tax Act (Volunteer Firefighting and Search and Rescue Volunteer Tax Credit)

Bill Type: Private Member’s Bill

Bill Sponsor: Gord Johns (Courtenay—Alberni)

Status: 1st Reading — June 4, 2025. This bill hasn't passed yet. How would YOU vote?

WHO GAINS POWER

  • No new government powers created by this Bill

WHO LOSES POWER

  • No one loses power under this Bill

WHO GAINS MONEY

  • Volunteer firefighters and search and rescue volunteers — tax credit increases from $6,000 to $10,000
  • Applies to 2026 and subsequent tax years

WHO LOSES MONEY

  • Federal government collects less tax revenue as a result of the expanded credit
  • No cost estimate provided in the Bill

THE CATCH

  • No major warning flags
  • ⚠️ "Nominal remuneration" is not defined with a dollar amount — the Bill states volunteers may receive pay that "does not constitute a liveable wage" but sets no ceiling, leaving interpretation open

[Source: www.ourcommons.ca — Bill C-204, 1st Session, 45th Parliament]