PERSONAL TAX TRAINING

TAX-EXEMPT INCOME FOR EMERGENCY SERVICES VOLUNTEERS

Individuals who provide emergency services as volunteers, such as volunteer firefighters or search and rescue workers, may qualify for a tax exemption (Line 10105) on income earned through these activities. The exemption is intended to support these individuals and acknowledge their contributions to public safety.

Eligibility Criteria

• Income must be received from a government, municipality, or other public authority.
• The volunteer services provided must fall under emergency services, such as firefighting or search and rescue operations.
• The total exemption is capped at $1,000 for eligible individuals.

To claim this exemption, the qualifying income must be reported on your tax return, with the exemption deducted from the total income in the appropriate section.