Volunteer Firefighter and Ground Search and Rescue Worker Tax Credit
The Volunteer Firefighter and Ground Search and Rescue Worker Tax Credit recognizes the costs volunteers incur and the risks of firefighting and search and rescue.
The Volunteer Firefighter and Ground Search and Rescue Worker Tax Credit reduces eligible applicants’ personal income taxes by $500.
If your total personal income taxes are less than the value of the credit, the credit is refundable. Refundable means that if you do not use the entire credit to pay Nova Scotia income taxes, you will receive a cheque for any unused portion (provided you have no other debts owing to the government).
Even if you have no income or taxes payable, it is to your benefit to file a return and claim this credit.
Eligible volunteer firefighters or ground search and rescue workers can claim the tax credit on the NS 479 Form.
Who can use this form
The Fire Chief's Report and the Ground Search and Rescue Report provide confirmation of eligibility status according to the criteria under the legislation and regulations. The reports are used by Canada Revenue Agency to confirm whether an individual has met the criteria and is eligible to receive the credit.
The fire chief or team president needs to complete the form.
To receive the credit for the tax year, you must meet all of the following requirements:
- be a resident of Nova Scotia on 31 December of the tax year
- served as a volunteer firefighter or ground search and rescue worker for at least 6 months of the taxation year
- have not received any payments (salary, wages, compensation or anything in lieu of salary) outside of reasonable reimbursements or allowances for expenses, in respect of firefighting or ground search and rescue services
- be identified as an eligible volunteer firefighter in accordance with the legislation and regulations in a report filed by your fire chief with the Department of Finance and Treasury Board by 31 January the following year and have participated in no less than 20% of each of the following: volunteer fire department’s emergency calls, training sessions and meetings or be identified as an eligible ground search and rescue worker in accordance with the legislation in a report filed by your ground search and rescue president with the Department of Finance and Treasury Board by 31 January the following year
What you need to do
- Complete the form.
- Check the form for details on all required supporting documents.
- Send your completed form and supporting documents by email.
Download form
Alternative format: Ground Search and Rescue Report - Volunteer Ground Search and Rescue Worker Tax Credit (PDF) (195.83 KB)