C-310 – An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit) – changes the Income Tax Act to increase the amount of tax credits volunteer firefighters and search and rescue volunteers get.
C-310 increases the tax credit for these volunteers from $3,000 to $10,000.
C-310 also changes the definition of firefighting volunteers that are eligible for this tax credit. The new definition includes anyone that performs non-emergency duties for the fire department. Under C-310 volunteers are also allowed to be compensated for their work as long as the compensation doesn’t qualify as a living wage. (So people who help keep the fire station running but don’t actually help with firefighting can get the credit, and everyone can get small payments for their help without losing the credit)
Progress
C-310 is currently outside of the Order of Precedence.