POP: Volunteer Firefighter and Volunteer Emergency Medical First Responder Tax Credit
Res #: POP 1-18A
Responses Received: Yes
Departments: Saskatchewan Ministry of Finance
WHEREAS Saskatchewan has approximately 1,750 volunteer firefighters and 1,200 emergency medical first responders that respond to a wide variety of emergencies, such as motor vehicle collisions, fire and medical crises, generally with no financial compensation;
WHEREAS both volunteer firefighter and emergency medical first responders require extensive training, with first responders requiring a Certificate of Registration from the Saskatchewan Ministry of Health to ensure core competencies;
WHEREAS the federal government currently provides volunteer firefighters and search and rescue volunteers a non-refundable income tax credit of $450 (15 per cent of a $3,000 amount);
WHEREAS matching the federal tax credit for volunteer firefighters was promised in the 2016 Saskatchewan Party election campaign;
BE IT RESOLVED that SARM lobby the provincial government to fulfill their election promise and match the federal tax credit for volunteer fire fighters and introduce it for volunteer medical emergency first responders.
Responses From: Saskatchewan Ministry of Finance
October 5, 2022
With respect to SARM’s expiring resolution on the Volunteer Firefighter and Volunteer Medical First Responder Tax Credit, the 2019–20 Budget announced three new non-refundable tax credits in recognition of the valuable contributions to community safety made by Saskatchewan’s volunteer firefighters, search and rescue volunteers, and volunteer emergency medical first responders. These new Saskatchewan tax credits came into effect for the 2020 taxation year.
The Saskatchewan volunteer emergency responder tax credits are based upon the existing federal volunteer tax credits. Individuals who perform at least 200 hours of eligible volunteer services in a year, as certified by the organization managing the volunteer services, are able to claim a $3,000
tax credit amount. Eligible volunteer services include responding to and being on call for search and rescue and other emergency calls, attending required meetings, and participating in required training. The eligibility rules for these Saskatchewan tax credits are the same as for the existing federal tax credits.
As a result, for the 2020 and subsequent taxation years, Saskatchewan volunteers may be eligible to claim both a federal tax credit and one of these Saskatchewan tax credits, provided all other eligibility criteria are met.
The Honourable Donna Harpauer – Deputy Premier and Minister of Finance, Ministry of Finance