Emergency Services Volunteer Income Exemption — Keep the First $1,000 Tax-Free
What Is It?
CRA allows certain emergency services volunteers to exclude up to $1,000 of qualifying nominal pay from income. This can apply to volunteer firefighters, volunteer ambulance technicians, and certain search and rescue or disaster-response volunteers.
What Most People Don’t Know
- The exemption can apply per eligible employer.
- It is reported separately in box 87, not as ordinary employment income.
- You generally cannot double-dip with certain volunteer tax credits for the same work if the rules say one excludes the other.
Frequently Asked Questions
Who can qualify?
A: CRA lists volunteer firefighters, volunteer ambulance technicians, and certain search and rescue or other emergency volunteers.
How much can be tax-exempt?
A: Up to $1,000 of qualifying nominal amounts.