WHEREAS volunteer emergency responders, representing a significant cost savings to government, are essential to providing adequate emergency coverage in smaller communities throughout Canada and it is becoming increasingly difficult to find willing individuals to volunteer their time in critical emergency response areas such as ambulance attending, firefighting, road rescue and search and rescue; AND WHEREAS UBCM, since 1998, has consistently endorsed and lobbied the provincial and federal governments to explore various tax benefits as a mechanism to recognize the contribution of volunteer firefighters; AND WHEREAS a tax exemption for the first 1,000 in honoraria paid to emergency services volunteer for their time is not adequate compensation for the considerable time dedicated to classroomfield training and other preparatory activities as well as to actual emergency response callouts: THEREFORE BE IT RESOLVED that the UBCM once again lobby the provincial and federal governments to amend the Income Tax Act to provide unpaid volunteer emergency responders with a meaningful tax exemption as sign of recognition and appreciation for the voluntary service and government cost savings they provide.
Ministry of Finance The design of the tax system balances fairness, competitiveness, efficiency, administrative simplicity and economic objectives. Since 2001, BC has reduced provincial personal income taxes for most taxpayers by 37 per cent or more. When all taxes are considered, British Columbians generally have one of the lowest tax burdens in the country. The Minister of Finance reviews provincial taxes and considers changes each year in preparation of the provincial budget.
Public Safety Canada I wanted to highlight that as part of the Next Phase of Canadas Economic Action Plan, our government introduced a Volunteer Firefighters Tax Credit for volunteer firefighters who perform at least 200 hours of service for their communities. I have enclosed an excerpt from Budget 2011 providing additional information on this new tax credit. Volunteer Firefighters Tax Credit In recognition of the important role played by volunteer fire fighters in contributing to the security and safety of Canadians, Budget 2011 proposes a Volunteer Firefighters Tax Credit to allow eligible volunteer firefighters to claim a 15-per-cent non-refundable tax credit based on an amount of 3,000. An eligible individual will be a volunteer firefighter who performs at least 200 hours of volunteer firefighting services in a taxation year, for one or more fire departments, that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires. Volunteer service hours performed by a firefighter or a fire department will be ineligible if the firefighter also provides firefighting services, otherwise than as a volunteer, to that fire department. An individual who claims the credit will be required to obtain written certification from the chief, or a delegated official, of the fire department confirming the number of hours of eligible volunteer firefighting services performed. The details of the certification process will be developed by the Canada Revenue Agency CRA. An individual who claims the credit will be ineligible for the existing tax exemption of up to 1,000 for honoraria paid by a government, municipality or public authority in respect of firefighting duties. Governments, municipalities and public authorities who pay firefighters amounts in respect of their services as volunteers will be required to report those amounts to the CRA as part of their annual reporting of remuneration paid. This measure will apply to the 2011 and subsequent taxation years. Web link: http:www.budget.gc.ca2011plananx3a-eng.htmltoc4