I-3 - Taxation Act

Section 752.0.10.0.7 Disposition versions

2024-05-07

752.0.10.0.7. An individual who provides eligible search and rescue volunteer services in a taxation year may deduct, from the individual’s tax otherwise payable for the year under this Part, an amount equal to the product obtained by multiplying $5,000 by the percentage specified in paragraph a of section 750 that is applicable for the year if

(a)  the individual performs in the year not less than 200 hours of service each of which is an hour of

i.  eligible search and rescue volunteer service for an eligible search and rescue organization, or

ii.  eligible volunteer firefighting service for a fire safety service;

(b)  the individual files with the Minister, at the request of and in the manner determined by the Minister, a written certificate from the team president, or other individual who fulfils a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue volunteer services in the year, attesting to the number of hours of such services performed in the year by the individual for that organization and, if applicable, the certificate referred to in paragraph b of section 752.0.10.0.5 in respect of the eligible volunteer firefighting services performed by the individual in the year; and

(c)  the individual has not deducted an amount under section 752.0.10.0.5 for the year.

2015, c. 24, s. 100; 2024, c. 11, s. 77.

2015-10-26

752.0.10.0.7. An individual who provides eligible search and rescue volunteer services in a taxation year may deduct, from the individual’s tax otherwise payable for the year under this Part, an amount equal to the product obtained by multiplying $3,000 by the percentage specified in paragraph a of section 750 that is applicable for the year if

(a)  the individual performs in the year not less than 200 hours of service each of which is an hour of

i.  eligible search and rescue volunteer service for an eligible search and rescue organization, or

ii.  eligible volunteer firefighting service for a fire safety service;

(b)  the individual files with the Minister, at the request of and in the manner determined by the Minister, a written certificate from the team president, or other individual who fulfils a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue volunteer services in the year, attesting to the number of hours of such services performed in the year by the individual for that organization and, if applicable, the certificate referred to in paragraph b of section 752.0.10.0.5 in respect of the eligible volunteer firefighting services performed by the individual in the year; and

(c)  the individual has not deducted an amount under section 752.0.10.0.5 for the year.

2015, c. 24, s. 100.