Income Tax Act

Marginal note:Definitions

• 118.07 (1) The following definitions apply in this section and section 118.06.

  eligible search and rescue organization

  eligible search and rescue organization means a search and rescue organization

  • (a) that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or

  • (b) whose status as a search and rescue organization is recognized by a provincial, municipal or public authority. (organisme admissible de recherche et sauvetage)

  eligible search and rescue volunteer services

  eligible search and rescue volunteer services means services, other than eligible volunteer firefighting services, provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services, but does not include services provided to an organization if the individual provides search and rescue services to the organization otherwise than as a volunteer. (services admissibles de volontaire en recherche et sauvetage)

• Marginal note:Search and rescue volunteer tax credit

  (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible search and rescue volunteer services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual

  • (a) 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 services for a fire department;

  • (b) provides the certificates referred to in subsections (3) and 118.06(3) as and when requested by the Minister; and

  • (c) has not deducted an amount under section 118.06 for the year.

• Marginal note:Certificate

  (3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to 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 for the year, attesting to the number of hours of eligible search and rescue volunteer services performed in the year by the individual for the particular organization.