1(1)Subsection 118.06(1) of the Income Tax Act is replaced by the following:

Definition of eligible volunteer firefighting services118.06(1)In this section and section 118.07, eligible volunteer firefighting services means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist of being available or on call to perform firefighting services, emergency services and non-emergency duties for that fire department as needed. In return for their time, the individual may receive a nominal remuneration that does not constitute a liveable wage.

(2)The portion of subsection 118.06(2) of the Act before paragraph (a) is replaced by the following:Volunteer firefighter tax credit(2)For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying $10,000 by the appropriate percentage for the taxation year if the individual

2The portion of subsection 118.07(2) of the Act before paragraph (a) is replaced by the following: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 $10,000 by the appropriate percentage for the taxation year if the individual