This enactment amends subsections 118.06(2) and 118.07(2) of the Income Tax Act in order to increase the amount of the tax credits for volunteer firefighting and search and rescue volunteer services from $6,000 to $10,000. The enactment also modifies the definition of “eligible volunteer firefighting services”.
House First Reading
| Part | Type | Title | Instrument / Sponsor |
|---|---|---|---|
| II | Regulation | Income Tax Regulations (2023–2024 Livestock Deferral) — Regulations Amending the | SOR/2025-194 |
| II | Regulation |
Amends: Income Tax Act↗
Other bills touching same statute
S-6 — Federal Law–Civil Law Harmonization Act, No. 4S-207 — An Act to amend the Criminal Records Act, to make consequ…S-217 — Fairness for All Canadian Taxpayers Act (measuring the ta…S-238 — Enacting Climate Commitments ActC-4 — Making Life More Affordable for Canadians ActC-15 — Budget 2025 Implementation Act, No. 1C-16 — Protecting Victims ActC-19 — Canada Groceries and Essentials Benefit ActC-211 — An Act to amend the Income Tax Act and the Canada Pension…C-217 — Post-Secondary Education Financial Assistance for Persons…C-230 — An Act to amend the Financial Administration Act and to m…C-256 — An Act to amend certain Acts in relation to survivor pens…C-269 — An Act to amend the Income Tax Act (heat recovery tax cre…C-30 — Spring Economic Update 2026 Implementation ActC-31 — Budget 2025 Implementation Act, No. 2C-2 — An Act to provide further support in response to COVID-19C-8 — Economic and Fiscal Update Implementation Act, 2021C-12 — An Act to amend the Old Age Security Act (Guaranteed Inco…C-18 — Online News ActC-19 — Budget Implementation Act, 2022, No. 1| SOR/2025-193 |
| II | Regulation | Income Tax Regulations (Northern Residents Deductions) — Regulations Amending the | SOR/2025-97 |
| II | Regulation | Income Tax Regulations (Prescribed Arrangement — Air Canada) — Regulations Amending the | SOR/2025-75 |
| II | Regulation | Income Tax Regulations (Technical Amendments) — Regulations Amending the | SOR/2024-231 |
| II | Regulation | Income Tax Regulations (2018 to 2022 Livestock Deferral) — Regulations Amending the | SOR/2024-10 |
| II | Regulation | Income Tax Regulations (Battery Assembly and Manufacturing Production Support) — Regulations Amending the | SOR/2024-9 |
| II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2018–2023) — Regulations Amending the | SOR/2023-246 |
| II | Regulation | Income Tax Regulations (COVID-19 — Twenty-sixth Qualifying Period) — Regulations Amending the | SOR/2022-68 |
| II | Regulation | Income Tax Regulations (Enhanced CPP Contributions) — Regulations Amending the | SOR/2022-42 |
| II | Regulation | Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) — Regulations Amending the | SOR/2022-11 |
| II | Regulation | Income Tax Regulations (COVID-19 — Twenty-Second Qualifying Period) — Regulations Amending the | SOR/2021-240 |
| II | Regulation | Income Tax Regulations (COVID-19 — Prior Reference Periods for Wage Subsidy, Rent Subsidy and Hiring Program and Subsidies Extension) — Regulations Amending the | SOR/2021-206 |
| II | Regulation | Income Tax Regulations (COVID-19 – Relief for Deferred Salary Leave Plans and Pension Plans) — Regulations Amending the | SOR/2021-127 |
| II | Regulation | Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) — Regulations Amending the | SOR/2021-82 |
| II | Regulation | Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) — Regulations Amending the | SOR/2021-82 |
| II | Regulation | Income Tax Regulations (COVID-19 — Wage and Rent Subsidies Periods 14 to 16) — Regulations Amending the | SOR/2021-56 |
| II | Regulation | Income Tax Regulations (COVID-19 — Wage and Rent Subsidies) — Regulations Amending the | SOR/2020-284 |
| II | Regulation | Income Tax Regulations, No. 3 (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the | SOR/2020-243 |
| II | Regulation | Income Tax Regulations, No. 2 (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the | SOR/2020-227 |
| II | Regulation | Income Tax Regulations (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the | SOR/2020-207 |
| II | Regulation | Income Tax Regulations (COVID-19 — June 7 to July 4, 2020 Qualifying Period) — Regulations Amending the | SOR/2020-160 |
| II | Regulation | Income Tax Regulations (COVID-19 — Deemed Remittance) — Regulations Amending the | SOR/2020-106 |
| II | Regulation | Income Tax Regulations (COVID-19 — Eligible Entities) — Regulations Amending the | SOR/2020-107 |
| II | Regulation | Income Tax Regulations (2017 Livestock Deferral) — Regulations Amending | SOR/2019-247 |
| II | Regulation | Income Tax Regulations (Federal Crown Corporations) — Regulations Amending | SOR/2018-160 |
| II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2017) — Regulations Amending | SOR/2018-56 |
| II | Regulation | Income Tax Regulations (2014, 2015 and 2016 Livestock Deferrals) — Regulations Amending | SOR/2018-12 |
| II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2016) — Regulations Amending | SOR/2016-296 |
| II | Regulation | Income Tax Regulations (Canadian Oil and Gas Exploration Expense) — Regulations Amending | SOR/2016-276 |
| II | Regulation | Income Tax Regulations (Film and Video Productions, 2016) — Regulations Amending | SOR/2016-262 |
| II | Regulation | Income Tax Regulations (Withholding of Income Tax on Payments from Registered Disability Savings Plans) — Regulations Amending | SOR/2016-30 |
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.