An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit)

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”.