Your clients in Nova Scotia who volunteer to fight fires or help with search and rescue excursions can get financial help through their income taxes. If they meet the eligibility requirements, they can get an extra $500 refundable tax credit on their return.
To get the credit, your client has to be a resident of Nova Scotia as of the end of the tax year. Along with fighting fires or being on rescue parties, they must not have received salary, wages, or compensation. This does not include any reimbursements for small and reasonable expenses. In addition, your client had to have participated in at least 20% of emergency calls and been a volunteer for at least six months. They also need to attend training and have gone to meetings held by the fire department.
Your client has to be listed on a volunteer firefighter log reported by the fire chief. The chief must include the name and location of the department, eligible volunteers, and some of the volunteer’s personal information. This information is their first and last name, Social Insurance number, length of service, and amount of salary. The fire chief must also confirm the volunteer’s participation in one-fifth of all emergency calls.
Your client gets this credit if they claim it on line 6228 of form NS428 from the Nova Scotia General Income Tax and Benefit Package. The credit is entered on line 479 of the federal income tax return. By meeting all of these requirements and filing the correct forms, you can help your client secure an extra $500 refundable tax credit on their income tax return.