Taxes for active citizens

Why read this?

You have served on a jury, are a volunteer firefighter, or are an emergency services volunteer.

What to do?

1. Report juror’s allowances

• Report income on Line 130 of your income tax return and specify on the line that the income is from a juror’s allowance.

TIP: Some courts may issue you a T4A: Statement of Pension, Retirement Annuity, and Other Income, says Carole Rutwind, of Rutwind Brar LLP in Edmonton. If not, save any receipts or other proof of payment for tax time.

2. Use the Emergency Services Volunteers’ Exemption

If you volunteer as an ambulance technician, firefighter, search and rescuer or other emergency personnel, you are eligible for this credit.

• If you received any payment for these services, the local government will issue a T4: Statement of Remuneration Paid showing the taxable amount of the payment. The first $1,000 is tax exempt, and is shown in Box 87 of the T4.
• To claim the exemption, report the amount in Box 14 of the T4 on Line 101 of the return.

WARNING: If the local paying authority employed you in another capacity (e.g., as a bureaucrat), then the full payment is taxable. Add the amounts in Box 87 and Box 14 and report the total on Line 101.

WARNING: You may claim either this credit or the credit for volunteer firefighters and search and rescue volunteers. You can’t claim both.

3. Claim the volunteer firefighters or search and rescue volunteers credits

If you volunteer as a firefighter or a search and rescuer, you may claim one, but not both, of these amounts, worth $450. To qualify, you must: have been a volunteer firefighter or search and rescue volunteer during the year, and have done at least 200 hours of service.

• Add the amounts shown in Boxes 87 and 14 of your T4 and enter the total on Line 101 of the return.
• Enter $3,000 on either Line 362 of Schedule 1 for the firefighting credit, or on Line 395 for the search and rescue credit.

Sources: Carole Rutwind, CA, Rutwind Brar LLP , Edmonton; CRA; KPMG’s Tax Planning for You and Your Family 2015.