Emergency services volunteers

Tax Time with Lana Laskovic of Armour Mountain Office Services

In 2014, you may have received a payment from a government, a municipality, or another public authority for your work as a volunteer ambulance technician, a firefighter, or a search, rescue, or other type of emergency worker.

The T4 Slips issued by this authority will generally show only the taxable part of the payment, which is the part that is more than $1,000.

The exempt part of a payment is shown on your T4 slips.

As an emergency services volunteer, you may qualify for the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA).

If you are eligible for the $1,000 exemption and either the VFA or the SRVA, you must choose which one you would like to claim. You cannot claim both.

If you choose to claim the exemption, report only the amounts shown on your T4 slips.

If the authority employed you (other than as a volunteer) for the same or similar duties or if you choose to claim the VFA or the SRVA, the full payment is taxable.

If you have any questions with regards to the Emergency Services Volunteers please contact us at:  Armour Mountain Office Services, #1 – 4353 Connor Road, Barriere, B.C., V0E 1E0.  Or call 250-672-9994, or email: ambats@live.ca