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 $3,000 to $10,000.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Volunteer firefighter tax credit

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying Insertion start $10,000 Insertion end by the appropriate percentage for the taxation year if the individual

Search and rescue volunteer tax credit

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible search and rescue volunteer services in the year, there may be deducted the amount determined by multiplying Insertion start $10,000 Insertion end by the appropriate percentage for the taxation year if the individual