M-108 Volunteer firefighting and search and rescue volunteer tax credit

That:

(a) the House recognize that,

(i) the climate crisis has exacerbated wildfire risk and intensity,

(ii) volunteer firefighters account for 71% of Canada's total firefighting essential first responders,

(iii) given the climate crisis, communities will rely more on volunteer firefighters and search and rescue participants,

(iv) community service with positive social utility above and beyond the call of duty should be rewarded, especially in proportion to the length of a person’s service,

(v) retired volunteer firefighters and search and rescue participants who rely on the Canada Pension Plan and Old Age Security and who are on fixed incomes may have costly ailments owing to past exposure to hazardous substances in the line of duty; and

(b) in the opinion of the House, the government should implement the provisions of Bill C-310, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit), including by,

(i) amending the Income Tax Act to increase the base level of income eligible for tax exemption from $3,000 to $10,000 for volunteer firefighters and search and rescue participants who have served in either or both capacity for 20 years or longer and may spend any length of time at the position, not needing to be active for 200 hours in the year, before becoming eligible for this exemption,

(ii) guaranteeing that all persons eligible to receive this exemption do so until they pass on, on the conditions that combined time spent in an operational role during the eligible persons’ period of service must have been equal to or greater than 10 years, and eligible persons may count any length of time spent in administrative or supporting roles towards their 20 years of service provided they meet the conditions mentioned in this motion.