R.S., c. 1 (5th Supp.) Income Tax Act 1 (1) Subsection 118.06(1) of the  Income Tax Act  is replaced by the following: Definition of  eligible volunteer firefighting services 118.06 (1) In this section and section 118.07,  eligible volunteer firefighting services  means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist of being  available or  on call  to perform  firefighting services, emergency  services and non-emergency duties for that fire department as needed. In return for their time, the individual may receive a nominal remuneration that does not constitute a liveable wage . (2) The portion of subsection 118.06(2) of the Act before paragraph (a) is replaced by the following: 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  $10,000  by the appropriate percentage for the taxation year if the individual 2 The portion of subsection 118.07(2) of the Act before paragraph (a) is replaced by the following: 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  $10,000  by the appropriate percentage for the taxation year if the individual Application 3 Sections 1 and 2 apply to the 2022 and subsequent taxation years.