new volunteer fireman's credit

If a volunteer fireman is issued a T4 with no Box 87, no CPP, no EI and only 10% income tax withheld; is it safe to assume that the, up to $1000 exemption, has already been removed from the amount in Box 14? New rules indicate that the sum of box 14 and box 87 is to be put into line 101 and then line 362 on S1 imputted with the $3000 credit whereas if there is no box 87, only box 14 is to be added to line 101 leading me to believe the exemption must already have been made?


If there is an amount in box 87 then the credit has already been taken.

Schedule 1: Lines 362 and 395 - Volunteer firefighters' (VFA) and search and rescue volunteers' amount (SRVA)

Entering this Amount
Schedule 1 - Line 362 - Volunteer firefighters' amount

To claim this credit, in Schedule 1 - Line 362, answer "Yes" to "Do you wish to claim this credit?"

Taxpayers who claim an income exemption from a public authority for carrying out volunteer firefighter duties (box 87 on T4 slips) are not eligible for this credit: they must choose either the firefighters' credit or the income exemption. If the taxpayer has an amount in Box 87 and answers "Yes" to Schedule 1 - Line 362, the amount in T4 - Box 87 will be added to the taxpayer's income.

To claim the income exemption instead, answer "No" in Schedule 1 - Line 362.

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