Bill C-204 proposes to amend the Income Tax Act to introduce a specific tax credit for volunteer firefighters and search and rescue volunteers. The aim is to provide financial relief to these volunteers who play a crucial role in community protection.

The main provisions include the establishment of a non-refundable tax credit available to individuals who dedicate a certain number of hours annually to firefighting or search and rescue activities. This tax credit is intended to offset some of the personal expenses incurred by these volunteers.

The Income Tax Act would be amended to include these new tax provisions, thereby providing direct financial support to eligible volunteers.

The individuals affected by this bill are primarily volunteer firefighters and search and rescue volunteers across Canada. These often unpaid individuals make significant contributions to public and community safety.