Line 31220 – Volunteer firefighters' amount, and Line 31240 – Search and rescue volunteers' amount
You can claim $3,000 for the volunteer firefighters' amount (VFA) or search and rescue volunteers' amount (SRVA), but not both, if you meet all of the following conditions:
You were a volunteer firefighter or a search and rescue volunteer during the year.
You completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year.