You can claim $3,000 for the volunteer firefighters' amount (VFA) or the search and rescue volunteers' amount (SRVA), but not both, if you meet the following conditions:
- you were a volunteer firefighter or a search and rescue volunteer during the year; and
- you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year.
Insurance cannot be claimed separately unless the taxpayer has a signed T2200 "Conditions of Employment" letter.