AB-213: Bill 213: Alberta Personal Income Tax (Emergency Services Volunteer Tax Credits) Amendment Act, 2026

This bill primarily affects individual volunteers rather than businesses — specifically Albertans who donate their time as volunteer firefighters with local fire departments or as search and rescue volunteers with recognized organizations like the Search and Rescue Volunteer Association of Canada. These are typically people who hold regular day jobs but spend significant personal time responding to emergencies, attending training sessions, and being on call for their communities. The credit does not apply to paid firefighters or paid search and rescue personnel, so it is squarely aimed at unpaid community volunteers. Fire departments and search and rescue organizations will need to be prepared to issue written certificates confirming volunteer hours if the provincial tax authority requests them, adding a minor administrative step for team leaders and fire chiefs.