Tax Credit for Volunteer Firefighter or Volunteer Search & Rescue

http://www.cra-arc.gc.ca/firefighter-searchandrescue/
Line 362 - Volunteer firefighters' amount and Line 395 - Search and rescue volunteers' amount

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.
The hours volunteered for both search and rescue and firefighter activities can be combined to claim either theVFA or the SRVA. You cannot claim both.