Eligibility

In order to be eligible for the CVITP, individuals must have a modest income and a simple tax situation.

This may include:

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• adults 65 years and older

• housing-insecure individuals

• Indigenous Peoples

• modest-income individuals

• newcomers

• persons with disabilities

• students and youth

Modest Income

The following table provides a guideline to determine what is considered a modest income. In general, a modest income means the total family income is less than or equal to the amount shown in the chart below, based on the size of the family.

Suggested income levels Suggested income levels

Family size             Total family income

   1 person                 $35,000

   2 people                 $45,000

   3 people                 $47,500

   4 people                 $50,000

   5 people                 $52,500

More than 5 people $52,500, plus $2,500 for each additional person

Family size includes an individual, or a couple, and their dependants.

Note

Community organizations can adjust the total family income for their clients based on the local economic environment, the population they serve, and their resources. Organizations may also create additional criteria for the community they serve. If a host organization chooses to modify the family income amounts for their tax clinic, they should include details when posting clinic information on Canada.ca. 

Simple tax situation

In general, a tax situation is simple if an individual has no income or if their income comes from these sources:

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• employment

• pension

• benefits, such as the Canada Pension Plan, Old Age Security, disability insurance, employment insurance, and social assistance

• Registered Retirement Savings Plans (RRSPs)

• scholarships, fellowships, bursaries, or grants

• interest (under $1,000)

The CVITP does not provide training or support for complex tax situations. Volunteers should not complete returns with the following:

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• self-employment income or employment expenses * (see Exception 1)

• business income and expenses

• rental income and expenses

• interest income over $1,000

• capital gains or losses

• bankruptcy in the tax year (or the year before, if that return has not yet been filed)

• deceased person

• foreign property (T1135)

• foreign income ** (see Exception 2)

*Exception 1

Individuals who have a T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, that shows self-employed or business in box 048 may be eligible to have their tax return completed through the CVITP if all of the following conditions are met:

• the total income in box 048 is under $1,000

• no expenses are claimed

• the individual is not registered as a GST/HST registrant and is not required to be one

**Exception 2:

Individuals who receive U.S. Social Security benefits are eligible to have their tax return completed through the CVITP. Any other type of foreign income (including a foreign pension) would not be considered a simple tax situation.

Remember

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• Volunteers are not expected to answer complex tax questions. If a taxpayer needs information that is beyond the volunteer’s expertise, they should go to canada.ca/taxes or call 1-800-959-8281.

• Volunteers should only complete tax returns they feel comfortable preparing based on the information the taxpayer gives them.