CVITP TAX CLINICS - GENERAL INFORMATION
The Community Volunteer Income Tax Program, established in 1971, helps people with modest incomes and simple tax situations file their returns for free.[1] Through the program, community organizations host tax clinics staffed by volunteers. Many clinics offer in-person, drop-off, phone, virtual, or hybrid services to reach and support vulnerable and hard-to-reach Canadians.
The CRA advises that in order to be eligible for the CVITP, individuals must have a modest income and a simple tax situation, which may include:
Modest Income guideline:
As of October 2024, the general guideline for modest income is below, but community organizations can adjust the amounts 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.
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 |
Simple tax situation guideline:
In general, volunteers should not complete returns if the client has:
Self-employment Income:
In its 2024 Annual Report, the Office of the Ombudsperson recommended that the CRA update the CVITP eligibility criteria to allow self-employed individuals with modest incomes and simple expenses to use the free tax clinics. The recommendation was driven in large part by the growth of the gig economy and the fact that such work is often performed by newcomers to Canada.
The CRA accepted the recommendation and plans to revise the eligibility criteria accordingly.
References:
[1] Although the program has been around since the 1970s, it has only been in more recent years that the CRA has provided grants to organizations.