The Community Volunteer Income Tax Program (CVITP) is a collaborative partnership between the Canada Revenue Agency (CRA), and L.I.P.I. – Low Income People Involvement, and our volunteers.
Our tax clinic volunteers complete tax and benefit returns for eligible individuals to ensure they receive, or continue to receive, the benefit payments to which they are entitled.
Do you qualify?
In order to be eligible for the CVITP, individuals must have a modest income and a simple tax situation.
Simple tax situation
In general, a tax situation is simple if an individual has no income or if their income comes from these sources:
- benefits, such as Canada Pension Plan, Old Age Security, disability insurance, employment insurance, and social assistance
- Registered Retirement Savings Plans (RRSPs)
- support payments
- scholarships, fellowships, bursaries, or grants
- interest (under $1,000)
Your tax situation is not simple if any of the following apply:
- self-employment income or employment expenses (see exception below)
- business or rental income and expenses
- interest income over $1,000
- capital gains or losses
- foreign property (T1135)
- bankrupt individuals in the year of bankruptcy (or the year prior, if that return has not been filed)
- deceased individuals
Use the suggested income levels shown in the following table as a guideline to determine if an individual is eligible for the CVITP. In general, a modest income means the total family income is less than the amount shown in the chart below, based on the size of the family.
|Family size||Total family income|
|More than 5 persons||$52,500, plus $2,500 for each additional person|