People helping People
Free tax clinic from CVITP
The Community Volunteer Income Tax Program (CVITP) has existed since 1971 and is a longstanding partnership between the Canada Revenue Agency (CRA) and community organizations and their volunteers.
In the province of Québec, the program has operated since 1988 and is referred to as the Income Tax Assistance – Volunteer Program (ITAVP). It is administered jointly by the CRA and Revenu Québec.
In order to be eligible for the CVITP, individuals must have a modest income and a simple tax situation. This may include:
adults 65 years and older
persons with disabilities
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.
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.
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:
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)
🛑 You may NOT be eligible if you have:
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)
foreign property (T1135)
foreign income ** (see Exception 2)