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.

Eligibility criteria

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

Modest Income

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

Simple tax situation

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

🛑 You may NOT be eligible if you have: