How the program works

The table below provides a guideline of 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, based on family size. 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 available resources. Organizations may also set additional criteria for the community they serve.

If an organization modifies the income amounts used for its tax clinics, it must include these details when posting clinic information on Canada.ca.

As a participating CVITP organization, you can offer to file both current‑year and prior‑year tax returns for eligible individuals who have a simple tax situation.

In general, a tax situation is considered simple if an individual has no income or if their income comes from one or more of the following sources:

• 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 $1,200)

Volunteers should not complete returns with any of the following, as they are considered complex tax situations:

• self-employment income or employment expenses ^{Exception 1}
• business income and expenses
• rental income and expenses
• interest income over $1,200
• capital gains or losses
• bankruptcy in the tax year (or the year before, if that return has not yet been filed)
• a deceased individual
• foreign property (Form T1135)
• foreign income^{Exception 2}