Individuals Assisted

• Indigenous Peoples
• Newcomers and refugees
• Persons with disabilities
• Seniors
• Youth/students
• Homeless and housing insecure individuals
• Individuals with a modest income

 Simple Tax Situations

• If an individual has no income or if their income comes from the following sources:
• employment
• pension
• 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)

Modest Income / Income Levels

A modest income means the total family income is less than the amount shown below, based on the size of the family:

Family size                        Total family income  

1 person                                          $35,000  

2 persons                                        $45,000  

3 persons                                        $47,500  

4 persons                                        $50,000  

5 persons                                        $52,500 

More than 5 persons                   $52,500, plus $2,500 for each additional person

Exception 

Taxpayers who have T4A income that shows as self-employed/business in box 48 may be eligible to have their return completed under the CVITP when the volunteer is comfortable in preparing a return with that T4A income and all the following conditions are met:

• total income in box 48 is under $1,000
• no expenses are claimed
• taxpayer is not registered as a GST/HST registrant
• or required to be a GST/HST registrant