The UBC Tax Assistance Clinic for Students prepares income tax returns accordingly to the Canada Revenue Agency’s Community Volunteer Income Tax Program’s eligibility policy. The CVITP assists eligible taxpayers who have low income, and simple, non-complex tax situations.
Eligibility criteria
These suggested maximum income levels should serve as a guideline only.
| Taxpayer status | Family income |
|---|---|
| Single | Up to $25,000 |
| Couple | Up to $35,000 |
| One adult with child | Up to $30,000 |
Eligible taxpayers normally served by the CVITP include:
- Aboriginal peoples;
- Low-income individuals and social assistance recipients;
- Newcomers to Canada;
- Seniors; and
- Students.
Volunteers do not prepare tax returns for complex situations such as:
- Returns for deceased persons;
- Individuals who file for bankruptcy;
- Self-employed individuals;
- Individuals who report capital gains or losses;
- Individuals who report employment expenses, or business or rental income and expenses;
- Exchange Students staying in Canada for less than 1 year; or
- Visiting individuals.
For an up-to-date eligibility policy, visit the Canada Revenue Agency at http://www.cra-arc.gc.ca/tx/ndvdls/vlntr/nd-eng.html
