Income Tax Clinic

Virtually by:

• zoom
• Whatsapp

Serving populations include (but not limited to)

• adults 65 years and older
• housing-insecure individuals
• Indigenous Peoples
• Modest-income individuals
• newcoers
• persons with disabilities
• students

Modest Income

Simple Tax Situation

A tax situation is simple if an individual has no income or if their income comes from these sources:

• employment
• pension
• benefits:
  • Pension plan
  • Old Age Security
  • Disability insurance
  • employment insurace
  • social assistance
• Registered Retirement Savings Plans (RRSPs)
• Scholarships, fellowships, bursaries, or grants
• interest (under $1000)

NOT a Simple Tax Situation

• 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)
• deceased person
• Foreign income **(see Exception 2)

* Exception 1

Individuals who have a T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, that shows self-employed or business in box 048 may be eligible to have their tax return completed through the CVITP if all of the following conditions are met:

• the total income in box 048 is under $1,000
• no expenses are claimed
• the individual is not registered as a GST/HST registrant and is not required to be one

** Exception 2

Individuals who receive U.S. Social Security benefits are eligible to have their tax return completed through the CVITP. Any other type of foreign income (including a foreign pension) would not be considered a simple tax situation.