Community Volunteer Income Tax Program

Qualification Details from CRA Website :

Suggested income level

Family size                   Total family income is under…  

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

Simple tax situation:  Volunteers will not complete returns for individuals who:

• are self-employed or have employment expenses *(see exception)
• have business income and expenses
• have rental income and expenses
• have interest income over $1,000
• have capital gains or losses
• filed for bankruptcy in the tax year (or the year before, if that return has not yet been filed)
• are completing a tax return for a deceased person
• have foreign property (T1135)

*Exception: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 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

For more information please contact taxes@discoverychurch.ca