ELIGIBILITY CRITERIA

In order to be eligible for the CVITP, individuals must have a modest income and a simple tax situation.

This may include:
- adults 65 years and older (seniors)
- housing-insecure individuals
- Indigenous Peoples
- modest-income individuals (EI, social assistance, pension, low-income)
- newcomers
- persons with disabilities
- students and youth
- single parent

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Modest Income:
The following table provides a guideline to determine 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 in the chart below, based on the size of the family.
Suggested income Levels Family size Total family income (*combined income)
*Note: Westminster SDA Church Free Tax Clinic total family combined income criteria
-1 person $35,000 – $48,000
-2 people $45,000 - $58,000
-3 people $47,500 - $60,500
-4 people $50,000 - $65,000
-5 people $52,500 - $68,500
-More than 5 people $52,500 - $68,500, plus $2,500 for each additional person
Family size includes an individual, or a couple, and their dependants.

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The Westminster SDA Church Free Tax Clinic has adjusted the total combined family income to help each individual and families based on the local economic environment, the different population we serve, and their resources. We keep in mind the Exceptions stated from the Canada Revenue Agency (CRA).

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Simple tax situation:
In general, a tax situation is simple if an individual has no income or if their income comes from these
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 $1,000)

Please note, the Westminster SDA Church Free Tax Clinic does not provide training or support for complex tax situations. Volunteers should not complete returns with the following:
- 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 property (T1135)
- foreign income ** (see Exception 2)

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*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.

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Volunteers will not expected to answer complex tax questions. If a taxpayer needs information that is beyond the volunteer’s expertise, they should go to canada.ca/taxes or call 1-800-959-8281.

Volunteers will only complete tax returns they feel comfortable preparing based on the information the taxpayer gives them.