Helpful links

Canada’s COVID-19 Economic Response Plan

Find information on Employment Insurance or other Recovery benefits such as:

• The Canada Recovery Benefit (CRB)
• The Canada Recovery Sickness Benefit (CRSB)
• The Canada Recovery Caregiving Benefit (CRCB)

Overview of Child and family benefits

Find information on benefits and credits such as:

• The Canada child benefit (CCB), the child disability benefit (CDB) and the related provincial and territorial benefits
• The goods and services tax/harmonized sales tax (GST/HST) credit and the related provincial and territorial credits
• The Canada workers benefit (CWB) and other federal programs
• The child and family benefits calculator and payment dates

CRA contact information: Individuals can contact the CRA for more information on their tax return, to update their personal information or ask other tax-related questions.

EFILE: To find the phone number for your location’s designated EFILE Helpdesk, visit the EFILE helpdesk support page. You can also view your EFILE transmission history by logging into your EFILE account.

EFILE error codes: Chapter 2 of Form RC4018 Electronic Filers Manual includes information to help you correct returns that are not accepted for EFILE due to errors.

Exchange rates: Annual exchange rates can be found on the Bank of Canada website.

UFile: The CRA provides free tax software to CVITP volunteers for the current year and the previous ten years; the software can be downloaded on the UFile CVITP page.

Getting help with UFile: If you have an error message with no suggested fix, try the following links:

• Go to the UFile Forums page to search for posts from previous users who have encountered your error. They may have found solutions.
• Go to the UFile virtual support agent page for help.

Registration links: You must meet certain requirements before participating as a volunteer with the CVITP (Depending on your role, you may have different registration requirements):

• To obtain your RepID, log in to the Represent a Client portal
• To register as a CVITP volunteer, complete the online CVITP registration form found under Register to volunteer
• To apply for an EFILE number, click Apply for EFILE and look under How can I apply? to complete the EFILE Registration Online form
• To renew your EFILE account, click Yearly renewal and look under Yearly renewal, and click log in to access the EFILE log in page
• For information on obtaining a PRC, see Police records check

For more information on the different requirements, please see Register to volunteer.

The T1 Income Tax and Benefit Guide can be accessed by selecting the province of the return that you are preparing.

Tax credits and deductions for persons with disabilities: The disability tax credit, as well as other credits and deductions, is available for persons with disabilities, their supporting family members or caregivers. To be eligible for the disability tax credit, a Form T2201 must be completed by the individual and a medical practitioner, then submitted to the CRA for approval.

Taxpayer Bill of rights: The bill defines the 16 rights you are entitled to when interacting with the CRA. This document is framed by the CRA’s corporate values of professionalism, respect, integrity, and collaboration.

Helpful contacts
Telephone numbers

Dedicated Help line for volunteers This number is for CVITP volunteers only Do not share this number with individuals outside of the CVITP.	1-866-398-3488
EFILE Helpdesk support To retrieve your EFILE number and/or password	To find the phone number for your location's designated EFILE Helpdesk, visit the EFILE Helpdesk support page
CRA’s individual tax enquiries line For questions about income tax topics, including CRA COVID-19 benefits, beyond what is covered by the CVITP	1-800-959-8281 Yukon, Northwest Territories and Nunavut : 1-866-426-1527 Outside Canada/U.S. call collect : 613-940-8495
CRA child and family benefits enquiries For CRA-administered child and family benefit questions beyond what is covered by the CVITP	1-800-387-1193 Yukon, Northwest Territories and Nunavut : 1-866-426-1527
CRA’s form order line (automated service) Individuals may call to order forms, such as: T1 Income tax package T2201, Disability Tax Credit Certificate RC66, Canada Child Benefits Application T777S Statement of Employment Expenses for Working at Home Due to COVID-19	1-855-330-3305
CRA automated line An automated service where individuals can get information by phone, such as: Proof of Income (Option C print-out) Requesting a remittance voucher Eligibility for benefits and credits	1-800-267-6999
Check status of current year tax return and refund amount (automated)	1-800-959-1956
Check tax account balance	1-866-474-8272
Payment arrangements (automated) Individuals can make a payment arrangement for personal income taxes through an automated service	1-866-256-1147
Payment arrangements Individuals can also speak to someone to discuss payment arrangements if they can't pay their income taxes in time	1-888-863-8657
CRA telephone number for Teletypewriter (TTY) Individuals may call this number if they have a hearing or speech impairment and use a TTY.	1-800-665-0354
Service Canada For all questions about the Canada Pension Plan, Old Age Security, and Guaranteed Income Supplement	1-800-277-9914 TTY 1-800-255-4786
Service Canada Employment Insurance For all enquiries related to employment insurance and CERB payments issued by Service Canada	1-800-206-7218 TTY 1-800-529-3742
Service Canada Social insurance number For general information about the Social insurance number (SIN) program	1-866-274-6627 TTY 1-800-926-9105

Provincial and territorial benefits and credits

When preparing an individual’s tax return, it is important to familiarize yourself with both the federal and provincial benefits and credits for which they may be eligible. You can use the following resources on Canada.ca to find more information on the benefits and credits for the province or territory in which the individual lives.

Resources

• Use the Benefit finder to search for benefits in the individual’s province or territory; for more information, call 1‑800‑O‑Canada (1‑800‑622‑6232)
• In addition to federal credits, individuals may also be entitled to provincial and territorial credits; for more information, see Provincial and territorial tax and credits for individuals
• For information on provincial or territorial programs administered by the CRA, see Provincial and territorial programs
• Some provinces offer credits and grants for homeowners; for more information, see Provincial credits and grants you can claim on your tax return

T1 lines comparison tables (before 2019 - since 2019)

The line numbers changed in 2019. The tables below match the old line numbers to the new ones.

The line numbers listed are the most commonly used lines when preparing CVITP returns.

Income

Income – description (see note 1)	Old line number	New line number	Information slip(s) (see note 2)
Employment income	101	10100	T4
Other employment income	104	10400	N/A
Old age security (OAS) pension	113	11300	T4A(OAS)
CPP or QPP benefits	114	11400	T4A(P)
Other pensions and superannuation	115	11500	T4A, T5, T3, T4RIF
Elected split-pension amount	116	11600	N/A
Universal child care benefit (UCCB)	117	11700	RC62
Employment insurance and other benefits	119	11900	T4E
EI maternity and parental benefits and PPIP maternity and paternity benefits	N/A	11905	T4E
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations	120	12000	T5, T3
Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations	180	12010	T5, T3
Interest and other investment income	121	12100	T5, T3
Registered disability savings plan (RDSP) income	125	12500	T4A
Total support payments received	156	12799	N/A
Taxable amount of support payments received	128	12800	N/A
Registered retirement savings plan (RRSP) income	129	12900	T4RSP
Other income	130	13000	See All types of income (see note 1)
Taxable scholarships, fellowships, bursaries, and artists' project grants	130	13010	T4A
Workers' compensation benefits	144	14400	T5007
Social assistance payments	145	14500	T5007
Net federal supplements paid	146	14600	T4A(OAS)
Total income	150	15000	N/A

Deductions

Deductions – description (see note 3)	Old line number	New line number
Pension adjustment	206	20600
Registered pension plan (RPP) deduction	207	20700
RRSP deduction	208	20800
Pooled registered pension plan (PRPP) employer contributions	205	20810
Deduction for elected split-pension amount	210	21000
Annual union, professional, or like dues	212	21200
Universal child care benefit repayment	213	21300
Child care expenses	214	21400
Disability supports deduction	215	21500
Moving expenses	219	21900
Total support payments made	230	21999
Allowable deduction for support payments made	220	22000
Deduction for CPP or QPP contributions on self-employment income and other earnings	222	22200
Deduction for CPP or QPP enhanced contributions on employment income		22215
Other employment expenses	229	22900
Other deductions	232	23200
Federal COVID-19 benefits repayment		23210
Social benefits repayment (including old age security benefits repayment, employment insurance benefits repayment and Canada recovery benefit repayment)	235	23500
Net income	236	23600
Other payments deduction	250	25000
Northern residents deductions	255	25500
Additional deductions	256	25600
Taxable income	260	26000

Non-refundable tax credits

Non-refundable tax credits – description (see note 3)	Old line number	New line number
Basic personal amount	300	30000
Age amount	301	30100
Spouse or common-law partner amount	303	30300
Amount for an eligible dependant	305	30400
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older	304	30425
Canada caregiver amount for other infirm dependants age 18 or older	307	30450
Number of children for whom you are claiming the Canada caregiver amount for infirm children under 18 years of age	352	30499
Canada caregiver amount for infirm children under 18 years of age	367	30500
Base CPP or QPP contributions through employment income	308	30800
Base CPP or QPP contributions on self-employment and other earnings	310	31000
Employment insurance premiums through employment	312	31200
Provincial parental insurance plan (PPIP) premiums paid	375	31205
Canada employment amount	363	31260
Home buyers’ amount	369	31270
Home accessibility expenses	398	31285
Pension income amount	314	31400
Disability amount (for self)	316	31600
Disability amount transferred from a dependant	318	31800
Interest paid on your student loans	319	31900
Your tuition, education, and textbook amounts	323	32300
Tuition amount transferred from a child or grandchild	324	32400
Amounts transferred from your spouse or common-law partner	326	32600
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	330	33099
Allowable amount of medical expenses for other dependants	331	33199
Donations and gifts	349	34900
Total federal non-refundable tax credits	350	35000

Refund or balance owing

Refund or balance owing – description	Old line number	New line number
Federal dividend tax credit	425	40425
Canada workers benefit advance payments received	415	41500
CPP contributions payable on self-employment and other earnings	421	42100
Social benefits repayment	422	42200
Provincial or territorial tax	428	42800
Total payable	435	43500
Total income tax deducted	437	43700
CPP or QPP overpayment	448	44800
Employment insurance overpayment	450	45000
Climate action incentive	449	45110
Refundable medical expense supplement	452	45200
Canada workers benefits (CWB)	453	45300
Canada training credit (CTC)		45350
Provincial or territorial credits	479	47900
Refund	484	48400
Balance owing	485	48500
Volunteer program	487	48700

Note 1: For more information on what to report as income, see All types of income.

Note 2: The information in this column is to help you associate the information slip with the corresponding line number on the Income Tax and Benefit Return. Note that the information provided is based on the most common information slips for the CVITP. It is not an inclusive list of all information slips that may apply to these line numbers.

Note 3: For more information, see Deductions, credits and expenses.

Useful forms

The table below lists the forms most commonly used when preparing returns for the CVITP.

Click on the form number to access the PDF version that you may view and print.

Forms

Form number	Form title
Auto-fill my return script	Authorization request - signature page (script) (see note 1)
5013-SA	Schedule A - Statement of World Income (for non-residents and deemed residents of Canada)
5013-SB	Schedule B - Allowable Amount of Non-Refundable Tax Credits (for non-residents of Canada)
CPT20	Election to Pay Canada Pension Plan Contributions
CPT30	Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
CTB9	Income of Non-Resident Spouse or Common-Law Partner for the Canada child benefit
NR74	Determination of Residency Status (entering Canada)
Pre-filled request	Authorization request - signature page (pre-filled) (see notes 1 and 2)
RC151	GST/HST Credit Application for Individuals Who Become Residents of Canada
RC201	Canada Workers Benefit Advance Payments Application
RC325	Address change request
RC65	Marital Status Change
RC66	Canada Child Benefits Application includes federal, provincial, and territorial programs
RC66SCH	Status in Canada and Income Information for the Canada Child Benefits Application
T1032	Joint Election to Split Pension Income
T1260	Community Volunteer Income Tax Program - Income Tax and Benefit Return Summary (see note 1)
T1261	Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents
T1-ADJ	T1 Adjustment Request
T2091IND	Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust)
T2201	Disability Tax Credit Certificate
T90	Income Exempt From Tax Under the Indian Act
TIS60	Community Volunteer Income Tax Program - Taxpayer Authorization (see note 1)

Note 1: This document is not available on canada.ca.

Note 2: By default, you should use the form generated by the tax software. However, if you are using a hard copy, it is very important to add the expiry date. This is the same expiry date you would see on the electronic version. A friendly reminder that the Authorization request - signature page is not to be sent to the CRA.

For a complete list, see Canada Revenue Agency forms listed by number.

Job aids and factsheets

The table below lists some helpful job aids, factsheets and Q&A’s you can refer to when hosting or volunteering at a free tax clinic.

Click on the document name to access the PDF version that you may view, print or save.

Documents

Name	Description	Type
CVITP quick tips	How to deal with difficult situations and information related to COVID-19 benefits	Job aid / Q&A
Steps to hosting free tax clinics	Steps an organization should take to host free tax clinics	Job aid
Steps to volunteer at a free tax clinic	Steps a volunteer should take to participate at a free tax clinic	Job aid
Steps to preparing income tax returns	Steps a volunteer should take to prepare income tax returns	Job aid
Represent a client	How to navigate in the Represent a client portal	Job aid
Resources	Useful resources for organizations and volunteers	Job aid
CVITP Grant	Information about the CVITP grant and eligibility requirements	Factsheet

Video gallery

The table below lists pre-recorded webinars and walkthroughs.

Click on the document name to access the video.

Documents

Name	Description	Type
Auto-fill my return	Learn how to use Auto-fill my return when preparing tax returns.	Pre-recorded webinar
Preparing income tax returns	Learn the different steps involved with all aspects of completing an income tax return.	Pre-recorded webinar
UFile overview	Learn about the UFile CVITP tax preparation software and its different functionalities.	Walkthrough
Volunteer training site	This video will allow you to familiarize yourself with the volunteer training site.	Walkthrough