Tax clinic basics
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Tax clinic basics
On this page
- Plan your free tax clinic
- Keep information secure and confidential
- Recruit volunteers
- Support volunteers
Plan your free tax clinic
Most free tax clinics are held in March and April, but you can host a clinic any time of year. UFile, the software CVITP volunteers use to do taxes, is usually available in late January. Most people get the information slips they need to do their taxes by the end of February.
The timeline below is meant to help you run your free tax clinic. It lists some of the common tasks, peak periods, and important information to help you.
Please note the list below can be adjusted to the requirements and the timelines of your organization. For additional information and a full list of requirements go to reference material for community organizations.
Note: all resource documents provided are exclusive to CVITP organizations and volunteers and are not to be shared outside of the CVITP.
Hosting a free tax clinic – timeline
Choosing the right clinic
There are several types of free tax clinics. Choose what is right for you based on the needs of your community and your resources. Some organizations choose one method, while others offer a combination of virtual, walk-in, drop-off, or appointment clinics. Here are a few things to consider when choosing the right clinic for you:
- how will you offer your CVITP tax clinic – in person or virtually by video conference/telephone?
- how many people in your community might need help to do their taxes?
- how many volunteers can you recruit, and when will they be available?
- what is the size, location, and availability of the facility where you will host?
- do you have computers, printers, USB keys, and Internet access?
- are you preparing tax returns for previous years?
Types of tax clinics
In a free virtual tax clinic, tax returns are completed without physical contact by videoconference or by phone. These clinics can be for people within your province/territory or those from underserved northern communities.
- Virtual: a tax clinic that serves eligible individuals within your organization’s province/territory. The volunteer and taxpayer are located in the same province/territory.
- Virtual – Northern communities: a tax clinic that serves eligible individuals in prescribed zones. Volunteers can serve these individuals from across Canada. The volunteer and taxpayer do not need to be located in the same province/territory.
If your community organization is planning to host a virtual tax clinic, refer to:
Resources for organizations:
Virtual clinic flow charts
Resources for volunteers:
Guidelines for volunteers
All volunteers should be familiar with the guidelines for volunteers listed above before preparing an individual’s tax return.
Note: volunteer resources are also available on the CVITP learning guide.
At a walk-in tax clinic, tax returns are done during set hours on a first-come, first-served basis. No appointments are required.
When hosting walk-in tax clinics, remember to:
- ensure you have enough volunteers and computers to accommodate the number of individuals you expect to attend
- assign separate work areas to ensure privacy and confidentiality
- establish a comfortable waiting area
- assign a greeter to screen individuals to ensure they meet CVITP eligibility criteria and have all their documents
Some CVITP tax clinics require an appointment to offer services. Tax returns can be done in person or virtually.
- In-person: taxes are done on site
- Virtual: taxes are done by videoconference or by phone.
These clinics allow you to plan the number of people you can serve based on available resources.
When hosting by-appointment tax clinics, remember to:
- screen individuals when they first arrive or at the beginning of their appointment
- schedule appointments according to your volunteers' availability and level of experience (an experienced volunteer takes an average of 30 minutes to complete a tax return)
Important note
If you are hosting a virtual tax clinic, please refer to the Guidelines for volunteers and the Q&A for organizations. Guidance is also available on hosting clinics by video conference and telephone.
At a drop-off and pick-up tax clinic, individuals can drop off their income tax documents during set hours. A volunteer completes the return at their convenience. The individuals is notified when their tax return is done, and they can pick up their documents.
These clinics require less space and offer more flexibility than others.
When hosting drop-off tax clinics, remember to:
- have a volunteer collect documents and personal information during hours of operation
- assign a volunteer to complete the tax return at their convenience, on-site or at home
- set reasonable timeframes for volunteers to complete tax returns
- track documents, personal information and tax returns coming in and out
- ensure each individual's information is stored separately in folders or envelopes and kept in a secure location
- ensure each individual provides proof of identity when picking up their documents and tax return(s)
Important note
Please refer volunteers to CVITP modified drop-off clinics for additional guidance.
Keep information secure and confidential
Ask for identification
All individuals must provide proof of identity before a volunteer can complete their return. Proof of identity should:
- be valid
- be government-issued
- include a photo
Examples of valid identification include:
- provincial or territorial (or equivalent abroad) driver’s license or photo identification
- health card
- Canadian or foreign passport
- Certificate of Indian Status
- military or other government employee identification card
Important note
For approved ways to confirm an individual’s identity, please refer to the guidelines for volunteers.
Have taxpayers fill out form TIS60
Form TIS60, Taxpayer Authorization must be signed for each CVITP return being prepared. This form authorizes the volunteer to prepare and electronically file the tax return, and is used to declare that the information on the return is correct. This form is needed for returns both filed on paper and electronically.
Before preparing a CVITP return:
- Part A must always be completed, and the individual must sign Part B.
Before you EFILE:
- the individual must always sign Part D
- the volunteer must always complete Part C, Part E, and Part F
- each individual must keep the completed and signed form with their records. The volunteer does not keep a copy or send one to their CRA coordinator
Important note
If you offer virtual tax clinics, the individual will not be physically present to sign the form. For alternative options, please see the guidelines for volunteers.
Follow confidentiality and security procedures
To get their taxes done, individuals will have to provide their name, address, social insurance number, and bank account information. All of this information is a prime target for identity theft.
Therefore, organizations and volunteers must keep all forms of physical and electronic data confidential and protect it from unauthorized individuals and misuse at all times.
Make sure to have procedures in place so that volunteers can follow these security measures:
- handle taxpayer information securely and store it in a locked drawer or cabinet
- return all personal documents to the taxpayer, including the TIS60
- do not fill out the Authorization request – signature page when using the UFile CVITP software unless using the Auto-fill my return for the CVITP service
- do not use or divulge taxpayer information for any purpose other than to complete their return
- if you use a shared printer, do not leave tax returns or documents with personal information on the printer and make sure the printer memory is cleared regularly
- give paper returns to the individual and tell them to mail it to the CRA
Remember that guidelines on confidentiality and security procedures are also outlined in the volunteer training.
Recruit volunteers
- Look for volunteers within your organization and from your contacts
- Advertise using the promotional material available from your CRA coordinator
- Ask your CRA coordinator to connect you with other organizations to help recruit or share volunteers
Volunteer roles
Volunteers can have a number of roles. For more information, go to before you register - important information (volunteer roles section).
Support volunteers
Have volunteers register
All volunteers must fill out the online registration form to volunteer at a free tax clinic. Although the CVITP volunteer registration is available year-round, we recommend that volunteers register or renew their registration starting the fourth week of October to be ready for the upcoming tax filing season.
Registering early for the CVITP and for EFILE (if applicable) will help volunteers get approved and accredited in time for tax filing season. It will also help ensure they receive important information about CVITP training sessions and EFILE news. Contact your CRA coordinator if volunteers have difficulty accessing the online registration.
Verify that your volunteers meet the security requirements
Volunteers must meet the security requirements of their role before they can participate in the CVITP.
Note: every volunteer filing tax returns electronically is required to get their own EFILE number.
Volunteers who register for an EFILE account or renew their existing account will be screened for suitability and notified by email or mail when they are approved to use EFILE.
Volunteers should visit EFILE for electronic filers as soon as possible, as applications can take up to 30 business days to process. If you need help verifying that a volunteer is approved to use EFILE, you can contact your CRA coordinator.
To use Auto-fill my return, volunteers must be authorized by the taxpayer to act as their representative for income tax matters, allowing them increased access to the taxpayer’s information. As a result, all volunteers who wish to use this service with the CVITP will be asked to provide their organization with a valid police records check.
Important note
Please remember police records checks need to be renewed every three years. Ask your volunteers to ensure their police record checks are still valid.
Share your CVITP Organization Identification Number (COIN)
Organizations are responsible for sharing their CVITP Organization Identification Number (COIN) with their volunteers and for ensuring it is entered into the appropriate field of the CVITP-provided tax preparation software.
All approved organizations will be assigned a COIN that will be included in their approval letters. The COIN is a unique and permanent identifier that will be entered into the CVITP software and used for statistical and reporting purposes and to verify tax clinic output reported on an organization’s CVITP Grant application. For more information, please visit grant for hosting free tax clinics.
Show appreciation
At the end of the tax season, CRA coordinators will send out certificates of appreciation to organizations and volunteers to show our gratitude for their participation in the program. You may thank your volunteers in whatever way is meaningful to your organization.
Page details
- Date modified:
- 2022-10-14