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Tax

Preparation

Assistance

Program

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Program Overview

The Tax Preparation Assistance (TPA) Program aims to help complete tax returns

for eligible individuals with a modest income free of charge.

We invite our members to pay forward your expertise. Help thousands in need.

As a CPA, you can help make the difference in the lives of those in need through

our Tax Preparation Assistance (TPA) Program. Our flagship volunteer initiative

brings together CPAs from across the province to prepare tax returns for eligible

individuals with modest incomes, free of charge. Thanks to volunteers like you,

tens of thousands of individuals and families in need gain access to the

invaluable tax refunds and credits that are only available by filing an income tax

return.

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How does the Community Volunteer Income Tax Program help Canadians?

CPA Ontario has unified its program with the CRA's Community Volunteer

Income Tax Program (CVITP).

When you register to volunteer, you’re encouraged to indicate that you’d like to

be connected with your local CPA Ontario Association. In doing so, you’ll be

connected to a coordinator from your local Association for placement in a clinic

run by CPA Ontario as part of the CVITP.

If those clinics do not suit your schedule, you can also volunteer with the CVITP

and your coordinator will connect you to a placement that fits your availability.

Join your fellow CPAs. Use your expertise.

Help thousands in need.

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Who is eligible for this service?

When you volunteer, you’ll be helping people complete their tax returns. Eligible

individuals can include:

▪ Modest income and simple tax situation

▪ Unable to complete returns by themselves

▪ May include:

• Indigenous peoples

• Social Assistance recipients

• Newcomers to Canada

• Persons with disabilities

• Seniors

• Students

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Suggested Income Thresholds**

Family Size Total Family Income

1 person $30,000

2 persons $40,000

3 persons $42,500

4 persons $45,000

5 persons $47,500

**Income thresholds may change, please refer to

CRA website for most recent income thresholds

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Returns not prepared by the program

▪ Self-employed or have employment expenses

▪ Rental income

▪ Interest income over $1,000

▪ Capital gains or losses

▪ File for bankruptcy

▪ Deceased persons

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Volunteers

▪ Volunteers may complete different tasks as part of the program:

▪ Preparing tax returns for eligible individuals

▪ Coordinating local tax clinics

▪ Directing tax clinic traffic

▪ Completing other duties at the tax clinic

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Volunteer Expectations

▪ Volunteers must:

▪ Respect the Canadian Human Rights Act and the Canadian Charter of Rights and

Freedoms

▪ Ensure protection of privacy

▪ Provide their services free of charge

▪ Follow the criteria for eligible individuals

▪ Adhere to the policies and procedures of the CVITP

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What is the CRA’s commitment & contribution?

The CRA (Canadian Revenue Agency) will provide the following:

▪ Coordinators

▪ Training

▪ Tax preparation software

▪ CVITP dedicated help line

▪ Promotional materials

▪ Computer donation program

▪ Tax preparation clinics listing

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Fees for the CVITP

▪ CVITP is offered FREE of charge

▪ Organization and volunteers must decline any offers of monetary reward

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Volunteer Registration

▪ All volunteers must register online by using the volunteer registration form

Canada.ca/taxes-volunteer

▪ Volunteers who do not have online access should contact their CRA

coordinator

**Please note that members must register to both volunteer AND sign-up for

EFILE

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EFILE Certification

▪ All volunteers who want to file electronically MUST become individual

EFILERS

▪ To become a volunteer EFILER, you must:

▪ Fill out the EFILE registration/renewal online application

▪ Be an approved CVITP volunteer

▪ Pass EFILE suitability screening

▪ Benefits of EFILE:

▪ Easy to use

▪ Secure & accurate

▪ Saves on printing

▪ Fast refunds

For more information, go to Canada.ca/efile

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Taxpayer Identification

▪ Proof of identity should:

▪ Be valid (not expired)

▪ Be government issued

▪ Include a photo

▪ Examples of identification include:

▪ Provincial/Territorial Driver’s Licence (or equivalent from abroad)

▪ Canadian or foreign passport

▪ Certificate of Indian Status

▪ Military or other government employee ID card

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TIS60, Taxpayer Authorization

>>>Screenshot needed of CRA form

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TIS60, Taxpayer Authorization

>>>Screenshot needed of CRA form

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Safeguarding of personal information

▪ Provide reasonable protection of taxpayer information, which includes:

▪ Keep information confidential

▪ Protect physical and electronic data

▪ Return all information to the taxpayer

▪ Report lost or stolen taxpayer information

▪ Volunteers should not consent to be the taxpayer’s authorized

representative:

▪ Except for those participating in the Auto-fill my return pilot

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Electronic Tax File

▪ Use encryption

▪ Save to USB flash drive

▪ Format USB flash drive to erase all data

▪ Never save to a computer’s hard drive

▪ Transmit to the CRA within 48 hours

▪ Verify transmission is successful

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Resources

▪ Reference material for CVITP volunteers

Canada.ca/cvitp-info-volunteer

▪ CVITP dedicated help line: 1-866-398-3488

▪ Individual income tax enquiries line: 1-800-959-8281

▪ CRA coordinator is there for questions

▪ Or contact CPA Ontario:

membernetwork@cpaontario.ca

TPA Website