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Evaluation – Community Volunteer Income Tax Program Grant

Final Report
Audit, Evaluation, and Risk Branch
March 23, 2026

Executive summary

This evaluation was conducted in alignment with the Canada Revenue Agency’s (CRA) Evaluation Policy, the Treasury Board’s Policy and Directive on Results, and the Financial Administration Act, which requires grant programs to be periodically evaluated.

The purpose of this evaluation was to provide the Commissioner, CRA management, and the Board of Management with an assessment of the performance and delivery of the Community Volunteer Income Tax Program (CVITP) Grant pilot program and the extent to which it is effectively reaching vulnerable populations to enhance tax benefit and credit uptake. The evaluation covered the period from January 2018 to December 2024.

The CVITP is a longstanding partnership between the CRA and community organizations and their volunteers. It was created in 1971 to provide support to community organizations that help individuals prepare their income tax and benefit returns. Through the CVITP, the CRA provides organizations with training for volunteers, free tax preparation software, a dedicated help line, and promotional materials.

The CVITP Grant pilot program was introduced by the CRA in February 2021 as a three-year pilot program to:

While the grant was initially planned for three years, it was extended for an additional two years in 2024 and 2025.

The evaluation team concluded that, while the CRA’s administration of the CVITP Grant is effective and is a relevant grant program for Canadians, there are opportunities for improvement to streamline internal processes and better assist organizations with accessing the grant. These opportunities relate to:

These opportunities for improvement are intended to support the CRA’s administration of the CVITP Grant and allow the CRA to track and enhance the quality of services provided to participating organizations and taxpayers.

Summary of recommendations

The recommendations aim to improve the CRA’s administration of the CVITP Grant to effectively measure its impact on vulnerable populations, streamline internal processes, and better assist organizations with accessing the grant.

The Assessment, Benefit, and Service Branch (ABSB) should:

Management response

The ABSB agrees with the recommendations in this report and has developed related action plans. The Audit, Evaluation, and Risk Branch has determined that the action plans appear reasonable to address the recommendations.

Introduction

This evaluation was included in the 2025-2026 Risk-Based Assurance and Advisory Plan, which was approved by the Board of Management in March 2025. The Evaluation Framework was recommended for approval by the Audit, Finance and Risk Committee in September 2025. The framework identified the following two issues as the subject of research for this evaluation:

Background

The purpose of this evaluation was to provide the Commissioner, CRA management, and the Board of Management with an assessment of the performance and delivery of the CVITP Grant pilot program and the extent to which it is effectively reaching vulnerable populations to enhance tax benefit and credit uptake.

The CVITP is a longstanding partnership between the CRA and community organizations and their volunteers. It was created in 1971 to provide support to community organizations that help individuals prepare their income tax and benefit returns. The program is offered in Quebec under the Income Tax Assistance – Volunteer Program and is managed by Revenu Québec, in collaboration with the CRA. As Quebec has its own tax system, volunteers prepare both federal and Quebec provincial tax returns.

In 2020, the Office of the Taxpayers’ Ombudsperson published a report recommending that a substantial amount of the new CVITP funding announced in Budget 2018 be allocated to supporting volunteer and partner organizations “as well as to research and development, infrastructure, recruitment, and monitoring and analyzing data from the changes the CRA makes to the CVITP.”Footnote 1 Further, the report noted that while volunteers will always play an essential role in the CVITP, funding to partner organizations for tax clinics would allow for the broadening of services and quality improvement.

In January 2021, the Minister of National Revenue announced that the CRA would invest more than $10 million in the CVITP Grant pilot program over a three-year period (2021 to 2023)Footnote 2. The program would be funded internally by the CRA, with expected outcomes that included encouraging growth, improving retention, increasing participation, enhancing access to benefits, and strengthening the capacity to serve vulnerable populations. In the first year of the program, eligible and approved organizations could receive funding of up to $10,000 based on claimed expenses.

In 2022, in response to administrative burdens experienced by organizations and the CRA’s program team, the requirement to submit claimed expenses was removed, streamlining the process and effectively reducing the burden on both parties. As of 2022, the grant pays up to $30,000 per organization annually, based on the number of federal tax returns filed. Over the years, the funding formula has evolved based on financial and operational targets. As of 2022, organizations receive $5 per tax return filed, in addition to base amounts, which are dependent on the total number of returns filed, and conditional amounts, which are dependent on the populations served (remote, northern, or Indigenous). Funding is approved and distributed once tax filing is complete.

The grant is distributed on a first-come, first-served basis, and organizations must meet eligibility criteria and be associated with a CVITP organization identification number. This number allows the CRA to track the number of tax returns filed by the organization. Only registered charities, community, and not-for-profit organizations can apply for the grant. These organizations are familiar with their demographics and are therefore able to tailor the financial support they receive to the needs of their clientele, who are often members of vulnerable populations.

Evaluation methodology

The evaluation methodology can be found in Appendix A.

Findings, recommendations, and action plans

The recommendations presented in this report address areas of high significance or mandatory requirements.

The Assessment, Benefit, and Service Branch (ABSB) agrees with the recommendations in this report and has developed related action plans. The Audit, Evaluation, and Risk Branch has determined that the action plans appear reasonable to address the recommendations.

There is an opportunity for the CRA to effectively track the impact of the CVITP Grant and identify underserved segments of vulnerable populations.

Background

The CVITP Grant plays a critical role in serving Canada’s most vulnerable populations by helping them participate in the tax system and access the benefits and credits to which they are entitled. This is a key priority noted in the CRA’s 2025-2026 Departmental PlanFootnote 3.

A review of news articles revealed that public sentiment toward the CVITP and the CVITP Grant is overwhelmingly positive. Both the program and the grant are widely recognized for enhancing accessibility and inclusivity in the tax system, fostering volunteerism and community engagement, and contributing to poverty reduction and financial empowermentFootnote 4. CVITP 2024 survey responses from participating volunteers were also consistently positive (high satisfaction levels) for grant-related survey questionsFootnote 5.

Findings

The evaluation team found that there are opportunities to improve existing processes, or to implement new processes, to ensure that the CVITP Grant is equitably supporting the diverse vulnerable segments of the population.

The ABSB does not currently generate statistics specific to the CVITP Grant, but instead relies on general CVITP statistics to demonstrate its value and impact. General CVITP statistics are used for internal CRA reporting and were used to support previous Treasury Board funding requests.

The number of CVITP organizations receiving the grant doubled from 24% in 2021 to nearly 50% in 2024. Although nearly 50% of CVITP organizations received funding in 2024, these organizations accounted for nearly 74% of all tax returns filed through the CVITP, appearing to positively influence program outcomes and support operational capacity. Data suggests that organizations that received the grant filed a larger number of T1 tax returns compared to CVITP organizations that did not receive the grant.

Extracting data to analyze the performance and results of CVITP grant-receiving organizations would provide a more accurate representation of the CVITP Grant’s unique contribution to supporting vulnerable populations in meeting their tax obligations. This data is not currently captured or reported by the program. The evaluation team conducted a comparative analysis of the performance of CVITP organizations that received the grant and organizations that did not receive the grant, as depicted in Table 1 and Figure 1, which suggests that the grant may have a significant impact on taxpayers accessing the services offered by CVITP organizations.

Table 1: Number of returns filed by CVITP organizations based on grant status
Grant Year CVITP organizations CVITP organizations that recieved the grant Returns filed through all organizations Returns filed through grant-receiving organizations
2021 3,490 836 (24.0%) 621,780 276,716 (44.5%)
2022 3,410 1,258 (36.9%) 728,860 442,320 (60.7%)
2023 3,420 1,599 (46.8%) 862,830 598,635 (69.4%)
2024 3,540 1,763 (49.8%) 968,630 715,720 (73.9%)
Overall 13,860 5,456 3,182,100 2,033,391

Source:Audit, Evaluation, and Risk Branch analysis of CVITP Grant program data

Figure 1: Average number of returns filed by CVITP organizations based on grant status from tax years 2018 to 2024

Average returns

Source:CVITP Grant Program data

Additionally, improving data collection to reflect the diversity of the populations served based on vulnerable segments and geographical location would allow the CRA to track the CVITP Grant’s direct impact, work toward a more equitable distribution of funding, and identify underserved communities.

Currently, there are two ways the program attempts to track this information:

The target client type data field in the CVITP Management Tool database has constraints related to self-reporting and entry limitations that impact the validity of the stored data.

Collecting more detailed demographic data on the taxpayer populations served, such as gender, newcomer status, and whether the taxpayer is a first-time filer, would provide valuable insight, as well as support Gender-based Analysis Plus analysisFootnote 7 and more nuanced evaluations of program outcomes. This is important, given the Canadian Gender Budgeting ActFootnote 8 , which requires the Canadian government to consider gender and diversity in its budgetary and financial management processes.

To enhance the assessment of the CVITP Grant’s impact and overall value, the return on investment could be tracked to better understand the impact of grant funding on targeted populations and as a high-level key performance indicator. This should complement the existing key performance indicators that monitor the number of individuals helped. Between 2021 and 2024, for every $1 in grant funding, there was an estimated return on investment of $323 in refund, credit, and benefit entitlements.

Table 2: Impact of the CVITP Grant on refund, credit, and benefit uptake
Grant period Average annual number of returns prepared by grant-receiving organizations Average annual grant funding receivedFootnote 9Footnote 10

Average annual estimated refund, credit, and benefit entitlements

 

 Estimated return on investment
2021 to 2024 508,348 $3,728,931 $1,205,665,145 $323

Source: Audit, Evaluation, and Risk Branch analysis of CVITP Grant program data

It is important to note that current legislation states that a CVITP organization identification number is not required for a taxpayer to file a return; therefore, it cannot be used to identify or link to a specific taxpayer. As a result, once a return is entered into the CVITP Management Tool database, the CVITP organization identification number is removed and no longer associated with the return. This limits the grant program’s ability to extract certain data, such as the number of individuals helped and benefit and credit uptake, and assess its impact on vulnerable populations.

Best practices noted: Since the introduction of the CVITP Grant, the retention rate for grant-receiving organizations has consistently remained above 80%Footnote 11 year over year within the grant program. This indicates the importance of the grant as a tool to empower CVITP organizations.

To ensure the equal distribution of the CVITP Grant across Canada, if the amount of grant applications surpasses the funding amount available, funding is distributed proportionally based on the number of organizations in each province and territory.

Why it matters

Between 2021 and 2024, the number of CVITP organizations that received the CVITP Grant nearly doubled, highlighting its role in supporting the CVITP’s outcomes. Extracting data specific to organizations that receive the CVITP Grant and taxpayer client type would provide a more accurate representation of the grant’s unique contribution to supporting vulnerable populations and assist with fund management and strategic decision making.

Recommendation #1

The ABSB should develop additional key performance indicators and collect data on the underserved segments of vulnerable populations to effectively track the grant’s impact.

Action plan #1

The ABSB recognizes that the performance measurement framework for the CVITP should be reviewed to identify opportunities to leverage business intelligence and to influence decision making related to the CVITP grant.

With a focus on tax filing for the underserved segments of vulnerable populations, the ABSB will review current key performance indicators and explore ways to effectively track the grant’s impact. The ABSB will consult with stakeholders to assess linkages between existing data and what it seeks to measure at the organization and taxpayer levels, to identify potential new key performance indicators.

The ABSB will review the performance measurement framework and implement changes to data collection and key performance indicators based on its findings.

The target completion date for this action plan is March 2027.

There is an opportunity for the CRA to streamline the CVITP Grant application process.

Background

The CVITP Grant application process currently involves validating applicant eligibility, conducting a secondary review of applications when required, obtaining commissioner approval, and submitting a briefing note with a consolidated list of successful applications to the Minister of National Revenue for final approval. Once approval is received, the CVITP Grant team in the ABSB prepares a funding agreement for each organization and then routes each application through two different divisions in the CRA’s Finance and Administration Branch for direct deposit processing. The applications are then transferred to the manager of the CVITP Grant team for a final review before authorizing the release of fundsFootnote 12.

Findings

The CRA’s application processing time for the CVITP Grant could benefit from a more streamlined process to expedite the funding disbursement to participating organizations. The length of time it takes to disburse funding is, in part, due to the multiple levels of approval that are required.

In 2024, according to the CVITP Grant team’s internal tracking process, organizations waited approximately 17 weeksFootnote 13 to receive funding after the application period closed. Revenu Québec, which administers a similar, yet unrelated grant for provincial returns in Quebec, had a lower processing time (about 2 weeksFootnote 14 ) for administering their grant, as the applications only required one round and level of approval, and there was a smaller volume of applications. Interviews with regional tax services office staff also found that the application processing wait times appeared to have a negative impact on some organizations, as it impacted their financial planning exercises and their capacity to balance their budgets.

Performance benchmarks help ensure that the grant program operates in a timely manner. Currently, the program has an established benchmark to issue grant funding within six to eight weeks of the funding agreement being approved and finalized, with payments made via direct deposit. There is, however, no established benchmark to issue grant funding from the time the application period closes. To improve efficiency, the service standard could be revised so that timelines are measured from the date the grant application period closes, rather than from the date the application is approved. Streamlining the process could help shorten timelines, leaving only unavoidable external factors, such as limited funding or the need for proportional distribution when applications exceed available resources, as potential delays.

Interviews with regional tax services office staff also found that there is a need to clarify the roles and responsibilities of CRA Headquarters staff and regional staff. While regional staff have always played a role in the CVITP workload, the administration of the grant has predominantly been the responsibility of Headquarters staff. Regional staff currently only conduct field work, introducing eligible organizations and volunteers to the CVITP and the CVITP Grant. However, as regional staff are often the first point of contact, there is a benefit to them having access to grant-specific data, such as e-filer status and the number of tax returns filed by organizations, to which they do not currently have direct access to ensure that enquiries are responded to in a timely manner. Given the close working relationships that regional staff have established with organizations and volunteers, they have expressed their preference for the grant application process to remain solely with Headquarters staff, to avoid any conflicts of interest.

Best practices noted: The ABSB currently tracks annual application processing wait times and the average number of days it takes to distribute grant funding.

Why it matters

Interviews with CRA regional tax services office staff found that a large number of CVITP organizations were operating at a financial deficit when hosting free tax clinics. The CVITP Grant helps to alleviate this financial burden. Streamlining the grant application process would allow organizations to receive funding faster, better manage their budget, and plan for the following tax filing season.

A reduction in the grant application processing time could also reduce the number of enquiries that regional tax services offices receive on the status of grant applications and payments, allowing for resources to be assigned more effectively.

Recommendation #2

The ABSB should explore opportunities to streamline the grant application process to ensure that organizations receive funding in a timely manner.

Action plan #2:

The ABSB recognizes the lack of tools for automation in the grant application process. To determine the extent to which the ABSB will be able to advance the digitalization of the grant, the ABSB will consider the challenges currently being faced by key digital enablers to meet the demands of multiple service channels across the CRA.

The ABSB will review the current application, approval, and payment processes and will identify areas that can be optimized to improve service. The ABSB will seek opportunities to leverage technology to streamline operations. This will include a review of any manual data entry processes, and where this could be automated to reduce any human error. The ABSB will work with other areas involved to establish a stable and consistent application, approval, and payment distribution timeline. This will allow organizations to receive their funding for the prior tax season before heading into their planning and registration period for the following tax year.

The ABSB will also consult with regional stakeholders to clarify and document roles and responsibilities.

The ABSB will review and revise the existing processes and tools.

The target completion date for this action plan is March 2027.

There is an opportunity for the CRA to extend existing CVITP feedback loop processes to the CVITP Grant and refine web page information specific to the CVITP Grant to improve clarity and accessibility for CVITP organizations and volunteers.

Background

In 2022, one year after the CVITP Grant pilot program was launched, the CRA developed web pages to assist organizations, volunteers, and taxpayers with:

The evaluation team reviewed seven key public-facing web pagesFootnote 15 related to the CVITP and the CVITP Grant to determine if the information and readability scores were consistent across resources. Readability scores measure how easy or difficult a piece of text is to read and understand. These scores are based on several factors, including word complexity, sentence length, paragraph structure, and formatting and layout.

Findings

The evaluation team found that CVITP web pages received mostly high readability scores; however, pages specific to the grant did not score as well. The evaluation team also found that web traffic had a yearly declineFootnote 16. In the absence of a formalized feedback loop, it was unclear if the low web traffic was attributed to returning organizations and volunteers not requiring further information on the CVITP Grant, if they had been enquiring with the CRA via telephone instead of accessing information on the web pages, or for other reasons.

Table 3: Web traffic and readability scores of CVITP Grant-related web pages
  Grant for hosting free tax clinics – Canada.ca Questions and answers about CVITP Grant – Canada.ca Terms and conditions of the grant – Canada.ca
Target population Organizations and volunteers Organizations Organizations
Web traffic (% increase/decrease between August 31, 2024, and August 31, 2025)Footnote 17

Visits: 7,854 (-19%)

Views: 11,692 (-11%)

Visits: 947 (-12%)

Views: 1,027 (-16%)

Visits: 1,198 (-2%)

Views: 1,345 (-5%)
Readability score  89.42/100 55.55/100 52.97/100Footnote 18

Source: Usability Performance Dashboard Analysis of CVITP Grant Web Pages
*Visits: the number of unique times a web page was visited
**Views: the number of times a web page was visited

Interviews with regional tax services office staff indicated that there were recurring enquiries related to the CVITP Grant application process; however, in the absence of a documented process, it was not possible to track the reasons for these enquiries or to generate statistics related to areas that require attention.

The evaluation team also identified issues relating to the CVITP Grant online application for organizations and volunteers. Matching an organization’s name in the CVITP Management Tool database requires exact spelling, which often leads to complications due to spelling errors or slight variations in how names are entered. Searching by CVITP organization identification number instead of organization name might be more beneficial. In contrast, other government departments, such as Employment and Social Development Canada and CanExport, allow organizations to register, apply for grants, upload supporting documentation and expenses, and track the status of their applications.

Web pages also did not have a consistent definition of what a complex tax return is. In order to be eligible for the CVITP, individuals must have a modest income and a simple tax situation.

Best practice noted: The program conducts an annual survey to gauge organizations’ and volunteers’ perspectives on the CVITP Grant and uses the responses to identify areas for improvement.

Why it matters

The absence of a formalized feedback loop makes it difficult for the CRA to determine the number of enquiries and systematic issues related to the CVITP Grant and online application portal. Should the program grow or experience a high level of complaints, formalizing a feedback loop should alleviate the pressure on the grant team and participating organizations.

Identifying and documenting pain points would provide the CRA with insight into the challenges that volunteers and participating organizations experience when navigating the CVITP Grant application process. A formalized feedback loop would inform the required updates to web pages and procedures, and in turn, improve web traffic and potentially reduce telephone enquiries and emails to CVITP agents. These updates would also support the CRA’s strategic priority to deliver high quality servicesFootnote 19 .

Recommendation #3

The ABSB should extend existing CVITP feedback loop processes to the CVITP Grant to determine if there are barriers that organizations face when accessing information on the CVITP Grant, and update relevant web pages to address potential pain points.

Action plan #3:

The ABSB recognizes that the CVITP includes organizations with coordinators and volunteers of varying demographics and degrees of technological proficiency. Understanding the pain points of those it serves is important in alleviating the barriers these organizations may face in accessing information.

The ABSB will review feedback mechanisms within the CVITP and use the findings to reassess the current communication strategy and identify opportunities to optimize the program’s communications products. The ABSB will also formalize the existing feedback loop to inform decision making for continuous improvement of the program.

The ABSB will continue collaborating with regional teams to clarify roles and responsibilities and strengthen their capacity to act as the primary point of contact for organizations, ensuring consistent and effective support to organizations.

The target completion date for this action plan is March 2027.

Conclusion

The evaluation team concluded that, while the CRA’s administration of the CVITP Grant is effective and is a relevant grant program for Canadians, there are opportunities for improvement to streamline internal processes and better assist organizations with accessing the grant. These opportunities relate to:

These opportunities for improvement are intended to support the CRA’s administration of the CVITP Grant and allow the CRA to track and enhance the quality of services provided to participating organizations and taxpayers.

Acknowledgement

The Audit, Evaluation, and Risk Branch would like to acknowledge and thank the ABSB for their cooperation, the time dedicated, and the information provided during the course of this evaluation. Their engagement supported a comprehensive and successful review, contributing to a clearer understanding of the CRA’s administration of the CVITP Grant.

Appendices

Appendix A: Evaluation issues and methodology

Issues

Issue 1: To what extent is the CVITP Grant assisting community organizations in supporting vulnerable populations with meeting their tax obligations?
Issue 2: How effective is the CRA in administering the CVITP Grant?

Methodology

The following methodologies were used during the evaluation:

Appendix B: Logic model

Logic model
Major activities Processing grant applications Administering grant funds Outreach and feedback loop Performance measurement
Sub-activities
  • Review applications received from community organizations
  • Ensure organizations meet all eligibility criteria
  • Approve or reject applications based on eligibility criteria
  • Prepare grant funding agreements
  • Communicate updates to the funding formula to organizations
  • Determine the amount of funds approved organizations will receive based on the funding formula
  • Administer grant funds to approved organizations
  • Ensure the correct organizations receive the appropriate funding
  • Use survey data and training feedback to collect input from CVITP organizations, volunteers, and taxpayers
  • Provide guidance and administrative support to regional staff
  • Conduct outreach to communities through third-party organizations
  • Provide tailored ongoing support and timely communication to organizations
  • Develop tailored communications to promote the CVITP grant
  • Collect data at all stages of the program
  • Monitor grant performance using key performance indicators
  • Gather information from regional coordinators to improve the CVITP annual reports and recommendations
  • Monitor filing error rates
  • Ensure efforts are made to provide tax assistance to vulnerable populations in underserved areas
Outputs
  • Community organizations eligible for the grant are approved
  • Applications are processed and approved in a timely manner
  • Approved organizations receive the grant funding to which they are entitled
  • Ensure grant funding is administered accordingly and in a timely manner
  • Recommend improvements on funding formula to the Minister and Treasury Board
  • Ensure the grant is distributed fairly on a first-come, first-served basis
  • Increased awareness of the CVITP grant
  • Increased applications from new organizations for the CVITP grant
  • Increased number of volunteers participating in grant-receiving organizations
  • Increased retention of CVITP grant-receiving organizations
  • Increased number of individuals benefiting from the free tax clinics under the CVITP
  • Increased support for CVITP organizations and volunteers
Immediate outcomes
  • Community organizations are aware and informed of the existence of the CVITP grant to financially assist their free tax clinics for vulnerable individuals
  • Community organizations receive the support they need from the CRA in the form of grant funding, training, and guidance to help vulnerable individuals file their tax returns
Intermediate outcomes
  • Community organizations are encouraged to maintain their free tax clinics through the support of the CVITP grant and to diversify their clientele type
Ultimate outcomes
  • Community organizations receive direct financial support to offset administrative costs in hosting free tax clinics
  • CVITP organization growth and retention are maintained

Appendix C: Web traffic and readability scores for CVITP and CVITP Grant web pages

Web traffic and readability scores for CVITP and CVITP Grant web pages
  Target population

Web traffic (% increase/decrease between August 31, 2024, and August 31, 2025)

 Readability score
Free tax clinics – Canada.ca Organizations, volunteers, and taxpayers 

Visits*: 307,698 (-1%)
 

Views**: 379,725 (-3%)

 92.5/100
Grant for hosting free tax clinics – Canada.ca Organizations, volunteers, and taxpayers 

Visits: 7,854 (-19%)

Views: 11,692 (-11%)

 89.42/100
Get your taxes done at a free tax clinic – Canada.ca Taxpayers 

Visits: 285,746 (-18%)

Views: 348,827 (-14%)

 89.64/100
Questions and answers about CVITP Grant – Canada.ca Organizations 

Visits: 947 (-12%)
 

Views: 1027 (-16%)

 55.55/100
Terms and conditions of the grant – Canada.ca Organizations 

Visits: 1,198 (-2%)

Views: 1,345 (-5%)

 52.97/100
Become a CVITP organization – Canada.ca Organizations 

Visits: 33,393 (-201%)

Views: 38,324 (-168%)

 75.14/100
Become a CVITP volunteer – Canada.ca Volunteers

Visits: 65,174 (-81%)

Views: 80,896 (-69%)

 79.5/100

Source: Usability Performance Dashboard Analysis of CVITP and CVITP Grant Web Pages
*Visits: the number of unique times a web page was visited
**Views: the number of times a web page was visited

Appendix D: Glossary

Base amount

The amount an organization receives based on the number of federal tax returns filed.

An amount of $500 is allocated to all eligible and approved CVITP organizations that file 10 to 49 tax returns. An amount of $1,500 is allocated to all eligible and approved CVITP organizations that file 50+ tax returns.

Community Volunteer Income Tax Program (CVITP)

A program that enables community organizations to host free tax clinics where volunteers complete tax returns for people with a modest income and a simple tax situation.

CVITP organization identification number

A unique and permanent eight-digit identification number that remains the same for each CVITP organization year over year, even if there has been a break in program participation.

CVITP Management Tool

A database that collects CVITP data, such as organization name, CVITP organization identification number, number of returns filed, and funding amount.

Conditional amount

Funding that is dependent on specific criteria being met, such as the population being served.

In years 2 and 3 (2022 to 2024) of the CVITP Grant pilot program, a conditional amount of $250 was applied to all eligible and approved CVITP organizations who had:

  1. served Indigenous communities
  2. operated in prescribed northern and intermediate zones
  3. operated in rural and remote areas (applied to year 3 (2023 to 2024) only)
Feedback loop

A mechanism that captures feedback from customer interactions to identity areas for improvement.

Grant year

The period of time assessed for the purposes of determining the amount of funding awarded through the CVITP Grant. This period is from June 1 of one year to May 31 of the following year.

Income Tax Assistance – Volunteer Program

A program jointly administered by the CRA and Revenu Québec that enables community organizations to host free tax clinics where volunteers complete tax returns for people with a modest income and a simple tax situation.

Tax preparer

A person or partnership who, in the year, accepts consideration to prepare more than five returns of income of corporations, more than five returns of income of individuals, or more than five returns of income of estates or trusts, but does not include an employee who prepares returns of income in the course of performing their duties of employment.

Vulnerable populations

Hard-to-reach individuals who face barriers to accessing benefits and credits.

The vulnerable populations served by the CVITP and CVITP Grant are: Indigenous peoples, newcomers and refugees, seniors, youth and students, people with disabilities, the homeless and housing insecure, and low-to-modest-income individuals.

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2026-03-23