Getting the individual’s authorization and information

On this page

• Getting authorization to begin preparing tax returns in person
• Getting authorization to begin preparing tax returns virtually
• Organizing tax slips and receipts
• Verifying the information on tax slips and receipts
• Questions to ask the individual

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Getting authorization to begin preparing tax returns in person

Before you start preparing a tax return for an individual, they must complete and sign Section I – Authorization of form TIS60, Community Volunteer Income Tax Program – Taxpayer Authorization.

TIS60, Community Volunteer Income Tax Program – Taxpayer Authorization

Section I

Part A – Identification: identifies the individual.

Part B – Disclaimer: by signing this part of the form the individual acknowledges that their tax return is being prepared by a CVITP volunteer. The individual whose information is in Part A must sign Part B. It may also be signed by a legal representative on the individual’s behalf, provided they have the authorization to do so.

Getting authorization to begin preparing tax returns virtually

Signing form TIS60 in virtual clinics

Only if you are participating in a free virtual clinic may you get an individual’s verbal consent instead of having them sign Section I of the TIS60. Verbal consent should only be used as a last resort when all other options outlined in the virtual clinic guidelines cannot be used. Additionally, for verbal consent you must ensure the individual is aware of and agrees to the following conditions:

1. You are a volunteer under the CVITP and not acting as an agent of the CRA
   Read the script to the individual:

   Hello, my name is (insert name). I’m a volunteer from the Community Volunteer Income Tax Program. I will prepare your income tax and benefits return(s) electronically for you with the information you supplied.

   I am a volunteer with (organization name) here to provide this service to you. I am not an employee of the Canada Revenue Agency.

   Do I have your permission to complete and file your income tax return?

2. Privacy Notice and potentially unsecured method(s) of communication
   Read the script to the individual:

   We will be discussing your personal information so that I may prepare your tax return. Part of the secure handling of taxpayer information requires that I read you the CVITP’s privacy notice and also inform you that the methods of communications we are using may not be secure.

   Privacy Notice

   Personal information is collected under the authority of the Income Tax Act (ITA) and the Canada Revenue Agency Act. The information collected is used to confirm: your identity, the full and complete disclosure of your revenue from all sources, the identity of the volunteer that is electronically filing your return under the CVITP, and your consent to have your return filed electronically by me under the CVITP. If you do not provide this information and your consent, I will not be able to complete or file your return electronically.

   Please refer to Personal Information Banks CRA PPU 005 and CRA PPU 100 at canada.ca/cra-information-about-programs. Under the Privacy Act, individuals have a right to protection and correction of, and access to, their personal information. You also have the right to file a complaint with the Privacy Commissioner of Canada regarding the CRA's handling of your information.

   Do you understand what I just read to you? Yes or No?

   Potentially unsecured methods of communication

   I have and will continue to take all reasonable efforts to ensure your information is kept safe. However, the method of communication we are using may not be secure.

   Regarding use of cell phone, video, or email:

   Do you consent to the use of a cell phone or cordless telephone to discuss information needed to prepare your income tax and benefits return(s)?

   Do you consent to the use of videoconference (insert name of application) to discuss information needed to prepare your income tax and benefits return(s)?

   Do you consent to the use of unsecure email to exchange written discussions, communication, and documents needed to prepare your income tax and benefits return(s)?

3. Service will not be provided if the individual chooses to discontinue the call
   Read the script to the individual:

   You may choose to discontinue this call at any time. If you choose to do so, or fail to provide the information needed to prepare your tax return, I will not be able to assist you.

   Do you acknowledge what I just read to you?

Once you receive verbal consent, Section I – Authorization of the TIS60 is considered completed.

Organizing tax slips and receipts

In order to save time and reduce errors, you may consider organizing the tax slips and receipts according to the different sections of the tax return. For example, keeping all T4 slips together makes them easier to find when entering employment income information into the tax software.

The most common tax slips and receipts may include:

• T4, T5, T5007, T4A and T4(OAS)
• receipts for child care, medical expenses and RRSP contributions
• charitable donation receipts, including those made in the current year and any donations made and not claimed within the last five years
• tuition receipts, such as T2202, TL11A or TL11B

Verifying the information on tax slips and receipts

Confirm the accuracy of the information reported on the tax slips (for example, name, social insurance number and issuer) with the individual. If a tax slip has inaccurate information, the individual must contact the issuer of the tax slip to have it corrected. Individuals waiting for a tax slip issue to be resolved are still encouraged to have their tax return prepared before the deadline. This will ensure there are no interruptions to any benefit or credit payments they may be eligible for and help avoid late-filing penalties.

If an individual is missing a tax slip, you can obtain their information by:

• using Auto-fill my return or sign into Represent a client for the individual
• calling the dedicated helpline for volunteers at 1-866-398-3488
• asking the individual to contact their employer or payer
• using pay stubs or statements to estimate the missing income and deductions

For information on preparing a spouse's or common-law partner’s tax return, refer to the Identification and marital status section in the Tax guide for volunteers.

Questions to ask the individual

The following list includes suggested questions you may ask the individual to ensure you have all the information needed to prepare their tax return:

• How many tax years do you need me to prepare for you? For which years?
• Do you have any family members, such as a spouse or common-law partner, who must also prepare their tax return?
• Do you have a child or other dependant? How many? What age(s)?
• Have you, your spouse or dependant(s) (if applicable) been approved for the disability tax credit (DTC)?
• How many sources of income did you have this year? For example, multiple employers and interest income
• Has your living situation changed within the last year? This may include a change in marital status, address or dependants (custody change, adoption, additional dependants)
• Did you earn any tips?

If you know or suspect that the information an individual provides to you is not accurate or contains omissions, withdraw your services.