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How to participate

Information

The registration links will be unavailable until 6:00 a.m. on October 20, 2025.

Volunteers must meet all the requirements for their role before they can be approved to participate in the Community Volunteer Income Tax Program (CVITP).

If you are a resident of Quebec, please visit the Income Tax Assistance – Volunteer Program to find out how you can help eligible individuals to file their returns.

Answer the questions below to determine:

The requirements to volunteer depend on the role you choose. If you want to participate in more than one role, choose the one with the most requirements. The list below is ordered from the most to the least requirements.

  1. Tax Preparer – Filing electronically and using Auto-fill my return (AFR)
  2. Tax Preparer – Filing electronically
  3. Tax Preparer – Filing by paper
  4. Support Role – With access to taxpayer information
  5. Support Role – Without access to taxpayer information

Once you meet all the requirements for your role, you will receive a CVITP participation approval email.

Determine role and requirements

This information is provided in 2 formats. 

Answer interactive questions

Question: Volunteer roles

Which role are you interested in?

Description of volunteer roles

A volunteer can participate in any of the following three roles:

Tax preparer
file returns by paper, electronically, or both.
Support role with
access to taxpayer information
provide general assistance and access taxpayer’s personal information.
Support role without access to taxpayer information
provide general assistance but will not have access to taxpayer’s information.
  • Tax preparer

    Question: Transmitting returns

    How will you be transmitting returns?

    Transmission method

    Volunteers can transmit returns in two ways:

    Electronically
    You will use EFILE to transmit the return electronically to the CRA. As an electronic filer, you will still be able to paper file returns.
    Paper
    You will file the income tax and benefit return on paper and the taxpayer will mail the return to the CRA.
    • Electronically

      Question: Volunteer age requirements

      Are you 18 years of age or older?

      Age requirement for specific volunteer roles

      You must be 18 years of age or older to prepare and file tax returns. Volunteers under 18 years old may be able to participate in a support role.

      • Yes, I am 18 years of age or older

        Question: Social Insurance Number (SIN)

        Do you have a valid SIN/temporary SIN?

        Screening criteria related to a SIN/temporary SIN

        You must have a SIN or a valid temporary SIN to register for an EFILE number.

        Please note that if you do not have a social insurance number (SIN) or valid temporary SIN, you may not meet the screening criteria for EFILE. However, you may still volunteer in a support role or file by paper.

        • Yes

          Question: Eligibility and screening criteria for EFILE

          Do you meet the eligibility and screening criteria for EFILE?

          Details about EFILE eligibility and screening criteria

          You must meet and continue to meet the eligibility and screening criteria for EFILE, which includes being current with your personal tax returns, having no outstanding balances, and being fully compliant with all tax obligations.

          • Yes

            Do you intend to use the Auto-fill my return (AFR) service?

            • Yes
            • No
          • No
        • No
      • No, I am under 18 years of age
    • Paper

      Question: Volunteer age requirements

      Are you 18 years of age or older?

      Age requirement for specific volunteer roles

      You must be 18 years of age or older to prepare and file tax returns. Volunteers under 18 years old may be able to participate in a support role.

      • Yes, I am 18 years of age or older
      • No, I am under 18 years of age
  • Support role with access to taxpayer information
  • Support role without access to taxpayer information
View full text

A volunteer can participate in any of the following 3 roles:

  1. Tax preparer: file returns by paper, electronically, or both
  2. Support role with access to taxpayer information: provide general assistance and access taxpayer’s personal information
  3. Support role without access to taxpayer information: provide general assistance but will not have access to taxpayer’s information

As a tax preparer

Tax preparers can file electronically using EFILE to transmit the return to the CRA, file by paper, or use both methods: paper and electronic. Electronic filers may also choose to use the CRA’s Auto-fill my return service.

  • If your role includes electronic filing: Option 1

    Tax preparers filing electronically must meet all of the following:

    • be 18 years of age or older
    • have a valid Social Insurance Number
    • meet the eligibility and screening criteria for EFILE
    • obtain a valid police records check (only required if using CRA’s Auto-fill my return)
    • meet registration requirements:
      • register for the CVITP
      • apply for a valid representative identifier (RepID) using the Represent a Client portal
      • apply for an EFILE number or renew an existing EFILE account (see important note below)
        If you are applying for or renewing an EFILE number
        • When applying for an EFILE number or renewing your EFILE account, you will be required to provide a representative identifier (RepID). If you do not have a RepID, you can obtain one by registering with Represent a Client.  
        • If you do not intend to electronically transmit returns, please do not apply for an EFILE number or renew your EFILE account. Only those transmitting tax returns electronically, should apply for or renew their EFILE account. Failure to comply with this requirement could result in your EFILE number being suspended. 

    If you do not meet the requirements listed above, you can still register in a supporting role.

  • If you will only be filing by paper: Option 2

    Tax preparers filing by paper only must:

    • be 18 years of age or older
    • meet registration requirements:
      • register for the CVITP
      • obtain a valid police records check

    If you are under 18 years old, you can still register in a supporting role.

In a support role with access to taxpayer information

Volunteers in this role can provide general assistance (greeting or administering appointments, calls, etc.) and access taxpayer’s personal information (screening and organizing tax documents for clients, interpreting information from one language to another between the client and the volunteer).

Volunteers in a support role with access to taxpayer information must:

  • register for the CVITP
  • provide a valid police records check to your organization

In a support role without access to taxpayer information

Volunteers in this role will provide general assistance (greeting or performing administrative tasks). However, volunteers in a support role will not handle or have access to taxpayer’s information

Volunteers in a support role without access to taxpayer information must:

  • register for the CVITP

Page details

2025-10-17