Understand your roles and requirements

As a volunteer tax preparer, you will complete taxes for people who meet the eligibility criteria of a modest income and a simple tax situation. You can file returns:

• electronically using EFILE and the CVITP tax preparation software
• by paper
• both electronically and by paper

The CRA offers training and support but if you file electronically, you should be comfortable using a computer and have a basic understanding of how to do taxes. You must be 18 years of age or older to participate as a tax preparer.

You may not meet the EFILE screening requirements if:

• you do not have a social insurance number (SIN) and
• you have not filed a return in Canada.

However, you may still file by paper (if you are 18 years of age or older) or volunteer in a support role.

Volunteers in support roles provide general assistance and do not prepare or file tax returns. You may or may not have access to taxpayer’s personal information, such as identifying information.

Support roles include the following:

• Greeter: the taxpayer’s first point of contact at in-person clinics.
• Interpreter: facilitates communication between the taxpayer and volunteer by acting as a translator.
• Screener: ensures that taxpayers have the required paperwork and helps organize documents. Screeners may also help to ensure taxpayers meet program eligibility criteria.
• Administrator: schedules appointments, makes follow-up calls, books space for tax clinics, and performs other administrative tasks.

Note: The primary contact of the organization is also known as a Coordinator. As a coordinator, you will communicate with the CRA, assist volunteers, organize and schedule tax clinics, prepare and/or file returns, review tax information, and distribute software activation keys. The coordinator may also participate in a support role or as a tax preparer.

A police records check (PRC) is a background check issued through any police service, including municipal and regional police forces, or through a private company that provides personal background checks. Typically, there is a cost associated with obtaining a PRC; however, your organization may be able to provide you with a letter that will waive or reduce the fees.

For the CVITP, police records checks are considered valid if:

• they were issued within three years of the start of the program year (January 1); and
• they do not contain any information that conflicts with the program’s terms and conditions.

Once you get your police records check, provide it to your affiliated community organization. The organization will confirm they have received it and that it is valid with the CVITP officer.

EFILE is an automated CRA service that allows CVITP volunteers and other approved tax preparation service providers to electronically transmit individuals' tax returns to the CRA using an EFILE-certified software.

To electronically file returns as a CVITP volunteer, you must apply for an EFILE number or renew your existing EFILE account. Submit your EFILE application or renewal early as it could take up to 30 business days to process.

• Volunteers should never share their EFILE number and password with anyone or use another volunteer's EFILE number and password.
• Accountants and professional tax preparers must obtain a separate EFILE number to electronically file returns under the CVITP.
• Only volunteers who intend to transmit tax returns electronically should apply for or renew their EFILE account. Failure to comply with this requirement could result in the suspension of your EFILE account.
• All EFILE registrations or renewals require a RepID.

A representative identifier (RepID) is a unique seven-character alphanumeric code that identifies an individual as a registered representative with Represent a Client (RAC).

All registrations or renewals of an EFILE number require a RepID.

1. If you already have a RepID, you must provide it when you register/renew your account.
2. If you do not have a RepID, you can obtain one by registering with RAC.

AFR is a secure online service that automatically populates portions of a taxpayer’s federal income tax and benefit return using information already available to the CRA at the time of filing.

The CRA encourages the use of AFR because it reduces the margin for error and helps ensure accuracy. It also improves service to taxpayers who may not have copies of their tax slips.

If you intend to use AFR, you must:

• include your representative identification number (RepID) in your CVITP volunteer registration (if your CVITP registration was completed without it, you can still provide your RepID to your CVITP officer at a later date)
• apply for a CVITP EFILE number or renew your existing EFILE account
• provide your organization with a valid police records check
• use the UFILE CVITP tax software

RAC is an online portal that allows authorized representatives to securely access tax-related information on behalf of individuals. Everyone who registers with RAC will receive a RepID.