Canada Workers Benefit (CWB): Working individuals and families earning a low income may be eligible to receive this refundable tax credit. Eligible individuals and families can apply for advance payments of this credit by filling out Form RC201.
Canada Emergency Response Benefit (CERB): The CERB was delivered by Service Canada and the CRA. You can visit the following web pages for information on:
Should an individual require information about CERB repayments, please refer them to the page Return or repay a payment (canada.ca/repay-cerb).
Child and family benefit calculator: Use this tool to find out which CRA-administered federal, provincial, and territorial benefits and credits your client could receive, and to calculate how much their payments could be.
Child disability benefit (CDB): Families with children under 18 who are eligible for the disability tax credit could receive this monthly, tax-free payment with the Canada child benefit.
CRA contact information: Individuals can contact the CRA for more information on their tax refund and tax return, as well as to update their personal information or any other tax related question.
EFILE error codes: Chapter 2 of Form RC4018 Electronic Filers Manual includes information to help you correct returns that are not accepted for EFILE due to errors.
Exchange rates: Annual exchange rates can be found on the Bank of Canada website.
UFile: The CRA provides free tax software to CVITP volunteers for the current year and the 10 previous years; the software can be downloaded on the UFile CVITP page.
Getting help with UFile: If you have an error message with no suggested fix, try the following links:
- Go to the UFile Forums page, and copy and paste the error message into the search bar.
- Go to the UFile virtual support agent page and ask for help.
Registration links: Volunteers must meet certain requirements before they can participate as a volunteer with the CVITP. Depending on your role you may have different registration requirements:
- To obtain your RepID, log in to the Represent a Client portal
- To register as a CVITP volunteer, complete the online CVITP registration form found under Register to volunteer
- To apply for an EFILE number, click Apply for EFILE and look under How can I apply? to complete the EFILE Registration Online form
- To renew your EFILE account, click Yearly renewal and look under Yearly renewal, and click log in to access the EFILE log in page
- For information on obtaining a PRC, see Police records check
For more information on the different requirements, please see Register to volunteer.
The T1 Income Tax and Benefit Guide can be accessed by selecting the province of the return that you are preparing.
Tax credits and deductions for persons with disabilities: Tax credits and deductions are available for persons with disabilities, their supporting family members, and their caregivers. Individuals or family members with disabilities may be eligible for the disability tax credit. The individual and a medical practitioner have to complete Form T2201, which then needs to be approved by the CRA.
Taxpayer Bill of rights: The bill describes and defines 16 rights and builds upon the Canada Revenue Agency’s corporate values of professionalism, respect, integrity, and collaboration. It describes the treatment you are entitled to when you deal with the CRA.
CVITP Dedicated Help line for volunteers
New year-round hours Updated (November 2021)
Monday to Friday: 8:00 am to 11:00 pm (EST)
Saturday 8:00 am to 8 pm (EST)
This number is for CVITP volunteers only
Do not share this number with individuals outside of the CVITP.
EFILE Helpdesk support
To retrieve your EFILE number and/or password
|To find the phone number of your designated EFILE Helpdesk, visit the EFILE Helpdesk support page|
Canada Emergency Response Benefit (CERB)
For information or questions about CERB payments or repayments with the CRA or Service Canada.
CRA’s individual tax enquiries line
For all income tax related enquiries outside of the CVITP
For all CRA-administered benefit enquiries outside of the CVITP
Tax Information Phone Service (TIPS)
An automated phone service that provides information to individuals and businesses
For all enquiries related to the Canada Pension Plan, Old Age Security, and Guaranteed Income Supplement
An automated phone service that provides information about income tax returns and estimated refund amounts
Provincial and territorial benefits and credits
Are you looking for more information on benefits and credits specific to your province or territory?
There are resources that can guide you to the information you are looking for.
When filing an individual’s tax return, it is important to familiarize yourself with both the federal and provincial benefits and credits for which they may be eligible. You can use the following resources on the Canada.ca website to find more information on the benefits and credits for the province or territory in which the individual lives.
- Use the Benefit finder to search for benefits in the individual’s province or territory; for more information, call 1‑800‑O‑Canada (1‑800‑622‑6232)
- In addition to federal credits, individuals may also be entitled to provincial and territorial credits; for more information, see Provincial and territorial tax and credits for individuals
- For information on provincial or territorial programs administered by the CRA, see Provincial and territorial programs
- Some provinces offer credits and grants for homeowners; for more information, see Provincial credits and grants you can claim on your tax return
T1 lines comparison tables (before 2019 - since 2019)
The line numbers changed in 2019. The tables below match the old line numbers to the new ones.
The line numbers listed are the most commonly used lines when preparing CVITP returns.
|Income – description (see note 1)||Old line number||
New line number
|Information slip(s) (see note 2)|
|Other employment income||104||10400||N/A|
|Old age security pension||113||11300||T4A(OAS)|
|CPP or QPP benefits||114||11400||T4A(P)|
|Other pensions and superannuation||115||11500||T4A, T5, T3, T4RIF|
|Elected split-pension amount||116||11600||N/A|
|Universal child care benefit (UCCB)||117||11700||RC62|
|Employment insurance and other benefits||119||11900||T4E|
|EI maternity and paternal benefits and PPIP maternity and paternity benefits||N/A||11905||T4E|
|Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations||120||12000||T5, T3|
|Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations||180||12010||T5, T3|
|Interest and other investment income||121||12100||T5, T3|
|Registered disability savings plan (RDSP) income||125||12500||T4A|
|Total support payments received||156||12799||N/A|
|Taxable amount of support payments received||128||12800||N/A|
|Registered retirement savings plan (RRSP) income||129||12900||T4RSP|
|Other income||130||13000||See All types of income (see note 1)|
|Taxable scholarship, fellowships, bursaries, and artists' project grants||130||13010||T4A|
|Worker's compensation benefits||144||14400||T5007|
|Social assistance payments||145||14500||T5007|
|Net federal supplements||146||14600||T4A(OAS)|
|Deductions – description (see note 3)||Old line number||New line number|
|Registered pension plan deduction||207||20700|
|Pooled registered pension plan (PRPP) employer contributions||205||20810|
|Deduction for elected split-pension amount||210||21000|
|Annual union, professional, or like dues||212||21200|
|Universal child care benefit repayment||213||21300|
|Child care expenses||214||21400|
|Disability supports deduction||215||21500|
|Total support payments made||230||21999|
|Allowable deduction for support payments made||220||22000|
|Social benefits repayment||235||23500|
|Northern residents deductions||255||25500|
|Non-refundable tax credits –
description (see note 3)
|Old line number||New line number|
|Basic personal amount||300||30000|
|Spouse or common-law partner amount||303||30300|
|Amount for an eligible dependant||305||30400|
|Canada caregiver amount for spouse or
common-law partner, or eligible dependant
age 18 or older
|Canada caregiver amount for other infirm
dependants age 18 or older
|Number of children for whom you are claiming
the Canada caregiver amount for infirm children under
18 years of age
|Canada caregiver amount for infirm children under 18 years of age||367||30500|
|Employment insurance premiums||312||31200|
|Provincial parental insurance plan (PPIP) premiums paid||375||31205|
|Canada employment amount||363||31260|
|Home buyers’ amount||369||31270|
|Home accessibility expenses||398||31285|
|Pension income amount||314||31400|
|Disability amount (for self)||316||31600|
|Disability amount transferred from a dependant||318||31800|
|Interest paid on your student loans||319||31900|
|Your tuition, education, and textbook amounts||323||32300|
|Tuition amount transferred from a child||324||32400|
|Amounts transferred from your spouse or common-law partner||326||32600|
|Medical expenses for self, spouse or common-law partner, and
dependent children under 18 years of age
|Allowable amount of medical expenses for other dependants||331||33199|
|Donations and gifts||349||34900|
|Total federal non-refundable tax credits||350||35000|
|Refund or balance owing – description||Old line number||New line number|
|Total income tax deducted||437||43700|
|Employment insurance overpayment||450||45000|
|Climate action incentive||449||45110|
|Refundable medical expense supplement||452||45200|
|Canada workers benefits (formerly Working income tax benefit)||453||45300|
|Canada training credit (CTC)||45350|
|Provincial or territorial credits||479||47900|
Note 1: For more information on what to report as income, see All types of income.
Note 2: The information in this column is to help you associate the information slip with the corresponding line number on the Income Tax and Benefit Return. Note that the information provided is based on the most common information slips for the CVITP, and it is not an inclusive list of all information slips that may be applicable to these line numbers.
Note 3: For more information, see Deductions, credits and expenses.
The table below lists the forms most commonly used when preparing returns for the CVITP.
Click on the form number to access the PDF version that you may view and print.
|Form number||Form title|
|Auto-fill my return Q&As||Using Auto-Fill my return in the CVITP – Questions and answers|
|Auto-fill my return script||Authorization request - signature page (script) (see note 1)|
|5013-SA||Schedule A - Statement of World Income - Non-Residents of Canada|
|5013-SB||Schedule B - Allowable Amount of Non-Refundable Tax Credits - Non-Resident of Canada|
|CPT30||Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election|
|CTB9||Income of Non-Resident Spouse or Common-Law Partner for the Canada child benefit|
|Pre-filled request||Authorization request - signature page (pre-filled) (see notes 1 and 2)|
|RC151||GST/HST Credit Application for Individuals Who Become Residents of Canada|
|RC201||Canada Workers Benefit Advance Payments Application|
|RC325||Address change request|
|RC65||Marital Status Change|
|RC66||Canada Child Benefits Application includes federal, provincial, and territorial programs|
|RC66SCH||Status in Canada and Income Information for the Canada Child Benefits Application|
|T1032||Joint Election to Split Pension Income|
|T1260||Community Volunteer Income Tax Program - Income Tax and Benefit Return Summary (see note 1)|
|T1261||Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents|
|T1-ADJ||T1 Adjustment Request|
|T2091IND||Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust)|
|T2201||Disability Tax Credit Certificate|
|TIS60||Community Volunteer Income Tax Program - Taxpayer Authorization (see note 1)|
Note 1: This document is not available on canada.ca.
Note 2: By default, you should use the form generated by the tax software. However, if you are using a hard copy, it is very important to add the expiry date. This is the same expiry date you would see on the electronic version. A friendly reminder that the Authorization request - signature page is not to be sent to the CRA.
For a complete list, see Canada Revenue Agency forms listed by number.
Job aids and factsheets
The table below lists some helpful job aids, factsheets and Q&A’s you can refer to when either hosting or volunteering at a free tax clinic.
Click on the document name to access the PDF version that you may view, print or save.
|CERB Repayment||Answers to your questions on CERB repayments||Factsheet|
|CVITP quick tips||How to deal with difficult situations and information related to COVID-19 benefits||Job aid / Q&A|
|Steps to hosting free tax clinics||Steps an organization should take to host free tax clinics||Job aid|
|Steps to volunteer at a free tax clinic||Steps a volunteer should take to participate at a free tax clinic||Job aid|
|Represent a client||How to navigate in the Represent a client portal||Job aid|
|Resources||Useful resources for organizations and volunteers||Job aid|
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