Resources

Reminder for CVITP Virtual clinics

Guidelines are available to help you through some of the steps involved with preparing tax returns virtually.

Please refer to CVITP Virtual clinics – Guidelines and resources for volunteers.

Helpful links 

Canada’s COVID-19 Economic Response Plan

Find information on Employment Insurance or other Recovery benefits such as:

  • The Canada Recovery Benefit (CRB)
  • The Canada Recovery Sickness Benefit (CRSB)
  • The Canada Recovery Caregiving Benefit (CRCB)

Overview of Child and family benefits

Find information on benefits and credits such as:

  • The Canada child benefit (CCB), the child disability benefit (CDB) and the related provincial and territorial benefits
  • The goods and services tax/harmonized sales tax (GST/HST) credit and the related provincial and territorial credits
  • The Canada workers benefit (CWB) and other federal programs
  • The child and family benefits calculator and payment dates

CRA contact information: Individuals can contact the CRA for more information on their tax return, to update their personal information or ask other tax-related questions.

EFILE: To find the phone number for your location’s designated EFILE Helpdesk, visit the EFILE helpdesk support page. You can also view your EFILE transmission history by logging into your EFILE account.

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 previous ten 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:

Registration links: You must meet certain requirements before participating 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: The disability tax credit, as well as other credits and deductions, is available for persons with disabilities, their supporting family members or caregivers. To be eligible for the disability tax credit, a Form T2201 must be completed by the individual and a medical practitioner, then submitted to the CRA for approval.

Taxpayer Bill of rights: The bill defines the 16 rights you are entitled to when interacting with the CRA. This document is framed by the CRA’s corporate values of professionalism, respect, integrity, and collaboration.

Helpful contacts
Telephone numbers

Dedicated Help line for volunteers

This number is for CVITP volunteers only

Do not share this number with individuals outside of the CVITP.

1-866-398-3488

EFILE Helpdesk support

To retrieve your EFILE number and/or password

To find the phone number for your location's designated EFILE Helpdesk, visit the EFILE Helpdesk support page

CRA’s individual tax enquiries line

For questions about income tax topics, including CRA COVID-19 benefits, beyond what is covered by the CVITP

1-800-959-8281

Yukon, Northwest Territories and Nunavut : 1-866-426-1527

Outside Canada/U.S. call collect :

613-940-8495

CRA child and family benefits enquiries

For CRA-administered child and family benefit questions beyond what is covered by the CVITP

1-800-387-1193

Yukon, Northwest Territories and Nunavut : 1-866-426-1527

CRA’s form order line (automated service)

Individuals may call to order forms, such as:

  • T1 Income tax package
  • T2201, Disability Tax Credit Certificate
  • RC66, Canada Child Benefits Application
  • T777S Statement of Employment Expenses for Working at Home Due to COVID-19
1-855-330-3305

CRA automated line

An automated service where individuals can get information by phone, such as:

  • Proof of Income (Option C print-out)
  • Requesting a remittance voucher
  • Eligibility for benefits and credits
1-800-267-6999

Check status of current year tax return and refund amount (automated)

1-800-959-1956

Check tax account balance

1-866-474-8272

Payment arrangements (automated)

Individuals can make a payment arrangement for personal income taxes through an automated service

1-866-256-1147

Payment arrangements

Individuals can also speak to someone to discuss payment arrangements if they can't pay their income taxes in time

1-888-863-8657

CRA telephone number for Teletypewriter (TTY)

Individuals may call this number if they have a hearing or speech impairment and use a TTY.

1-800-665-0354

Service Canada

For all questions about the Canada Pension Plan, Old Age Security, and Guaranteed Income Supplement

1-800-277-9914

TTY 1-800-255-4786

Service Canada Employment Insurance

For all enquiries related to employment insurance and CERB payments issued by Service Canada

1-800-206-7218

TTY 1-800-529-3742

Service Canada Social insurance number

For general information about the Social insurance number (SIN) program

1-866-274-6627

TTY 1-800-926-9105

Provincial and territorial benefits and credits 

When preparing 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 Canada.ca to find more information on the benefits and credits for the province or territory in which the individual lives.

Resources

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
Income – description (see note 1) Old line number

New line number

Information slip(s) (see note 2)
Employment income 101 10100 T4
Other employment income 104 10400 N/A
Old age security (OAS) 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 parental 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 scholarships, fellowships, bursaries, and artists' project grants 130 13010 T4A
Workers' compensation benefits 144 14400 T5007
Social assistance payments 145 14500 T5007
Net federal supplements paid 146 14600 T4A(OAS)
Total income 150 15000 N/A
Deductions
Deductions – description (see note 3) Old line number New line number
Pension adjustment 206 20600
Registered pension plan (RPP) deduction 207 20700
RRSP deduction 208 20800
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
Moving expenses 219 21900
Total support payments made 230 21999
Allowable deduction for support payments made 220 22000
Deduction for CPP or QPP contributions on self-employment income and other earnings 222 22200
Deduction for CPP or QPP enhanced contributions on employment income   22215
Other employment expenses 229 22900
Other deductions 232 23200
Federal COVID-19 benefits repayment   23210
Social benefits repayment (including old age security benefits repayment, employment insurance benefits repayment and Canada recovery benefit repayment) 235 23500
Net income 236 23600
Other payments deduction 250 25000
Northern residents deductions 255 25500
Additional deductions 256 25600
Taxable income 260 26000
Non-refundable tax credits
Non-refundable tax credits –
description (see note 3)
Old line number New line number
Basic personal amount 300 30000
Age amount 301 30100
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
304 30425
Canada caregiver amount for other infirm
dependants age 18 or older
307 30450
Number of children for whom you are claiming
the Canada caregiver amount for infirm children under
18 years of age
352 30499
Canada caregiver amount for infirm children under 18 years of age 367 30500
Base CPP or QPP contributions through employment income 308 30800
Base CPP or QPP contributions on self-employment and other earnings 310 31000
Employment insurance premiums through employment 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 or grandchild 324 32400
Amounts transferred from your spouse or common-law partner 326 32600
Medical expenses for self, spouse or common-law partner, and your
dependent children under 18 years of age
330 33099
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
Refund or balance owing – description Old line number New line number
Federal dividend tax credit 425 40425
Canada workers benefit advance payments received 415 41500
CPP contributions payable on self-employment and other earnings 421 42100
Social benefits repayment 422 42200
Provincial or territorial tax 428 42800
Total payable 435 43500
Total income tax deducted 437 43700
CPP or QPP overpayment 448 44800
Employment insurance overpayment 450 45000
Climate action incentive 449 45110
Refundable medical expense supplement 452 45200
Canada workers benefits (CWB) 453 45300
Canada training credit (CTC)   45350
Provincial or territorial credits 479 47900
Refund 484 48400
Balance owing 485 48500
Volunteer program 487 48700

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. It is not an inclusive list of all information slips that may apply to these line numbers.

Note 3: For more information, see Deductions, credits and expenses.

Useful forms 

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.

Forms
Form number Form title
Auto-fill my return script Authorization request - signature page (script) (see note 1)
5013-SA Schedule A - Statement of World Income (for non-residents and deemed residents of Canada)
5013-SB Schedule B - Allowable Amount of Non-Refundable Tax Credits (for non-residents of Canada)
CPT20 Election to Pay Canada Pension Plan Contributions
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
NR74 Determination of Residency Status (entering Canada)
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
T90 Income Exempt From Tax Under the Indian Act
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 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.

Documents
Name DescriptionType
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
Steps to preparing income tax returns Steps a volunteer should take to prepare income tax returns 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
Video gallery

Videos coming soon!

The table below lists pre-recorded webinars and walkthroughs.

Click on the document name to access the video.

Documents
Name DescriptionType
Auto-fill my return Learn how to use Auto-fill my return when preparing tax returns. Pre-recorded webinar
Preparing income tax returns Learn the different steps involved with all aspects of completing an income tax return. Pre-recorded webinar
UFile overview Learn about the UFile CVITP tax preparation software and its different functionalities. Walkthrough
Volunteer training site This video will allow you to familiarize yourself with the volunteer training site. Walkthrough
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