Resources

Helpful links 

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: You can find the contact number for your designated EFILE helpdesk based on your location. 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 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:

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.

Helpful contacts
Telephone numbers

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)

Sunday: closed

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 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.

1-833-966-2099

CRA’s individual tax enquiries line

For all income tax related enquiries outside of the CVITP

1-800-959-8281

Benefits enquiries

For all CRA-administered benefit enquiries outside of the CVITP

1-800-387-1193

Tax Information Phone Service (TIPS)

An automated phone service that provides information to individuals and businesses 

1-800-267-6999

Service Canada

For all enquiries related to the Canada Pension Plan, Old Age Security, and Guaranteed Income Supplement

1-800-277-9914

Telerefund

An automated phone service that provides information about income tax returns and estimated refund amounts

1-800-959-1956
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.

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 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)
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 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
Other deductions 232 23200
Social benefits repayment 235 23500
Net income 236 23600
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
CPP contributions 308 30800
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
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
Total payable 435 43500
Total income tax deducted 437 43700
CPP overpayment 448 44800
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
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, 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.

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 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.

Documents
Name DescriptionType
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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