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.
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)
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:
- Go to the UFile Forums page to search for posts from previous users who have encountered your error. They may have found solutions.
- Go to the UFile virtual support agent page for help.
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.
Dedicated Help line for volunteers
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 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
Yukon, Northwest Territories and Nunavut : 1-866-426-1527
Outside Canada/U.S. call collect :
CRA child and family benefits enquiries
For CRA-administered child and family benefit questions beyond what is covered by the CVITP
Yukon, Northwest Territories and Nunavut : 1-866-426-1527
CRA’s form order line (automated service)
Individuals may call to order forms, such as:
CRA automated line
An automated service where individuals can get information by phone, such as:
Check status of current year tax return and refund amount (automated)
Check tax account balance
Payment arrangements (automated)
Individuals can make a payment arrangement for personal income taxes through an automated service
Individuals can also speak to someone to discuss payment arrangements if they can't pay their income taxes in time
CRA telephone number for Teletypewriter (TTY)
Individuals may call this number if they have a hearing or speech impairment and use a TTY.
For all questions about the Canada Pension Plan, Old Age Security, and Guaranteed Income Supplement
Service Canada Employment Insurance
For all enquiries related to employment insurance and CERB payments issued by Service Canada
Service Canada Social insurance number
For general information about the Social insurance number (SIN) program
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.
- 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 (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)|
|Deductions – description (see note 3)||Old line number||New line number|
|Registered pension plan (RPP) 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|
|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|
|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|
|Other payments deduction||250||25000|
|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|
|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
|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|
|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 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|
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.
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 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.
|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|
Videos coming soon!
The table below lists pre-recorded webinars and walkthroughs.
Click on the document name to access the video.
|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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