Key takeaways
- The CRA suggests a family income limit of $40,000 for one person, $55,000 for two, plus $5,000 per extra person
- Clinics take simple returns: jobs, pensions, benefits, scholarships and interest under $1,200
- They will not do self-employment, rental income, capital gains, T1135 or most foreign income
- Clinics are walk-in, by appointment, drop-off or virtual; find one with the CRA clinic search
- Bring photo ID, your SIN, all slips and receipts, and your last notice of assessment if you have one
What is a free tax clinic?
The Community Volunteer Income Tax Program (CVITP) is a CRA program. Community groups host clinics, and trained volunteers fill in and file tax returns for free. In Quebec, the same idea runs as the Income Tax Assistance – Volunteer Program (ITAVP), managed by the CRA and Revenu Québec together.
The CRA’s 2026 tax tip for newcomers says that if you have a modest income and a simple tax situation, you can get help at a free tax clinic hosted by a community organization.
Filing matters even with little income. Your return is how the CRA decides benefits such as the Canada Groceries and Essentials Benefit and the Canada child benefit. See our benefit estimator.
What are the income limits?
The CRA gives suggested limits for total family income. Family size means you, or you and your spouse, plus your dependants.
| Family size | Suggested total family income limit |
|---|---|
| 1 person | $40,000 |
| 2 people | $55,000 |
| 3 people | $60,000 |
| 4 people | $65,000 |
| 5 people | $70,000 |
| Each extra person | Add $5,000 |
Example: a couple with two children is a family of 4. The suggested limit is $65,000.
These are suggestions. The CRA says community organizations can change the limits based on the local economy, the people they serve and their resources. Revenu Québec says the same for Quebec clinics, where the suggested limits are $40,000 for a person alone, $55,000 for a couple or one adult with a dependant, and $5,000 more for each extra dependant. Always ask the clinic.
What counts as a simple tax situation?
The CRA says a simple situation means income from:
- employment;
- pensions;
- benefits such as Canada Pension Plan, Old Age Security, disability insurance, Employment Insurance and social assistance;
- registered retirement savings plans (RRSPs);
- scholarships, fellowships, bursaries or grants;
- interest under $1,200.
Volunteers will not prepare a return for a person who has died, or a return with any of these:
| Not accepted at CVITP clinics | Exception the CRA lists |
|---|---|
| Self-employment income or employment expenses | A T4A with box 048 income under $1,000, no expenses claimed, and not registered (or required to register) for GST/HST |
| Business income and expenses | – |
| Rental income and expenses | – |
| Interest over $1,200 | – |
| Capital gains or losses | – |
| Bankruptcy in the year (or the year before, if not yet filed) | – |
| Foreign property (Form T1135) | – |
| Foreign income, including foreign pensions | U.S. Social Security benefits are accepted |
Revenu Québec’s list for Quebec clinics is similar. It also excludes people who sold a residence.
Can a newcomer use a free tax clinic?
Often, yes. The CRA’s 2026 tax tip for newcomers points them to free clinics. A first return with only a Canadian job, benefits and a little interest is usually simple.
Watch for these newcomer situations:
- Income from abroad after you arrived. Foreign income (other than U.S. Social Security) is not a simple situation. If you kept a job, pension or rental income at home after moving, a clinic will likely refer you elsewhere.
- Foreign property over $100,000. Clinics do not prepare Form T1135, the foreign property form.
- World income before arrival. A first return asks for your income from before you became a resident, to set your credits and benefits. This is not taxed in Canada. Ask the clinic whether its volunteers will enter it. Bring the amounts in Canadian dollars.
- Gig or delivery work. The CRA treats app-based driving as self-employment, so clinics usually do not accept it.
If a clinic cannot help, compare your options in DIY, accountant or clinic.
What types of clinics are there?
| Clinic type | How it works |
|---|---|
| Walk-in | Go during open hours, no booking |
| By appointment, in person | Book a time and meet a volunteer |
| By appointment, virtual | Meet by video or phone |
| Drop-off | Leave your documents and pick up later |
Revenu Québec says most Quebec sessions are held in March and April, but some organizations help outside that period. The CRA says some volunteers may prepare returns for earlier years, but only returns they feel comfortable doing.
To find a clinic, use the CRA’s free tax clinic search. You can filter by location and clinic type.
What should you bring?
- Valid government-issued photo ID
- Your social insurance number (SIN) or a valid temporary SIN (see how to get a SIN)
- All tax slips (T4, T4A, T5, T2202; in Quebec also RL slips)
- Receipts (rent, medical, childcare, donations)
- Your last notice of assessment, if you have one
- Newcomers: your arrival date and the income you earned outside Canada before arriving, converted to Canadian dollars
Use our first tax return checklist to gather everything.
What happens at the clinic?
A volunteer asks about your year, enters your slips and files your return. In Quebec, the volunteer prepares both the federal and Quebec returns.
If you are missing slips, Revenu Québec says some volunteers can fill in parts of your return using the CRA’s Auto-fill my return service, with your permission, through the CRA’s Represent a Client service. In Quebec they can also use Revenu Québec’s Tax Data Download service. Not every volunteer has access, so bring all the slips you have.
Before you leave, ask for a copy of your return. When your notice of assessment arrives, check it against that copy. Our notice of assessment guide explains each part.
Is it really free, and is it safe?
CVITP clinics are free. In Quebec, the CRA says minimal fees may be charged for Quebec provincial returns if they follow Revenu Québec’s guidelines.
Be careful with anyone who charges a percentage of your refund or promises a bigger refund. The CRA tells people to stay away from preparers who offer false claims. You are still responsible for what is on your return, so ask the volunteer to explain it and keep a copy. If someone contacts you claiming to be from a clinic or the CRA and asks for payment, read our CRA scams guide.
Common questions
Who qualifies for a free tax clinic?
Can a clinic file my return if I have foreign income?
Can international students use free tax clinics?
What is the Quebec version called?
Can a clinic do last year’s return?
Sources
- CRA: Get your taxes done at a free tax clinic (eligibility)
- CRA: Free tax clinics (CVITP)
- CRA: Find a free tax clinic
- Revenu Québec: Are you eligible for the Income Tax Assistance – Volunteer Program?
- CRA tax tip: Taxes made simple for newcomers to Canada (March 2026)
- Canada.ca: Using a professional tax preparer