NWPSA Tax Clinic

Gross Earnings Guideline and Eligibility Criteria

1. The service is only open to individuals whose total incomes fall into the following earnings categories and can be substantiated through official tax information slips.

Family size

Total family income is under

• 1 person | $35,000
• 2 persons  | $45,000
• 3 persons | $47,500
• 4 persons | $50,000
• 5 persons | $52,500
• More than 5 persons | $52,500 plus $2,500 for each additional person

Examples of types of income include:

• T4 (Statement of Remuneration Paid);
• T4A (Statement of Pension, Retirement, Annuity and other Income);
• T4A(OAS) (Statement of Old Age Security);
• T4A(P) (Statement of Canada Pension Plan Benefits);
• T4E (Statement of Employment Insurance and Other Benefits);
• T4RSP (Statement of RRSP Income);
• T5007 (Statement of Benefits);
• T5 (Interest in Investment Income)

All interest income, investment income (U.S. or Canadian), etc., is considered as income and is subject to the income guidelines.

1. Are the earnings from self-employment income, rental income, or real estate holdings (land and/or buildings, including a house or condo that provides rental income)?

• If so, they are NOT ELIGIBLE for the free income tax return preparation, regardless of the amount of income as these types of returns are too time-consuming to be completed in the time allotted.

1. Volunteers are unable to complete returns for clients (and their spouses) where a client has passed away between January 1 and December 31, 2022. If a taxpayer has passed away after January 1, 2023, volunteers are able to process the return.
2. Volunteers are unable to complete returns for individuals whose spouse does not live in Canada.
3. Confirm the number of returns needed to be completed. Sometimes families will have more than two returns. Book an appointment 20-30 mins per return.

Required Information

Checklist for Taxpayers

Please review the following items and bring those which are applicable to you to your tax clinic appointment.

• Personalized tax returns sent by the federal government or a blank Personal Income Tax Form/ General Income Tax Form
• Last year’s tax return and notice of assessment
• All T Slips, including T3, T4, and T5 slips and slips for Old Age Security and Canada Pension Plan benefits
• Canada Savings Bond Information
• Details of income received by dependents (spouse, children, others)
• If a dependent attended a post-secondary institution (eg. University or college) during the year, you will need the institution’s name, number of months attended in 2017, tuition fee amount, and dependent’s income
• Receipts for RRSP contributions
• Receipts for donations to registered Canadian charitable organizations
• Receipts for medical expenses
• Change in number and status of dependents
• Change in employer and/or change in position
• Indication of medical disability and Revenue Canada’s previous acceptance of disability claim
• Receipts for installment payments of tax
• Details of other income, expenses or credits that might be applicable in preparing return
• Where deduction is being claimed for automobile expenses, number of miles the automobile was used for both business and personal purposes during the year and interest charges for the year if car is being financed
• Details of any asset disposed of during the year including their original cost and proceeds of disposition, the value on December 31, 1971, if property was owned on that date, and details of capital gains election if made previously in respect of the property.