To be eligible for CRA’s Free Tax Clinic, the individuals must have a modest income and a simple tax situation.

Individuals assisted by this program include:

  • indigenous people
  • newcomers and refugees
  • person with disabilities
  • seniors
  • youths/students
  • homeless and housing insecure individuals
  • individuals with modes income

Simple Tax Situation

In general, a tax situation is simple if an individual has no income or if their income comes from these sources:

  • employment
  • pension
  • benefits, such as Canada Pension Plan, Old Age Security, disability insurance, employment insurance, and social assistance
  • Registered Retirement Savings Plans (RRSPs)
  • support payments
  • scholarships, fellowships, bursaries, or grants
  • interest (under $1,000)

Modest Income

Use the suggested income levels shown in the following table as a guideline:

Suggested income levels

Family size  Total family income
 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


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