Tax Clinic – FAQ

APUS Tax Clinic 2023 runs March 20th – April 20th. 

Monday to Friday; various appointment days and times available.

You may be eligible if you meet all of the following: you are a part-time student, you have no or modest income, you have a simple tax situation, and you will have documents needed in advance of your appointment. 

1. You are eligible if you are a part-time student.

APUS members are eligible to use the APUS Tax Clinic. 

APUS members are current part-time undergraduate students at the University of Toronto
(TIP: If you see APUS on your ACRON invoice – you are a member). 

AND

2. You have a modest income

The following table provides a guideline to determine what is considered a modest income. In general, a modest income means the total family income is less than the amount shown in the chart below, based on the size of the famiy. 

APUS recognizes Toronto’s high cost-of-living and you may be eligible beyond the sample chart below. 

If you meet all other eligibility, you are encouraged to request an appointment and APUS will see what’s possible.

AND

3. You have a 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 (not self-employed)
• Pension
• Benefits, such as the 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 $1,000)

AND
4. You have all the required documents ready at time of appointment.

APUS Tax Clinic is available to APUS members (current part-time UofT students). 

Full-time UofT students have these great options:

UofT Full-time Students via UTSU: www.utsu.ca/tax

Mississauga Campus Students via UTMSU: utmsu.ca/service/tax-clinic

Scarborough Campus Students via SCSU: scsu.ca/taxclinic

Graduate Students via GSU: no update 2023 available

Step 1. Complete the APUS Tax Clinic Appointment Request Form here.

What happens next? 

Your request will be reviewed for eligibility (i.e. part-time student status, and level of complexity).

Response time averages one to two working days (Monday – Friday). 

Step 2. Once your eligibility is confirmed you’ll receive your individual link by email to access the booking calendar. 

Appointment bookings are on a first come first basis. 

APUS uses Calendy for its appointment bookings. Clicking the link you will see the available slots, if any. Choose the date and time that works best for you.

Your booking is confirmed upon receiving your calendar link. You may receive additional appointment reminders.

Caution. The booking calendar link is intended for you only. Sharing your link may block your access, or can block and delay others’ access, APUS reserves the right to remove clients from bookings and Tax Clinic program 2023 for misuse. 

Caution. Choose only one spot. Clients who select multiple, and in turn blocking access to others, may be removed from all bookings and Tax Clinic program 2023 for misuse.

A simple form.

The APUS Tax Clinic registration form is a simple form to confirm your eligibility. 

This includes confirming part-time student status, and level of complexity of your taxes. 

APUS is responsible to ensure the Tax Clinic is available for members – current part-time UofT students. 

APUS is responsible for adhering to the CVITP program’s purpose to ensure it reaches those in need.

APUS is responsible for adhering to the CVITP program’s scope of simple tax filing cases.

APUS is responsible to its volunteers; so determining the level of tax complexity helps us match you to trained volunteers, trained staff, or refer otherwise. 

Yes, it’s an extra step that helps us get you the right match.

Thanks. We are processing everything as promptly as possible. 

Average response time is two working days (Monday – Friday).

Did you click submit? And still haven’t heard back after a week? 

Fill the form again in case your entry was missed due to high volume. 

It may be that you are ineligible based on the APUS and CVITP criteria. 

Review the eligibility criteria. If you were deemed ineligible and your status has changed – resubmit. 

Demand exceeds availability. We regret delays in response time. 

Ineligible requests may or may not receive follow-up message. Will assist and refer where possible.

Appointments are on a first come, first served basis. We regret that demand exceeds available spots. 

Oh no. Try this:

i) Check back

Check the booking link daily in the event of spots open up due to cancellations or increased volunteers.

The booking calendar will be updated regularly, making as many spots available as possible. We regret that demand exceeds available spots.

ii) Self-file for FREE

See the instructions on how to self-file FREE via UFile. With steps and video tutorials available, filing taxes yourself need not be intimidating. With the extra time you’ll gain that extra skill.  

iii) Community Services & Referrals

APUS is only one of 3800+ volunteer run Tax Clinics. Check if eligible for other UofT clinics. Find a free tax clinic in your area here.

Sorry. 

Another Tax Clinic may have times that suit you better. Find a free tax clinic in your area here.

APUS knows the realities of part-time students juggling school, work, and more. As such, all efforts made to offer a variety of appointment times across days and times. 

Adding more slots wherever possible (thank you volunteers).  

We regret that demand exceeds appointment availability.

GoogleMeet for APUS virtual Tax Clinic. 

Glad you asked. Thanks for readying all you need in advance of the appointment.

Missing information and documentation may end your appointment, and another appointment time may not be available. 

Have ready:

• Social Insurance Number (SIN) *mandatory
• Direct Deposit Information, void cheque
• Photo ID, UofT card

As applicable: 

• Most recent Notice of Assessment (note: only applicable for previously filed taxes)
• T4 – Salary/wages 
• T4A – Scholarships, bursaries 
• T2202 – Tuition fees and education amount (available through ACORN)
• T5 – Investment income
• RRSP contributions
• Charitable donations 
• Medical expenses (not covered by a medical plan)
• Property taxes or rent paid (rent cheques or letter from landlord)
• For parents: list of dependents, dates of birth, SIN, etc.
• For International students: date of arrival of residency
• You. Your time. Your attention. Your patience. And computer/internet/video/audio..

Each appointment slot is one hour. 

Actual completion times span 20-60 minutes. Average actual completion time is half an hour. 

Tax Clinic is for simple non-complex tax filings only. Average student with employment, tuition, bursaries, housing is half an hour. 

We provide one hour to all, to ensure you get full attention and accurate results. Moving at the speed to suit you and the volunteers’ understanding. 

Coming prepared is the best way to have a speedy and smooth appointment. Make sure you have all your information ready. 

Due to high demand, multiple or additional appointments per person are not available. If you are missing information, have a complex versus simple tax scenario, you may be referred to a different Tax Clinic.

Need to cancel:

You can cancel direct via Calendy 

Need to reschedule:

Cancel your original. And choose another spot if any is available.

All attempts will be made to reschedule appointments due to illness and emergency. 

APUS understands part-time student life and all that part-time students juggle. 

Appointments only work if you are available, feel well enough to participate, and have all your required documents. If your situation changes, and any of the above no longer holds true, yes cancel your appointment.

Thank you for canceling your appointment as soon as you know you are no longer available. 

It honours volunteers’ time. And available spots will be offered to someone else who needs. Thank you.

No. Sorry. 

APUS Tax Clinic volunteers are trained with the most current and up-to-date information. 

And appointment times are best suited for one year of filing only. 

Many tax clinics do offer previous year filings and multi-year filings. 

If you are a part-time student with multiple years to complete, you can still fill the APUS Tax Clinic pre-registration form to be matched with a trained Tax Clinic staffer. Spots not guaranteed. 

Did you know? Full-time UofT students may book appointments for 2021 taxes thanks to UTSU.

Simple tax situations.

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 the 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 $1,000)

Complex tax situations.

APUS Tax Clinic is available through the CVITP. The CVITP does not provide training or support for complex tax situations. We are unable to prepare tax returns that involve cases such as:

• Self-employment income or employment expenses 
• Business income and expenses
• Rental income and expenses
• Interest income (over $1,000)
• Capital gains or losses
• Bankruptcy 
• Foreign Property
• Foreign Income 

APUS Tax Clinic is for part-time students with modest income. APUS Tax Clinic is not available if:

• Not a UofT part-time student 2022-2023
• Income over $55,000
• Do not have information and documents needed to complete a tax return

Volunteers are not expected to answer complex tax questions. If a client needs information that is beyond the volunteer’s expertise, go to canada.ca/taxes or call 1-800-959-8281.

Self-employment is considered a complex tax situation and not provided through APUS’ participation in CVITP. Ineligibility includes students operating their own businesses. Ineligibility may include students who drive for Lyft/Uber/Uber Eats/Doordash etc. 

While APUS can’t file taxes for gig workers – we work in solidarity with student worker rights and the end to precarious work.

Great volunteers. Of course. 

Volunteers are a diverse mix of UofT students and alumni motivated to support part-time students. 

Volunteers (UNPAID) donate their time and talents to APUS mission and you. Volunteers are trained via CRA and APUS. Including in areas of taxes, confidentiality and privacy. 

Thank you for treating volunteers with kindness, patience, and dignity in return.

No. Completely free. 

Courtesy your official part-time student union.

Start with APUS. 

We get it. Money and stress go together. Taxes can exacerbate stress, emotional toil, feelings of rush and panic, math anxiety, communication stress, or the stress of one more deadline facing you as a student. 

APUS Tax Clinic exists to help alleviate the stress of filing and deadlines by teaming you with trained volunteers to walk you through the steps and cheer you on. And as a free clinic APUS hopes to help alleviate the financial stress of filing taxes.  

Tax Clinic volunteers bring their mix of enthusiasm, confidence, and even fun to help students see taxes as do-able. We hope after using APUS Tax Clinic you are a little less intimidated by taxes and have even increased your financial and tax literacy some. Well done.

Filing a return each year (even if you didn’t have any income), makes you eligible to receive certain tax credits and benefits that you wouldn’t be able to get otherwise.

A lot of students don’t see the point of filing taxes while in school if they aren’t making enough income. 

However, by filing you may be eligible for money via refunds, credits, benefits. 

Tax refunds, tax credits, GST/HST credits, RRSP contribution room, and student loans (claim interest on qualifying student loans this year, in future, or transfer).

You are able to file your income tax and benefit return for 2022 starting on February 20th, 2023.

No need to wait for the APUS Tax Clinic. Self-file for FREE using UFile starting February 20th and available year-round.

For most Canadians, the deadline to file returns (and pay taxes) for 2022 is April 30th, 2023. 

Because this date is a Sunday, a return will be considered filed on time if the CRA receives it, or it is postmarked, on or before May 1st, 2023.

It’s never too late to file your return.

You can still file a tax return even if you miss the deadline.

If you file late, you may be charged a penalty, but you can try to request interest relief.

If you don’t owe taxes, or receive a refund, you won’t be charged any fees or penalties for filing late.

Advised to start early when ready.

For most Canadians, the deadline to pay their taxes and file their return for 2022 is April 30, 2023. 

Because this date is a Sunday, a return will be considered filed on time if the CRA receives it, or it is postmarked, on or before May 1, 2023. A payment will be considered made on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023.

Special note, self-employed tax returns are due June 15, 2023 but any balance owed is still due on April 30, 2023. Advisable to start self-employed tax returns before April 30 to calculate any balance owed and avoid late-payment penalties.

A notice of assessment (NOA) is an evaluation of your tax return that the Canada Revenue Agency sends you every year after you file your tax return.

It includes the date CRA checked your tax return, and the details about how much you may owe, or get as a refund or credit. The NOA also gives your Registered Retirement Savings Plan (RRSP) deduction limit for that year. 

Your NOA is an important document. Keep it with your tax records.

Typically arrive by mail by the end of February. If your T4 or any tax slips are late or lost, ask your employer to reissue. 

Employers are required to issue T4s. Employers issue to the employee mailing address on file. The most common reason T4s don’t reach employees is when an employee or ex-employee moves without updating their information. Contact your Employer/previous Employer to ask and update. You may be directed to an online portal.

If you do not expect to get from your Employer, there are options via the CRA or CRA guidance on estimating income without tax slips. See CRA guidance here.

If information is missing to file your claim, your appointment will end. 

You will need to bring it to another scheduled appointment if a spot is available. Or, book and bring to another clinic if no spots are available

Common documents needed: if you have not received a T4 contact your employer, for rent receipts contact your landlord, for tuition records see ACORN.

Mistakes happen, even on tax returns. 

You can contact CRA with any changes or updates needed. 

Generally, wait until you receive your notice of assessment before asking for changes to your return.

You can request a change to your tax return by amending the amount entered on specific line(s) of your return. Do not file another return for that year, unless the return you want to amend was a 152(7) factual assessment.

You will need to contact CRA for any change. APUS and APUS Tax Clinics are not able to correct after submission at time of appointment. 
See more on how to change a return.

No. Sorry. 

Volunteers help, and it’s clients who are responsible for accuracy of information and filing per CRA.

No. 

APUS does store any individual tax information electronically or on site past the time of filing.

No personal tax information is kept on file with APUS. If any client information is collected or used in the process of filing taxes it is promptly destroyed electronically or physically per protocol. Clients retain any and all copies. Absolutely no records are held electronically or on site upon Tax Clinic end date.

The Community Volunteer Income Tax Program (CVITP) has existed since 1971 and is a longstanding partnership between the Canada Revenue Agency (CRA) and community organizations and their volunteers. Helping thousands of people with modest income file free.

Visit www.canada.ca/en/services/taxes

No. Residence fees cannot be claimed as rent for income tax purposes. Under the Income Tax Act, universities are exempt from paying municipal property taxes. 

Only rent from property tax paying housing is eligible. 
Yes. Residence may entitle you to other benefits, including the Ontario energy and property tax credit ($25 for the first time you lived in a designated post-secondary resilience).

See more about energy and property taxes here.

Yes. With receipts. 

Many people use Airbnb as short-term rental. In general, you can claim Airbnb as rent if you stayed for a minimum of 1 month. You will need to provide the full address, name of landlord, number of months, and total amount paid in 2022.

New for 2022: Ontario Staycation Tax Credit

Ontario residents can claim 20% of their eligible 2022 accommodation expenses, for example, for a stay at a hotel, cottage or campground, when filing their personal income taxes 2022. 

Short-term accommodation would generally not include expenses that are incurred for school or educational purposes, or for a work, employment or business purpose, or that can be claimed for a medical expense tax credit

Visit https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/direct-deposit.html

Available to set-up through:

• Financial institutions

• Online – My Account Portal

• Online – mobile application: MyCRA.

• By phone

When you file online the CRA aims to issue tax refunds within 2 weeks. Estimate only.

The timeline estimate holds true for people who filed on or before the deadline.

The CRA may delay or retain tax returns if you:

• Owe or are about to owe a balance
• Have a refund of $2 or less
• Have a garnishment under the Family Orders and Agreements Enforcement Assistance Act
• Have certain outstanding federal, provincial, or territorial government debts (student loans, EI, social assistance overpayments, immigration loans, etc.)
• Have outstanding GST/HST returns from a sole proprietorship or partnership

Visit https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/refunds-status.html

If you reside in Canada, wait 8 weeks before contacting the Canada Revenue Agency (CRA) for an update on your tax return and refund status. If you reside outside of Canada, wait 16 weeks.

Visit the CRA Benefit Payment Dates page.

It includes payment dates for Canada Child Benefit, GST/HST credit, Ontario Trillium Benefit, Climate Action Incentive Payment, and more. 

Haven’t received your payment by date listed? Wait 10 working days from the payment date and then contact CRA.

Of course, you must file your taxes in order to receive any benefit payments.

Visit the CRA directory to search by clinic type.

Search options include walk-in, drop-off, by appointment, or virtual. 

Before visiting any Tax Clinic make sure you are eligible for the free service. 

If you’re planning to go to an in-person free Tax Clinic, check the CRA directory which advises to call the clinic before you go. Many clinics remain canceled or postponed or temporary closures with outbreaks due to the COVID-19 pandemic. 

Wherever you go, please be pandemic safe, and keep volunteers and communities safe and well.

Visit the CRA directory to search by city. Results will list by address; to find a location close and accessible to you in your very own neighbourhood.

Before visiting any Tax Clinic make sure you are eligible for the free service. If you’re planning to go to an in-person free Tax Clinic, check the CRA directory which advises to call the clinic before you go. Many clinics remain canceled or postponed or temporary closures with outbreaks due to the COVID-19 pandemic. 

Wherever you go, please be pandemic safe, and keep volunteers and communities safe and well.

Visit the CRA directory to search by language.

APUS is an equity-focused student union. And we hope everyone can access services with dignity from organizations and people they trust. 

The CRA directory lists The 519 and Hangin’ OUT as examples of Tax Clinics serving  2SLGBTQ+ clients. For more CRA referrals and info including accessibility and clients served visit here.

Do you have a nonprofit 2SLGBTQ+ Tax Clinic to add to our trusted referral list? Great. Email taxclinic@apus.ca with the subject line “Tax Clinic Referral”

APUS is an equity-focused student union. And we hope everyone can access services with dignity from organizations and people they trust, whether that’s APUS or anywhere. You know best.

Do you have a nonprofit Indigenous Tax Clinic to add to our trusted referral list? Great. Email taxclinic@apus.ca with the subject line “Tax Clinic Referral”

APUS is an equity-focused student union. And we hope everyone can access services with dignity from organizations and people they trust, whether that’s APUS or anywhere. You know best. 

Do you have a nonprofit Indigenous Tax Clinic to add to our trusted referral list? Great. Email taxclinic@apus.ca with the subject line “Tax Clinic Referral”

APUS is an equity-focused student union. And we hope everyone can access services with dignity from organizations and people they trust, whether that’s APUS or anywhere. You know best. 

Currently, the CRA lists Sistering is listed as providing Tax Clinic Mar-Dec.
Learn more about Sistering: sistering.org

Do you have a nonprofit feminist or Trans led Tax Clinic to add to our trusted referral list? Great. Email taxclinic@apus.ca with the subject line “Tax Clinic Referral”

APUS is located on the St.George campus. Want help finding an in-person Tax Clinic in the neighbourhood. We may be able to help. Contact APUS for directory help. 

You know your needs best. 

APUS as an equity-focused student union, we hope everyone receives services with dignity from organizations and people they trust, in ways accessible to them.

Whether accessibility means physically accessible locations, different languages, or peer-based help from volunteers who reflect you, here are some websites to tailor your search. 

i) CRA: Find a tax clinic in your area

*includes searchable by language

ii) 211 Central

Free helpline that connects people to nearby available community programs, services and resources based on their needs. 

Dial 2-1-1 or visit 211toronto.ca 

iii) Toronto Public Library

Variety of clinics and online workshops posted and updated through tax season.

We think they’re great too. 

3 small ways to give thanks.

Whether you had an appointment or not. Open to all: 

1. Fill out an APUS Tax Clinic survey 
2. Cheer on the volunteers by commenting and liking volunteer appreciation posts on APUS Instagram @APUS97
3. Give thanks and give back by volunteering with APUS Tax Clinic now or future. 

Apply here. And check back winter 2023. 

Glad you asked. APUS is the official student union of part-time undergraduate students at UofT.
APUS believes in free education for all. And offers cost-saving services, programming, and campaigns to support students through their education experience and advocate against educational barriers. Stay current and engaged with APUS on socials:

Web: apus.ca
Instagram: @APUS97
Twitter: APUS97
Facebook: apusuoft

Subscribe to the APUS newsletter The Voice.

And if you’ve read this far, you might be keen on numbers, systems/process, and helping students. Have you considered joining the APUS Board of Directors? Learn more here.

We’ve collected and answered 50+ Tax Clinic questions.
Still have one more? Excellent. We love questions. 

Contact: taxclinic@apus.ca

Note, experiencing high level of email inquiries at this time. Thank you advance for your patience.