March 8, 2026
As new and noteworthy developments unfold during the season, I will update this page. For clinic coordinators, see the following page.
ESSENTIALS
1. Preparing the Income Tax & Benefit Return (ITBR)
Software: Download the 2025 (and earlier versions) of the UFile software here. Get the activation key for the software (each year’s version requires a different activation key) from your clinic coordinator. (This is provided to the clinic coordinator by the local CRA CVITP representative.) Open the “Settings” (in the top right-hand side of your screen) and then the “EFILE-Netfile setup” to insert your EFILE number and password, the name of the clinic you are volunteering at as well as the city it is located in, and finally the COIN (in other words, everything that is asterisked).
EFILE: Volunteers with EFILE numbers can efile returns from 2017 to 2024 inclusive. Returns for 2016 must be printed out on paper, signed by the client and mailed in.
Note: Volunteers are forewarned that EFILE messages they receive from the CRA touch on issues that are also relevant to commercial providers of EFILE services and do not necessarily apply to CVITP volunteers using EFILE.
Autofill My Return (AFR): This function within the UFile software can be used to download information, including T slips, directly from the CRA database for 2017 to 2025 returns. A volunteer must have applied for and received their own EFILE number to do this. (Here’s why I think every volunteer should know how to use AFR.)
Represent a Client: Last year, the CRA changed the way to access this function. Log in using this portal. Once inside, the volunteer can choose between accessing their own CRA account or using the Represent A Client function. (At the same time a volunteer receives their own EFILE number, they should also receive a RepID number.) Choosing the Represent A Client function opens up another portal where the volunteer can insert the client’s Social Insurance Number to access the client’s full CRA account. (To access the client’s CRA account on any day, the volunteer must first file a federal authorization request for the client using the 2025 UFile software on the same day.) Once inside the client’s CRA account, the volunteer can get the T slip information for the preparation of the client’s 2016 paper return. (Here’s why I think volunteers may wish to learn how to use this.)
ReFILE: This function allows the volunteer to prepare a correction (using the form T1ADJ) to a return which has already been filed. Prior to 2023, volunteers could only use the UFile software to fill out the T1ADJ on paper which then had to be mailed in by the client. Starting with the 2023 UFile software, volunteers can prepare the T1ADJ and file it in electronically using the ReFILE function. When using this function, be sure that the Notice of Assessment has already been issued.
Volunteer identification Number (VIN): In the fall of 2024, the CRA informed existing volunteers of their new Volunteer Identification Number (VIN). This is a permanent number, like the EFILE and RepID numbers, which volunteers receive once and retain throughout their service with the CVITP. The CRA has still not elaborated on the way this will be used. (See my article here where we speculate on some possible uses of the VIN.)
Direct Deposit: During the 2025 tax season, the CRA discontinued the option of using UFile software to help clients sign up for direct deposit with the CRA. (The CRA gave no reason for this change. Presumably this is because this option was open to fraudulent use.) Now, clients can only register for direct deposit through their financial institution or by contacting the CRA directly. Warning: the UFile 2025 software is misleading as it still gives signing up through the software as an option.
The Digital News Subscription Tax Credit has been discontinued.
Basic Personal Amount: Each year, the maximum amount of taxable income an individual can earn without paying income tax increases because of inflation. The basic personal amount for the 2025 return is $16,129.
2. Benefits
The Canada Carbon Rebate was terminated in 2025 by the current federal government.
The GST Credit has changed its name to the Canada Groceries and Essentials Benefit with some important enhancements. This includes increasing the value of the Canada Groceries and Essentials Benefit by 25% for five years starting in July 2026. And it also includes a one-time top-up payment to be paid as early as possible this spring and no later than June 2026, equal to a 50% increase in the value of the GST Credit for the July 2025 to June 2026 payment cycle.
The Canada Disability Benefit was introduced in July 2025 and provides qualified individuals with up to $200 per month tax free. To qualify for this benefit, individuals under 65 years of age with a valid Disability Tax Credit Certificate must apply to Service Canada. When their application is approved, they will receive a one-time lump sum payment of $150 to assist with the costs that applicants may have incurred in applying for the Disability Tax Credit Certificate from the CRA.
GOOD TO KNOW
The Canadian Dental Care Plan helps low-income households with the cost of their dental care. There is a separate application process for obtaining this benefit. To be eligible to receive this income-tested benefit, the client or the child’s parent(s) must be up to date in filing their returns. Note that successful applicants must reapply every year to maintain their coverage.
The CRA will be experimenting with automatic tax filing on a small scale this year. But it will only introduce this option in 2027, inviting a limited number of low-income households to use this new method.
In the meantime, the CRA will once again be inviting a large number of low-income households to use its automated service (mostly by phone), called SimpleFile, to submit their returns. Traditionally, only a very small percentage of those receiving the invitation (generally around 4%) choose to use SimpleFile. Most use other methods for filing their return. Many CVITP clients are among those who receive these CRA invitations.
Recently the CRA has started to become more assertive in pursuing clients with debts related to COVID benefits they have been unable to provide proof of eligibility for.