September 5, 2024

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Summary:

Data on the results from delivering CVITP service to clients indicate that:

1. the numbers of individuals assisted and returns filed reached new peaks in the 2023 tax season, but are only marginally greater than the previous peaks reached in the 2019 tax season
2. the average number of returns filed per individual assisted regained the peak last attained in the 2020 tax season
3. the value of refunds, benefits and credits generated also increased nationally but the average amounts per individual assisted and per return filed remained largely the same despite inflation related increases to individual benefits and credits

Data on the infrastructure which supports CVITP service delivery indicate that:

1. The number of host organizations has been in decline since the 2020 tax season and was the same in 2023 as in 2022 despite the introduction of the pilot grant project in 2021 which was specifically intended to raise the number of host organizations
2. There was a modest upturn in the number of volunteers in 2023 after bottoming out in the 2022 tax season

Analyzing these data using some measures of productivity for CVITP service delivery, we conclude that:

1. Volunteer tax preparers are on average doing more work than ever before, assisting more individuals and filing more returns
2. While host organization productivity has improved since it bottomed out in 2020, it has still not regained the levels last seen in 2017

Looking ahead:

1. Increased use of Autofill My Return and Efile as well as making grants a permanent fixture of the CVITP could have positive effects on productivity
2. However, if the CRA does not maintain any financial incentives for host organizations beyond 2024, this could have a negative effect on productivity as could some of unintended consequences that may arise with the introduction of automatic filing