October 6, 2021

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In a series of forthcoming articles, we will make use of the following model as the basis for discussing different relationships within the CVITP.  We believe this simple model summarizes the most important relationships which make up the CVITP.

1. Client and the CRA:  This is the core working relationship.  Residents need to file a return with the CRA regardless of whether or not they are a Client with the CVITP.
2. Client and the Host Organization:  The Client usually receives CVITP services through a Host Organization which offers tax clinics.
3. Client and the Volunteer:  At some point in the process, the Client will speak with the Volunteer who is filing their return.
4. CRA and the Host Organization:  The Host Organization is registered with the CRA to host CVITP tax clinics.
5. CRA and the Volunteer:  The Volunteer is registered with the CRA to prepare and file income tax and benefit returns.
6. Host Organization and the Volunteer:  The Volunteer usually works under the umbrella of one or more Host Organizations.