For many CVITP host organizations, the demand for free clinic services exceeds the supply of volunteer time available to prepare returns. The income ceilings suggested by the Canada Revenue Agency (CRA) are an established way of limiting access to this free service. This article compares the income ceilings suggested by CVITP with the incomes that make up poverty lines and finds that, with a few exceptions, the former are generally greater than the latter. Host organizations which want to target their services to those who need it the most may wish to use income ceilings that are more closely aligned with the poverty lines for their region.
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