• Single person – total family income under $35,000.
• Family of two – total family income under $45,000.

If your income comes from any of these sources:

• Employment
• Scholarships, Fellowships, Bursaries, or Grants
• Interest (under $1,000)

• Self-employment
• Business income
• Rental income
• Capital gains or losses
• Interest income greater than $1,000
• Income from foreign sources/foreign property

• Photo I.D.
• Social Insurance Number

• T2202 Tuition and Enrollment Certificate
• T4 Slips (Employment Income)(if applicable)
• Interest, dividends, mutual funds (T3, T5, T5008) (if applicable)
• T4A (Scholarship/Fellowship/Bursary Grants)
• T5007 (Worker’s Compensation or Social Assistance)
• T4E (Employment Insurance Slip)
• T1B (Request to Deduct Federal Covid-19 Benefits Repayment in a Prior Year)

• Moving expenses
  • Meals;
  • Lodging;
  • Vehicle Use;
    • I.e. Gas or other relevant vehicle costs
• Support for a child, spouse, or common-law partner
• Medical expenses
• Child care expenses
• Charitable donations

• Notice of assessment or reassessment

Generally, every individual resident in Canada must file income tax returns with the CRA before April 31 every year. This is especially true if the person sold a capital property or has withdrawn money from their RRSP under the Home Buyer’s Plan or Lifelong Learning Plan in the past that they have not yet fully repaid. You are also required to file a tax return annually if you want to receive government benefits such as the child tax benefit or GST/HST credit. Only in some very limited circumstances may an individual be exempt from filing.

We recommend students file their income taxes annually even if they did not have any income to report for the year. The filing allows them to get their tuition expenses recorded with the CRA, which they can use to offset against their income in future years and to have a high tax refund.

Note that you may be considered a resident of Canada even if you are an international student who came to Canada to study for a year.

There are many reasons to file your taxes. As a student, it is possible to get a tax refund from the government if you were employed during the previous year. The government generally withholds income taxes at source and therefore you may qualify for a refund of some of this tax money. Other reasons include taking advantage of the tuition tax credit, the GST/HST tax credit, being able to deduct moving expenses and being able to contribute excess funds into your RRSP. There are also potential penalties for failure to pay taxes.

Generally, Canadian residents on their worldwide income and non-residents on their income from Canadian sources pay income taxes in Canada. For students born, raised and living in Canada, they are almost certainly Canadian residents.

For international students, who came to Canada for study, the answer depends on many factors. This includes if they have a permanent place to live, a spouse or a child in Canada or if they stayed in Canada for more than 183 days in a year.

April 30 every year (for non-business owners).

The CRA is the Canada Revenue Agency. This government agency is in charge of administering and collecting taxes in Canada. They perform this function for the Federal Government and for most provinces, including New Brunswick.

At this stage, we service UNB students (whether domestic or international) and their direct family members (spouse or children) who reside in Canada.

Receiving support for filing annual income tax returns or for clarifying questions relating to it. Note that the clinic’s services are seasonal, generally provided during tax season during March and April.

If you meet one of the below criteria, please see an accountant:

• Individuals who are not a UNB student or the direct family member of a UNB student
• Individuals who have a total family income above $35,000 (single person)
• Individuals who have a total family income above $45,000 (family of two)
• Individuals who are self-employed or incur employment expenses
• Individuals who receive business income and/or expenses
• Individuals who receive rental income and/or expenses
• Individuals who have interest income over $1000
• Individuals who received capital gains or loses
• Individuals who filed for bankruptcy in the current tax year or, if the prior return has not yet been filed, the year before the current tax year
• Individuals who are completing a return for a deceased person
• Individuals who receive income from foreign sources/foreign property

The tax clinic is a student-run pro bono service organization that focuses on helping the UNB student community, while H&R Block is a for-profit business organization. Our clinic offers to help you do your income tax returns at no cost. While H&R Block has a free software for self-filing, services of their experts generally come at a charge.

• Photo ID (required)
• Social Insurance Number (required)
• T2202A (if applicable)
• T4 (if applicable)
• T5 (if applicable)
• Our client information sheet (completed on spot)
• Potentially more, depending on your situation

We sign consent forms through the CRA and provide you with our CRA volunteer number. Further, we delete any documents that contain confidential information as soon as we complete our service to you. Finally, we can meet in person so there is no permanent transfer of confidential information.

No, we can file anyways. However, we recommend you set one up to access your Notice of Assessment (NOA), credits and to set up online banking for direct deposits.

Please call this CRA number: 1-800-959-8281. Remember, the address that you provide them is the one to which they will send your code. Save the error message that you are receiving so they can resolve it as quickly as possible. Generally, it takes five business days from the creation of your CRA account/resolution on the phone to receive the code.

Unfortunately, no, according to the nature of the clinic. The UNB Law Tax Clinic volunteers are only UNB Law students who have been pre-screened, selected and trained for the clinic well before the tax season starts.