Individuals with a modest income and a simple tax situation.

In general, a simple tax situation means you have no income or your income comes from the following sources:
-Employment
-Pension
-Benefits such as CPP, disability, CCB, EI, social assistance
-RRSP
-Support payments
-Scholarships, fellowships, bursaries or grants
-Interest (under $1,000)

Income eligibility (total income):
-One person: less than $35,000
-Two people: less than $45,000
-Add $2,500 for each additional dependent

Volunteers do not prepare tax returns for complex situations such as:
-Returns for deceased persons
-Individuals who file for bankruptcy
-Self-employed individuals
-Individuals who report capital gains or losses
-Individuals who report employment expenses, or business or rental income and expenses