Is OEPTC applied for and rent/property tax declared?
If a newcomer, was immigration section completed?
Were the spouse and all dependants added?
Change in spousal status?
All slips received by client that they expected (and should expect) to receive, and all entered? Is autofill advisable to catch ones the client may be missing?
Check UFile warnings and errors.
Does UFile summary show GST/HST credit, Trillium benefit, and child benefit in amounts expected?
Reminders / Recommendations:
Address:
Double check and be certain you entered the client’s address correctly before efiling. If you get the SIN or birth date wrong you won’t be able to efile and if the last name is misspelled you probably won’t be able to. But if you get the address wrong the error is not caught and it could potentially cause great inconvenience to the client.
Changes in Marital Status:
In most cases common-law status begins only after 12 consecutive months of cohabitation. It is not retroactive. Care should be taken if asking a client when their status as a common law spouse began. A client might give the date they first started living together with their partner, but the “date of change” in UFile from single to common-law spouse is 12 months later.
If spouses live separate and apart for more than 90 days (due to a breakdown in their relationship), the effective date of change in marital status is retroactive to the day they first started living apart.
Spouses receiving social assistance:
For spouses living together, where one or both received social assistance income, the spouse with the higher net income must report all of the social assistance income of both spouses. In comparing net incomes, don’t count social assistance payments (line 14500) or child care expenses (line 21400). If filing complete information for both spouses, UFile will automatically assign social assistance income to the correct spouse. But if entering ‘net income only’ for a client’s spouse, UFile will include the client’s social assistance income in the client’s return even if the spouse’s net income is higher. If only one spouse is attending the clinic, and they had social assistance income, it should be entered in UFile only if the client had the higher net income. If the client has a higher net income, they need to report any social assistance income received by their spouse. Depending on the circumstances the client’s spouse may need to file a T1-Adjustment.
Seniors:
For seniors owning a home, claim both the Trillium Ontario Energy and Property Tax Credit and the Ontario Seniors Homeowners’ Property Tax Grant.
Medical Expenses:
If the client does not owe tax without claiming medical expenses, one might be tempted to not bother entering the expenses. However in certain circumstances the medical expenses can give rise to a refundable credit: the Canada Refundable Medical Expenses Supplement or the Seniors Care at Home Tax Credit.
If a client has a large number of medical receipts, to save time consider grouping receipts rather than entering each one separately. For example, add up all the drug receipts and then make one entry in UFile for drug receipts.
If there are many medical expense entries, print out the medical expenses form for the client. This will be useful to the client if they receive a letter from the CRA requesting copies of receipts.
Students, course fees:
T2202 tuition certificates are typically not mailed anymore. Instead universities and colleges make them available for download through a web portal. It is important to enter the T2202 in UFile even if the client’s income is low and they do not owe tax. For the amount to carry over, the T2202 must be entered into UFile so that a Schedule 11 is generated and e-filed. Although the institution will send the T2202 to the CRA, the tuition amount will not be claimed or carried over if the Schedule 11 is not e-filed.
It’s possible a young person may be unaware that they have a carried-forward unused tuition amount. Carry-over amounts are reported on Notices of Assessment, but clients rarely bring in their prior year Notice. If a client went to college or university in the past, it may be advisable to use auto-fill which will automatically download any unused tuition amount.
If the client has a T2202 tuition certificate for the tax year then use autofill to download any potential Canada Training Credit Limit (CTCL).
Some clients take one or a few individual courses at a private institution and they ask if they can claim their course fees. In general, the fees qualify if paid to a certified institution and taken to provide or improve skills for an occupation. Ideally the client will have, or can get, a tuition certificate, but a receipt may suffice. If not certified, the fees might still qualify if paid for a course at a post-secondary level. A post-secondary course must have completion of secondary school as a prerequisite. Courses taken to get a high-school diploma, ESL courses, and general interest continuing education courses, do not qualify.
If the client received a scholarship, bursary, or other award reported in box 105 of a T4A slip, it may be fully or partially exempt from taxation. There are several box 105 options in UFile, including one for a part-time program. Make sure to choose the right one.
Canada Workers Benefit:
If a client has employment income in the range which qualifies them for the Canada Workers Benefit, be certain you know if the client was a student. A client is not entitled to the benefit if they were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, i.e. for one or more semesters (unless they have an eligible dependent). Be sure to enter the number in Box 25 of tuition certificates if there is one. This is the number of months of full time enrollment. If you omit this, the client could wrongly receive the Canada Workers Benefit and have to repay it later.
If a client has a spouse, and they have employment income in the range which qualifies them for the Canada Workers Benefit, complete information is required for the spouse in UFile (even if the spouse’s return is not actually filed). If complete information is not given a Schedule 6 calculation of the benefit will not be generated and the person will not receive the benefit. The client should be advised against filing a return if their spouse is not also filing at the clinic, or complete information can’t be provided.
Newcomers:
For a refugee claimant, or temporary resident of less than 18 months, UFile will provide a calculation of the Canada Child Benefit if there is a dependent child despite lack of eligibility. It makes sense not to print the calculation for the client.
For an RC-151 form, if a newcomer has brought children to Canada,proof of birth is required and therefore the form will have to be mailed instead of filing online.
If the clients are two spouses and one is a newcomer while the other is not, an extra step is required in UFile for the non-newcomer: Under the Interview setup section, check the box for Immigrant, emigrant, non-resident. Then choose the option: you are a Canadian resident and your spouse immigrated to Canada in [the tax year]” The net income of the non-newcomer spouse while living in Canada with the refugee claimant needs to be entered.
Identity Matching Errors:
If a client only has one name on their SIN document, in UFile enter an asterisk (*) for the first name.
If you get an efile error, try filing an authorization. If you can file an authorization, go to the client’s My CRA account (with their permission) and then look at the name CRA has. Change the name in UFile to match CRA’s name, and then efiling should work.
If you have a client who needs to file multiple years of tax returns, and slip info is needed, your first step is to file an authorization. If an error occurs, but you somehow have the necessary information to prepare and efile at least one year, then file that year. If you are successful, then review the efile confirmation form which will have the client’s name. Change the name in UFile to match the name on the confirmation form. Then try filing an authorization again.
When filing an authorization you may get an error message advising that the client is not permitted access. This can occur when there is a security issue. However, if you can somehow get the information needed to prepare a return without an authorization, then you can try efiling the return. Just because you are not able to file an authorization does not necessarily mean you will get an efile error.
Child and Spousal Support:
If a client paid or received child support, but there is no spousal support, there is no impact on taxes and no entries are required in UFile.
If a client paid or received spousal support under a written agreement or court order, then two entries are required in UFile: (1) the actual amount of spousal and child support paid or received, and (2) the amount of child support the client was supposed to pay or receive (not the amount actually paid or received). To claim a deduction, the order or agreement for support must be registered with the CRA or it will be disallowed.
Prison:
A client is ineligible for a GST/HST credit payment, Ontario Trillium Benefit payment, or carbon rebate payment, if they were incarcerated on the first day of the month in which the payment is made and for a consecutive period of 90 days that includes that first day of the month.
Other:
If amounts are being carried forward to the next year, for example charitable donations, tuition, interest on student loans, or Canada Training Credit Limit, print out the Summary of carryforward amounts for the client, and the Charitable Donations sheet if applicable, and advise the client to give the documents to whoever does their tax return the next year.
If a client earned $3,500 or less but they don’t have a T4 or T4A, the earnings can be reported as other employment income. If the income is more than $3,500 some analysis may be required to determine if the income is regular employment, casual employment, or self-employment. A tax clinic may have a policy not to prepare a return for someone who has earned more than $3,500 without a T-slip.
If the client’s return is efiled close to the end of April 30th and they owe tax, they may wish to pay the CRA before receiving a Notice of Assessment, so that payment is made by the deadline of April 30th, thereby avoiding interest. From UFile, you can print them a T7DR(A) Remittance Form (along with the usual other documents).
If a client files late and owes taxes, UFile will show only the base amount owing—it does not calculate interest or penalties. To see the full balance inclusive of interest and penalties, the client may be able to access an express Notice of Assessment within minutes after e-filing. This may be found in the Mail section of their CRA My Account, accessible through represent-a-client.
If a child is 18 at the time the tax return is filed, the clinic must obtain the child’s permission to file it — even if the child was under 18 throughout the entire tax year and regardless of whether the child resides with the parent. The parent cannot give permission on the child’s behalf.
If a client was employed in the tax year, ask if they received profit sharing income from their employer, and if so they should have access to a T4(PS) slip. Unlike other slips, a T4(PS) is typically not available through autofill or by accessing the client’s MyAccount. They may need to contact their employer.
If filing an authorization is unsuccessful because the client’s CRA account is locked, don’t assume you cannot efile. If you can somehow get the information needed to complete the return without obtaining authorization, then try efiling.
A client may attend the clinic to complete a T1-Adjustment because they didn’t report an income amount, for example they missed entering a T4 or T5007 slip. Before proceeding to draft a T1-Adjustment form, access and review the Notice of Assessment to ensure that the CRA did not already add, on its own initiative, the missing amount. The adjustment will not be necessary if the CRA already added the amount.
In a tax year in which a client turns 17, they should file a tax return if their birthday is March 31 or earlier, even if they had no income in the year. If they don’t, they’ll lose a GST/HST quarterly payment.
For example, let’s say a person turned 17 in March 2025. They are entitled to their own GST/HST payment in April 2027 when they will be 19. The GST/HST payment made in April 2027 will be based on 2025 income. Therefore the person will need to have filed a 2025 tax return to receive the April 2027 payment.
If the client’s birthday is after March 31, then the client can wait until the next year to file (unless they have some other reason to file, for example they earned income; or paid tuition for a course taken at age 17).
Encourage clients to authorize auto-fill. Some clients believe they have all their t-slips, but they may be mistaken. In addition, by using auto-fill you’ll avoid entry errors, learn early on if there are issues with the client’s name not matching CRA records, automatically add tuition or CTC carryforward amounts, and you may be able to confirm if the client is registered for email communication and direct deposit.
If a client claims childcare expenses, print them Form T778 since the CRA could request the form later. If the childcare provider is an individual, enter the provider’s SIN number into UFile. The Income Tax Act requires that the SIN be provided.
If the client is receiving ongoing monthly child benefits, review UFile’s estimate with them to confirm that it is close to the present amount. If there’s a large difference, investigate the reason and check for errors. Keep in mind that benefits decrease a little once a child turns 6, so a small reduction may be expected.
For a couple, to get the Canada Child Benefit, both spouses have to file a tax return (although they both don’t have to be filed by the tax clinic).
In the case of spouses, if only one spouse files a return, although UFile will show a calculation of the GST/HST credit and Trillium benefit, these benefits may not be paid until both spouses have filed. Even though the net income of the non-filing spouse may be enough to calculate the credit and benefit, the CRA may require the spouse’s tax return to verify the income amount. The spouse whose return is assessed first will receive the benefits.