Getting the individual's authorization and information

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https://www.canada.ca/en/revenue-agency/services/tax/individuals/community-volunteer-income-tax-program/lend-a-hand-individuals/training-volunteers/itavp-learning-guide/best-practices-tax-preparation/getting-authorization-information.html

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Getting the individual's authorizations and information

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Getting authorizations to begin preparing the tax returns

To authorize you to prepare their tax returns, each individual who takes advantage of the income tax assistance program must sign the following forms:

  • Federal tax return: Form TIS60, Community Volunteer Income Tax Program – Taxpayer Authorization
  • Quebec income tax return: Form TP-1000.PB-V, Authorization to Complete and File a Personal Income Tax Return Online (Income Tax Assistance – Volunteer Program)

Depending on whether tax returns are filed electronically or mailed, you may be required to complete these forms at three different stages of the tax preparation.

Here are the stages at which Forms TIS60 and TP-1000.PB-V must be completed and signed:

  • Before the tax returns are prepared the individual must authorize you to prepare their tax returns as an ITAVP volunteer

If the tax returns are filed electronically:

  • Before the tax returns are transmitted the individual must authorize you to electronically file their tax returns
  • After the tax returns are transmitted you must sign the forms and enter your EFILE and NetFile Québec numbers

Important note

Form TIS60 must be signed for each federal tax return you prepare and Form TP-1000.PB-V must be signed for each Quebec income tax return you prepare.

TIS60 and TP-1000.PB-V forms must be given to the individual, regardless of whether the tax returns are prepared on paper or using tax software.

  • The individual must not send the forms to the CRA or Revenu Québec and must keep them for six years
  • You should not keep any copies of these forms

(Federal Maple leaf icon) TIS60 – Section I - Authorization

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Community Volunteer Income Tax Program Taxpayer Authorization form

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Section I – Authorization

Part A – Identification section is blank

Part B – Disclaimer section is blank


Section I – Authorization (Parts A and B)

Before you start preparing the federal tax return, Section I – Authorization must be completed and signed.

  • Part A – Identification identifies the individual
  • Part B – Disclaimer, the individual acknowledges with their signature that their federal tax return is being prepared by a volunteer. The individual whose information is in Part A must sign Part B.

(Provincial Fleur-de-lys icon) TP-1000.PB-V – Part 1 - Identification of individual and Part 2 Authorization to complete the income tax return

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Authorization to Complete and File a Personal Income Tax Return Online form

Income Tax Assistance – Volunteer Program

Identification of individual section is blank

Authorization to complete the income tax return section is blank


Part 1 - Identification of individual and Part 2 - Authorization to complete the income tax return

The individual must complete and sign parts 1 and 2 of Form TP-1000.PB-V so that you can prepare their Quebec income tax return.

  • Part 1 – Identification of individual is used to identify the individual
  • By signing Part 2 – Authorization to complete the income tax return, the individual agrees to have their Quebec income tax return prepared by a volunteer

Part 3 must be completed and signed by you and the individual if the Quebec income tax return is filed electronically. For more information, refer to section Getting authorization to electronically submit the tax returns.


Virtual income tax preparation sessions

Additional means are available to obtain an individual’s authorizations during virtual income tax preparation sessions. For more information, refer to the Personalized Space for Volunteers on Revenu Québec’s website.

Gathering and verifying the individual’s information

First establish a working method. You will make fewer errors, save time and feel more confident.

The following tips can help you fine-tune your own working method:

  • Before you begin, ensure that the individual has given you all the receipts, RL slips and tax slips you need
  • Confirm with the individual that the information on the slips, such as the name, the social insurance number and the issuer’s name, is accurate:
    • if a slip contains inaccurate information, the individual should contact the issuer of the slip to have it corrected
  • Sort each individual’s documents methodically: separate the tax slips, the RL slips and receipts according to the different sections of the tax returns:
    • for example, keeping all T4 and RL slips together makes them easier to find when entering employment income information into the tax software

Tax tip

When preparing prior-year tax returns, always start with the earliest year and proceed in chronological order. Filing the current year first can cause issues, such as:

  • a refund from the current year tax return may need to be repaid if earlier tax returns result in a balance owing
  • benefits and credits may be impacted because the majority are calculated using prior-year information

Questions to ask the individual

Use Form COM-298-V, Information Sheet, which is available in the Useful documents for volunteers section of the Personalized Space for Volunteers on the Revenu Québec website, to conduct the initial interview with the individual. This form collects all the necessary information from the individual to prepare their tax returns. This step is essential to report the exact income and claim the credits and deductions the individual is entitled to.

If an individual's banking information needs to be updated with the CRA and Revenu Québec, refer them to:


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2026-01-29