Program Overview
UNB Law Tax Clinic
The UNB Law tax clinic educates students on Canadian income tax and assists students with their income tax returns. The clinic files tax returns, free of charge, for interested UNB students.
Free Tax Services
The clinic provides free tax services for all UNB students. The clinic will be open from March 16 to March 27 in the Gerard V. La Forest Law Library (Room 301B). The clinic offers information sessions, which provide an introduction to filing taxes in Canada and explain the importance and basics of income tax compliance. The information sessions are hosted by UNB Law students and are scheduled as follows: Wednesday, February 25, 2026, from 12:30 to 1:30 p.m. in MacLaggan Hall, Room 18, and Tuesday, March 10, 2026, from 11 a.m. to noon in MacLaggan Hall, Room 12. The tax clinic team consists of Yujue Chen, Brady McKinley, and Timotios Shibre. 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.
Tax Clinic Eligibility Requirements
To be eligible for the tax clinic services, students must meet the following requirements:
- Modest income: Single person - total family income under $35,000, Family of two - total family income under $45,000.
- Simple tax solution: If your income comes from any of the following sources: Employment, Scholarships, Fellowships, Bursaries, or Grants, Interest (under $1,000). The following are ineligible for the tax clinic services:
- Self-employment
- Business income
- Rental income
- Capital gains or losses
- Interest income greater than $1,000
- Income from foreign sources/foreign property
Documentation Requirements
The following documents are required for the tax clinic services:
Identification
- Photo I.D.
- Social Insurance Number
Slips
- 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)
Receipts (if applicable)
- Moving expenses: Meals, Lodging, Vehicle Use (e.g., Gas or other relevant vehicle costs)
- Support for a child, spouse, or common-law partner
- Medical expenses
- Child care expenses
- Charitable donations
Other documentation (if applicable)
- Notice of assessment or reassessment
Frequently Asked Questions
Who should file an income tax return?
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.
Why should you file income tax return?
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.
Who pays income taxes in Canada?
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.
When are income tax return and taxes due?
April 30 every year (for non-business owners).
What is the CRA?
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.
Who can use the UNB Tax Clinic Services?
At this stage, we service UNB students (whether domestic or international) and their direct family members (spouse or children) who reside in Canada.
What can appointments at the UNB Tax Clinic be used for?
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.
Who do we NOT do income tax returns for?
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
What is the difference between H&R Block and the tax clinic?
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.
What are the documents that you generally will require to file my taxes?
- 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
How will your information remain protected?
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.
Do I need to have a CRA account to file?
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.
How do I register for a CRA account and to get various documents (ex. your T4, your code, etc...)?
Please call the CRA number to register for a CRA account and to get various documents.
Can I join as a volunteer at the UNB Law Tax Clinic?
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.
Can you file past taxes for me?
Yes, we can file current and past taxes for you. However, you will need to submit the necessary tax documents for each of these years.