Project Type: Client Intake and Assistance
Fields of Law: Tax Law
Positions Available: 4 students
About CLASP & KPMG
CLASP is a free community legal clinic that assists low-income individuals in the City of Toronto with their legal issues in administrative law, criminal law, family law, and immigration law. KPMG is a Canadian leader in delivering Audit, Tax, and Advisory services. KPMG responds to clients’ complex business challenges across the country and around the world. Their employees provide crucial services to many of the top business, not for profit and government organizations in Canada.
Project Details
Why a Pro Bono Tax Clinic Model?
Many low-income individuals encounter legal problems, including problems with tax law. Despite this, pro bono services in tax law are extremely limited in Toronto and Canada more generally. This clinic is a collaboration between CLASP, KPMG Law LLP, and PBSC to meet the need of the community and serve as a model for other tax clinics across the country. The resolution of a tax matter often enables the taxpayer to address other problems, such as obtaining better housing, repairing a vehicle, or obtaining needed medical care with the tax refund of relief. The structure for the Pro Bono Tax Clinic is based on the process used in Virginia’s Community Tax Law Project, one of 156 low-income Tax Clinics across the United States. The structure has been modified to reflect the planning meeting held on July 25th, 2018.
Scope of Services:
Services will be limited to summary advice and legal information. Assistance is available for the following tax issues:
- Disability tax credits/programs
- Spousal support and Canada Child Benefits
- Small business tax credits/deductions
- T2200 forms
- Housing credits
- Unreported income
- Garnished wages
- Canada Emergency Response Benefit (CERB)
Clinic Intake and Service:
Potential clients can reach the Tax Dispute Clinic at CLASP’s main number (416 736 5029) during CLASP’s operating hours. Students will have access to the CLASP-KPMG email account to access client information and will assist with intake when possible. Supervision by the KPMG Lawyers will generally be done remotely either through video conference or phone. Additional procedures, including measures such as how forms will be signed, will be outlined during training at the start of the placement.
Where written advice is required, students will speak with the supervising lawyer to confirm next steps. No letters will be sent by students or by the clinic without the express approval and due diligence required of the supervising lawyer. Before and after each shift, and time permitting, lawyers and students will have a quick virtual debrief about recent clients and tax law issues. Students are not permitted to provide legal advice.
It is expected that a diverse range of other legal issues may arise while interviewing clients. Volunteer lawyers and PBSC students are encouraged to make appropriate referrals using CLASP’s referral binder.
Public Legal Education:
CLASP received requests from the community for PLEs. CLASP can advise community partners that the Tax Dispute Clinic can provide Tax Law PLEs. The Tax Dispute Clinic student will work, under the supervision of the supervising lawyer, to develop PLE materials and deliver PLEs in the community, should the opportunity arise.
Role of Student Volunteer(s)
Students will conduct legal research, prepare written materials, gather and communicate information, and assist with client intake.
Is A Work Plan Required For This Position?
Yes, students will work with the organization and lawyer supervisors to create a work plan to further develop its processes and promote the clinic’s services to the community.
If yes, the student(s) must reach out to the lawyer supervisor, draft a work plan, and submit it by email to the Program Coordinator and the lawyer supervisor by November 1st at the latest. Please note that workplans are required for all legal research and writing projects.
What Type Of Training Will the Organization Provide?
Note: All first year PBSC volunteers and all volunteers working on research projects must also attend a PBSC/Thomson Reuters legal research strategies workshop.
In addition to PBSC/Thomson Reuters training, the lawyer supervisor will offer a brief virtual overview of intake/screening practices, issue spotting, and client interview skills. The lawyer supervisor will provide further training specific to tax law and common tax issues the clinic will deal with.
How Many Hours Per Week Will the Student Volunteer(s) Be Expected to Volunteer?
3-5 hours per week.
Will The Student(s) Be Expected To Show Up For Regular Shifts Each Week?
The research will be flexible but shifts for intake will be scheduled.
Is Workspace Provided For the Student Volunteer(s)?
Yes, some workspace will be made available at CLASP.
Requirements and Expectations
Being multilingual is an asset.
Successfully completing or concurrently taking an introductory tax law course is a requirement. Students who have already taken tax will be given preference, otherwise a successful candidate must take it concurrently in the Fall.
Experience in a clinic setting, experience with tax law issues, experience with poverty law, and experience with client intake/interviewing are preferred but not necessary.