Name of Organization: CLASP & KPMG
Website of Organization: https://www.osgoode.yorku.ca/community-legal-services/welcome-community-legal-aid-services-program-clasp/clinics/
Organization’s Mandate: 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 Name: Tax Dispute Clinic
Project Type: Client services (court forms, shadowing, mock hearings, intake, legal clinic, etc.)
Project Delivery: Remote but there may be some in person components
Description of Project:
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, and PBSC to meet the needs 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 or 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 videoconference 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 the appropriate referrals using CLASP’s referral binder.
Public Legal Education:
CLASP receives 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 students 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 Volunteers: Students will conduct legal research, prepare written materials, gather and communicate information, and assist with client intake.
Role of Supervising Lawyer(s): The supervising lawyers will oversee the research and intake completed by the students and will provide guidance if questions arise. They will also review and approve all final deliverables prior to use by the partner organization.
Type of Law: Tax Law
Main Project Deliverable: Completing client intake and assistance (e.g. completing client intake, providing client referrals, helping clients with their ID documents, etc.)
Number of Student Placements: 4-6 students
Hours per week the student volunteer(s) will be expected to work: 3-5 hours/week
Regular shifts or a flexible schedule: The research will be flexible but shifts for intake will be scheduled.
Is there a workspace provided for the student at the Organization: Yes, some workspace will be made available at CLASP.
Devices and technologies the students will be required to have: Computer, internet, Microsoft office, and phone.
Is there an expectation for the student(s) to be bilingual: No, but being multilingual is an asset.
Law School Pre-Requisites: 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.
Other Requirements or Expectations: 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