The Canada Revenue Agency’s Community Volunteer Income Tax Program (CVITP) is offering free tax preparation clinics where volunteers complete tax returns for eligible individuals. You may be eligible if you have a modest income and a simple tax situation.

These suggested income levels are a guideline for determining eligibility:
Family size Total family income
1 person $30,000
2 persons $40,000
3 persons $42,500
4 persons $45,000
5 persons $47,500
more than 5 persons $47,500 plus $2,500 for each additional person

More details can be found here http://www.cra-arc.gc.ca/tx/ndvdls/vlntr/clncs/nb-eng.html