 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:! M' z% Y) h# W0 e# C
# m! w& q8 L% q7 S; S* g% u9 [
NETFILE is only available for current year (2013) income tax and benefit returns. The following is a list of the criteria that would exclude a taxpayer from NETFILE: 6 l) @) g% g' B* O4 L- K* y2 B7 L
1. The return was prepared by a third party (e.g., discounted returns).
: P2 Y; D5 }+ |' a: w2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
$ @" {. S! M: t K; W' _* ~3. The taxpayer died in 2013 or 2014. / }: v5 ~% v U) C( x6 I( {
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ) }3 q$ s. w* B6 |( E* Y$ w* I1 N1 R) O
5. The taxpayer went bankrupt in 2013 or 2014. ' h; G' a# u( K% D8 ^" _* M
6. The taxpayer is an immigrant, emigrant or a non-resident. This excludes the following income and tax forms: Schedule A, Schedule B, Schedule C, Income from NR4 slips, T4A-NR slips, NR-OAS slips, NR-CPP/QPP slips, Section 116, Section 216 income, Section 217 income, Taxable capital gains from disposing of Canadian property if received as a non-resident and OASRI
{9 B; n4 b/ |7. This is the taxpayer’s first year filing an income tax and benefit return with CRA and the CRA does not have a complete date of birth for the taxpayer on record. / _0 H+ K" Y. v9 I) X ^+ |6 u/ d
8. The taxpayer's address is outside Canada. ( T% a4 E8 o# ]5 Q, a; X$ k
······. {) ~% c/ _4 N. ?; w! {: u) S0 g; b
6 L0 [* q( A; E: g6 A条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|