 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:' D4 v F7 M6 y4 u3 b
; U. b" @; u% r/ MNETFILE 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: ; z4 A2 v- c+ g$ u/ }8 W
1. The return was prepared by a third party (e.g., discounted returns). ; w) Z# U V0 I& e, |/ ?: e7 u
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
8 j/ N" N# o( t3. The taxpayer died in 2013 or 2014. 1 L+ Q. |; O$ A6 ^; s+ ^) A E
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
8 y, G. U$ I/ i; ^3 S. g5. The taxpayer went bankrupt in 2013 or 2014. ; W7 a/ l8 L$ {5 i, s
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
. ]8 e4 w1 b: @; r7. 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. - C/ v* p4 m, f( i
8. The taxpayer's address is outside Canada. ! G( D3 Z& P/ l7 y& c! K8 `
······9 E0 X" K+ ~; s7 [/ @. A
# x4 K1 v" ^6 |& t C% g5 a" W$ Y
条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|