 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:, P1 \9 F0 e& Y$ O. y; f+ _% \
( Q2 [; O. F+ c, JNETFILE 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:
4 `; |" { \0 z9 U$ n/ D+ n3 P1. The return was prepared by a third party (e.g., discounted returns).
- V) W3 j+ ^" i3 @. l2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 8 ^) d" @) F( j' b
3. The taxpayer died in 2013 or 2014.
& ?4 u E8 D! X+ Q, _+ F4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 8 f9 j: w! U$ W; F/ I5 f/ H2 m
5. The taxpayer went bankrupt in 2013 or 2014.
( k9 o* ]3 T- q4 q" v Q" H5 ?* T6. 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
" h1 f+ U7 R& F3 K4 y- g$ I3 e: C7. 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.
% x6 H7 a9 O4 z) u- ?9 U9 f8. The taxpayer's address is outside Canada. / h* u/ H# o# q' K
······' F8 L/ K- t# s
! u3 _6 O2 B0 i. z Q) [( T0 l" J条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|