 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
: L3 ~/ X& T( Y- b3 {( n1 K2 J: \" _# D6 `
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: % T0 v- j- e, Y( O8 X7 ~7 J
1. The return was prepared by a third party (e.g., discounted returns). 4 A# y1 A9 B* e% _- F4 _
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). * R$ G, t+ V# m6 r# d5 c$ @
3. The taxpayer died in 2013 or 2014. 2 x# {1 M2 L) v: U% m
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). - S! h8 g5 x) a) R
5. The taxpayer went bankrupt in 2013 or 2014. ! f/ M; o: h$ N1 R& f5 q/ R
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% a5 e$ o' N' [
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.
2 l, e# ]) G( m5 `: U K8. The taxpayer's address is outside Canada. . S+ |1 k; C1 V: s1 q: c D
······2 o6 ~! i, v0 I0 @1 E
; x$ G: b$ A5 Y0 p7 o- L条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|