 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
j! j# I: c# ?, |! m8 o/ o* S. A2 X
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: % \) ]" T' {3 D. z, h" q2 n
1. The return was prepared by a third party (e.g., discounted returns).
w! I0 b& ~9 |" {2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
4 V) |. B2 n3 O; a! D! ~3. The taxpayer died in 2013 or 2014.
! ]- n/ ]0 N- i D8 i4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
0 S" Y3 t) t( W0 O5. The taxpayer went bankrupt in 2013 or 2014.
# }4 Q0 Q% k. ]8 H( |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
* F; o' F2 e0 p, c( I7. 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. 9 M9 v3 c% ?- m l' Z( L- ^
8. The taxpayer's address is outside Canada. 7 f$ T' t! h8 f% L' h ~2 O' E
······* G" }( g8 R [! F( @# {' t$ o: e
0 j% ?9 L: i2 n( w" ]/ q) w条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|