 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
1 I- G) ~$ @( }" i% S8 f! l7 X3 g0 p
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: ( e* j/ Y4 k6 _+ i6 l$ o
1. The return was prepared by a third party (e.g., discounted returns).
9 X. m3 J' ]" p8 K* S2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). # ?5 Z9 C& i$ C. a
3. The taxpayer died in 2013 or 2014. 8 u6 `/ \* h/ N D) O; ?, [! X
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
$ {* M7 K# O* y# ]7 z1 ~4 ]* _5. The taxpayer went bankrupt in 2013 or 2014. 1 N; o- L# Z6 d" T4 H% C
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: S- {. E6 N" W; T
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. 7 U1 H4 q0 `5 J/ A
8. The taxpayer's address is outside Canada. 4 H% m3 x3 I0 v& I _
······
! T1 t! Z$ @/ v# z
& x+ g+ ^/ u/ P0 J条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|