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在我用studio tax 报税时 发现有以下的条款:
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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:
k# e Z: R4 g1. The return was prepared by a third party (e.g., discounted returns). 3 ~/ p! {/ O0 @6 j6 ~' z6 i3 `
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 7 }! f% S% v6 S9 x; @3 W
3. The taxpayer died in 2013 or 2014. # V* R( c1 b- D. L; E
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
4 N6 e5 m0 u) D( E% v9 a) _5. The taxpayer went bankrupt in 2013 or 2014. 8 v5 q* R5 L7 o8 ~+ z: `+ B' w+ {
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
5 D3 [" ?! ]" C' k7 m+ 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. 6 F9 L8 E# z& H: ?% U+ W
8. The taxpayer's address is outside Canada. ( F4 C( `" P& m8 g9 I% K
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条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
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