 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:6 O( Z! L' `% \3 V+ u. j2 M
6 Y. N4 a2 M5 `* Q1 F; i0 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:
4 G' Y6 z# q" m* N) p. Z% l9 q1. The return was prepared by a third party (e.g., discounted returns).
' ?3 k! n3 A2 D+ ^2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ' `& g3 M9 Z1 C4 x( f8 F
3. The taxpayer died in 2013 or 2014. - Y! J% O+ S P1 n
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
% x$ o# ^8 ^' [5. The taxpayer went bankrupt in 2013 or 2014.
( M+ Y! w2 |2 s9 S6 a! i9 d$ L6. 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* F2 R- Z. y* x- u
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.
' K) r7 }- v) H N% M$ y& P8. The taxpayer's address is outside Canada.
6 Y) ~. {4 x! M; S' u; {% E······+ G/ q! i) P1 u0 \6 d' j
) u3 H. {7 z. W, `* \条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|