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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:
$ {9 f% }6 H/ @( p: y4 U' U1. The return was prepared by a third party (e.g., discounted returns).
% F0 f" c0 u4 n2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 9 N8 |/ `" K" \6 O0 k) @
3. The taxpayer died in 2013 or 2014.
/ g2 l3 U. C' v/ k7 u4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 7 j" x1 l/ G) ]
5. The taxpayer went bankrupt in 2013 or 2014. " C) S' m( ]4 Q5 \
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+ M. Q. S/ |* K# u/ Q# E0 Z
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 S$ T: i9 ^# B' ?; v
8. The taxpayer's address is outside Canada.
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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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