 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
/ }' Q0 y: r* a+ S2 o* K: Y& F# _
1 L* w8 J5 [0 w+ t* N8 C& VNETFILE 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:
2 D8 n) m3 F: n2 j5 a c& g1. The return was prepared by a third party (e.g., discounted returns). ( k3 K8 M3 l6 B" ~) \$ z4 L7 `
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
R. N! R2 U0 ^& F" d# U- F3. The taxpayer died in 2013 or 2014. ! a U( ?1 L; c4 u# X* y$ I
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
2 M3 u6 V% W' k5. The taxpayer went bankrupt in 2013 or 2014. % q( p O# g2 B4 K$ u: A" Q
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! B& m1 I' U0 @; ^$ i7 p y0 f; a
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.
1 w3 ^' d& b# s) B8 D. T8. The taxpayer's address is outside Canada.
/ [7 E/ @" j' n* ?3 t8 |······5 S0 l: p1 S9 U: g7 U; A! G
. }9 [5 z7 b. A4 u" `
条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|