 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:4 C6 M( P# V" G y
# B" b8 ~, W0 W6 v" E: q0 W
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: 5 K8 R: R3 o3 N) N- R/ h
1. The return was prepared by a third party (e.g., discounted returns). & z: b9 O, i) r7 i) K9 O- s
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 3 y5 l U2 F$ v2 F% ?
3. The taxpayer died in 2013 or 2014. . x1 z2 [( z. S% h9 n$ K/ G+ c4 C
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 2 i# d8 v8 L5 D5 ]
5. The taxpayer went bankrupt in 2013 or 2014. 1 f& E& @9 t; J: [7 x
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+ l+ E$ b; s6 V' R& n. B$ S; M' w
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.
% X' o! T3 L7 M7 b j9 u5 [8. The taxpayer's address is outside Canada. , W' E3 h* I; Q9 E( h
······$ b1 y% g4 y8 ~
# k/ U$ ^( p9 P条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|