 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:1 c, X; w3 G1 s: X) k# u) o
/ _2 E* W4 _$ Q9 {& O
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:
+ d. J) R2 V2 B7 |1. The return was prepared by a third party (e.g., discounted returns).
! y. l G8 p# I# d, Y$ Y, }8 O6 ~2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
- Y3 j. K# c3 m* ~2 K* q+ C3. The taxpayer died in 2013 or 2014.
6 {; n; S& M. d3 ~% A( |. E4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
6 J( T' W# b4 g5. The taxpayer went bankrupt in 2013 or 2014. % z4 A& Y7 i- E, M' D" t
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
) S4 I: u0 B9 ~; A% j" ~0 i7. 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. " @4 q# z+ T4 O/ H
8. The taxpayer's address is outside Canada. * o. G" p# {' _ u u& \7 _$ E% C$ d$ ]
······8 L" S& G# D5 D% c j) u
3 {" q2 c1 [# Z& z
条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|