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在我用studio tax 报税时 发现有以下的条款:% U+ w# E* n7 q5 [7 j7 k: R/ C
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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:
k& {% S4 l' @$ k; p1. The return was prepared by a third party (e.g., discounted returns). 5 B, p6 p+ ^3 ]3 z1 A; W
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
" p1 }6 R/ o/ U D# Q2 K3. The taxpayer died in 2013 or 2014.
. [( O' U1 N1 h. m# _' A m! E+ X4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
) y" \$ `% }) | ], d5. The taxpayer went bankrupt in 2013 or 2014. 0 k$ {3 o- O: V, w ]3 e4 n0 L
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
* r6 T$ `; _4 k' k, X1 W. Y1 S7. 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 V# m* @3 H0 w7 f0 S7 D
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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