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在我用studio tax 报税时 发现有以下的条款:# N; q+ T( g5 k0 _- b3 h
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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:
: R+ r6 Y S$ K% r5 H2 U. E0 @$ G1. The return was prepared by a third party (e.g., discounted returns).
0 j# {# ^ d& F+ d, h2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). % C( B- G& o% m: R; Q- a1 a2 H
3. The taxpayer died in 2013 or 2014. , J* m& x3 q# C% b) A' T2 b
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 7 n: G: I' F: X
5. The taxpayer went bankrupt in 2013 or 2014. ! k% @' w7 C- }" K" A, J, x3 G
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) V7 E/ k: v2 K1 \# c" y
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.
. G* V4 c* I9 k( u+ ?1 ]' G, I8. The taxpayer's address is outside Canada. . R. e" B) {" L0 G$ f% M
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5 ?& O3 i+ b) S- c# }7 j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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