 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:2 C" Y5 S4 z4 |) ]0 _
% Q- x, l0 n: A% i4 u
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:
1 v+ x8 y$ W M h; D$ {8 ` e8 Z' A1. The return was prepared by a third party (e.g., discounted returns). 9 Q* l7 p$ M, R- ~ U
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). + }( {+ Q |+ \. d6 X% z- {
3. The taxpayer died in 2013 or 2014. 7 w8 X/ S. c' ~
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 3 P; z0 l3 z; L
5. The taxpayer went bankrupt in 2013 or 2014.
- B9 B; S7 B4 O l$ `# u0 B6. 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 OASRI8 j# b: u! b: `, t1 _2 }0 o
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. + \7 ~* W9 l7 _* W" @
8. The taxpayer's address is outside Canada. 0 h: e9 w3 G9 \
······
p4 L1 n/ \- v" z" U" ~4 B7 Z& U" Q
条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|