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在我用studio tax 报税时 发现有以下的条款:: p6 ]8 [- E; b* a( t
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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: 8 f. E, C/ t! J: M2 r4 G! `- T1 V
1. The return was prepared by a third party (e.g., discounted returns). $ n0 d# R* a. R! I/ i7 T
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). : O* @, p/ z4 T5 u3 [
3. The taxpayer died in 2013 or 2014. ' [- f/ F x8 p
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 2 |6 ^/ W3 C6 G1 T( Z# [, F) Y7 O
5. The taxpayer went bankrupt in 2013 or 2014. ) W9 D' [" W1 T$ V$ 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) O+ e2 o" V) {, t3 E% c3 M6 N
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.
, X4 F& V7 m* x. D3 H# M& B8. The taxpayer's address is outside Canada. - z/ ?3 f5 \1 L: m8 U+ O8 I
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8 |* B" P# A, Y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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