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在我用studio tax 报税时 发现有以下的条款:
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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:
% v B' w8 Y) Y% e% E1. The return was prepared by a third party (e.g., discounted returns).
& K. r0 e6 A% S0 y( `/ h2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 7 m! Z, ]' q# `: U. L. n% Y+ ] w
3. The taxpayer died in 2013 or 2014. 6 G7 ]% S+ _! Q, }$ V- \, X
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
( ]6 v) d/ U9 ~1 T- b9 M# s5. The taxpayer went bankrupt in 2013 or 2014.
! U8 p4 D F7 F- [+ O0 G4 v6. 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 @9 s" T4 u1 L: y+ z" K8 }
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. . P: H4 G3 ?/ y3 f5 q8 p9 ~
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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