 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
# b" k% E" S$ [. D; b+ l
! N# p. y6 |5 w) n7 nNETFILE 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:
5 j7 I- o/ q8 p+ D; Q1. The return was prepared by a third party (e.g., discounted returns). 5 o4 E) O8 j; t5 z% c! k% A
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
2 g- H0 G% e7 C: f' }, U' B3. The taxpayer died in 2013 or 2014.
& d& h6 W8 T! E. I& I0 ^4 X( w$ V t4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). , n/ s0 ]1 t. C. k8 i( Y
5. The taxpayer went bankrupt in 2013 or 2014.
5 Y0 s% a' r5 b6 G% m' O6. 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
, G& H' _1 t0 w# _8 _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 f: s5 h2 v4 [7 q8. The taxpayer's address is outside Canada.
" i9 e, ?. Z V5 V% L3 J( Z······
" W0 f; o* f! I* j
& S% @* b; E7 t7 C# P5 R条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|