 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
+ M: X9 X1 {' a4 R4 a0 Z) [3 R8 ?$ c* f
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:
6 a6 E. E( l" L- n4 K4 r' O1 F! e; R1. The return was prepared by a third party (e.g., discounted returns). 4 ]$ a0 n8 L: E$ O) Z) d
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ! ^, V! a( |( _( n* G$ D* O y% u! q
3. The taxpayer died in 2013 or 2014.
" m" b7 h& Q8 Q, Z' m3 p- F4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 8 S4 o$ m/ i3 `- w' T: k
5. The taxpayer went bankrupt in 2013 or 2014. - I8 _/ @) \( ]& W2 `5 w4 q
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
9 h% l* e* C- D$ z- O7. 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. ! Q% @! V# r% G
8. The taxpayer's address is outside Canada.
( L7 C/ w/ A5 i" U' F: o5 l······
& X5 O! Q! ^( O$ B
$ B9 N8 w: z" @% x7 I: J条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|