 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
: v7 Z0 g( ]' @7 o3 z9 V% o" o; e# ~5 @5 W$ l1 W% j- j
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:
; t7 {; `. j; v4 b; F" r4 i1. The return was prepared by a third party (e.g., discounted returns). ' S! R3 f; L+ u; A: x
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). * t3 i! | p* y3 G0 A6 d
3. The taxpayer died in 2013 or 2014.
, K$ X J0 ]2 `4 t$ I4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). % l/ }% f' f5 r5 @; e `+ ~; I" S
5. The taxpayer went bankrupt in 2013 or 2014.
& h# I( |. ]6 j, g6. 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
$ ^5 ?( t, t- Z: d, D7. 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. 3 ^2 \& b; @: @, N# k
8. The taxpayer's address is outside Canada. ) v. l/ f* M0 h% ?/ q- N# P
······& T. S7 V) \; Z1 ?7 z5 C
- u6 R1 e( M" i% N& N' q8 r
条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|