 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:- o) N! a, c. |+ P$ s" V8 @7 l
1 E! S! Q2 t4 v# X, {( {# oNETFILE 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 u! J* N: E* \( g; D
1. The return was prepared by a third party (e.g., discounted returns).
) L K7 d# v$ l5 W2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 9 j0 \0 S" i, I2 P7 s% H$ G
3. The taxpayer died in 2013 or 2014.
' g% j1 |& R; \* u4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
* F2 }: A* i5 c% T0 L/ {; l5. The taxpayer went bankrupt in 2013 or 2014.
; {% j; v% O. Q5 C' _. H. p6. 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 OASRI8 ~9 s. I4 O o
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.
% z& s$ n, |3 v" ^$ [2 L. c! }! U9 N8. The taxpayer's address is outside Canada. . k2 j6 f+ j k$ B% N0 n
······ o6 U+ J" s6 l& }% p) }
" L% K# ~, B" C条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|