 鲜花( 18)  鸡蛋( 0)
|
在我用studio tax 报税时 发现有以下的条款:
* I! E, i! ?0 R2 f8 `) I* X) X. E" q
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' x7 J' d* P+ e) [- a1. The return was prepared by a third party (e.g., discounted returns).
. b; r9 ]0 {; R# i2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). " a; N' K& o5 ?) r/ N+ Y! P5 z/ r
3. The taxpayer died in 2013 or 2014.
1 q. x4 f( M$ o1 _" U4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
5 d( @+ L& f- W0 N1 |( b5. The taxpayer went bankrupt in 2013 or 2014.
; u U& I: U+ y3 E& B+ y6. 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
) ^, f6 P) Z/ `3 j, I" {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.
9 }: B, U" `+ b0 o; V8. The taxpayer's address is outside Canada. ! a! ~7 o. ^$ F2 [
······
! A6 j! x" Y |8 ?' \4 B4 k( N: \, h; @, w
条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
|