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在我用studio tax 报税时 发现有以下的条款:
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* Q5 R* G0 _, J, h2 f0 VNETFILE 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: . e+ d K- b9 M# e, V ?) ~* l
1. The return was prepared by a third party (e.g., discounted returns). 2 R4 R- T+ z6 c
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 0 Z& t* {) b: K' k6 {
3. The taxpayer died in 2013 or 2014.
! W0 V& a2 D! b" X4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ' c: J; I9 r# R ]; ^# A
5. The taxpayer went bankrupt in 2013 or 2014.
; S9 e6 ~3 N: i! k) A! l6. 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- A+ ], G4 k5 X0 ?& K2 `# P: n) @
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.
4 {4 `4 I. t; {! ]/ z8. The taxpayer's address is outside Canada. 2 f* P# _+ x& r/ C5 m {* k9 b0 j
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条款6, 是表示移民不能用netfile 报税吗? 应该怎么理解呢? |
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