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在我用studio tax 报税时 发现有以下的条款:
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' W. g4 X+ c# a( UNETFILE 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: 7 O _+ T8 t8 y# j- p& I+ @
1. The return was prepared by a third party (e.g., discounted returns). 2 ^6 {: Z+ `& _# Z7 o1 m$ [; F- w
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). $ c: h* g' u( |
3. The taxpayer died in 2013 or 2014. C. ~- ~5 G# [# r. p
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
4 J( f: P2 [$ Q6 A! U5. The taxpayer went bankrupt in 2013 or 2014.
' `0 J) ^3 e+ V P# |" D6. 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
" j: O& ^- D, u3 z& D6 b; y+ L7. 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.
G' b: L3 x1 a+ L% z! _# Q- P8. The taxpayer's address is outside Canada.
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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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