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在我用studio tax 报税时 发现有以下的条款:) p& k! Z, d- J% y* ]
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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:
/ @3 g" p$ K% R1. The return was prepared by a third party (e.g., discounted returns).
) ^3 P. E! s0 b) E+ L+ B! s9 @% i% w! M2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 9 a( y! b3 h7 ^9 N7 w# P
3. The taxpayer died in 2013 or 2014. ) F' ~, e1 Z$ Y% z) t+ O" ` `
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
/ G* p; l w6 j: q4 I( K2 k5. The taxpayer went bankrupt in 2013 or 2014. , V$ m- g( i; w4 I8 Z1 _
6. 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
' X) G9 X# ~4 @, w: h; S7. 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.
2 x: M9 w6 |# r) x/ D8. The taxpayer's address is outside Canada. 6 p" A r! N# w/ I- T3 q
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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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