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在我用studio tax 报税时 发现有以下的条款:
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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: 4 Q7 O6 t" J2 G4 W
1. The return was prepared by a third party (e.g., discounted returns). + z% | V# i( ~* t& }
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 0 W1 c& j! ^7 A- V) c
3. The taxpayer died in 2013 or 2014. ( |: i' ?0 T( S
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ; C( J4 l' n5 ]" o) ?, [- c, D
5. The taxpayer went bankrupt in 2013 or 2014.
- _. I' V4 v1 B! g* A6. 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 OASRI9 `) z6 ?0 B3 |. o0 Y. M" m4 {
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.
6 e4 C, ?& L5 H) u$ F. O8. The taxpayer's address is outside Canada. k# o1 p4 {3 {% L% Y& J" u* p
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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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