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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:
; `; D7 \7 U9 V C. @7 J# | G9 Y1. The return was prepared by a third party (e.g., discounted returns). ( c; ?0 o h3 O b6 w
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 0 e% p$ n+ n, V& v" f) M
3. The taxpayer died in 2013 or 2014.
9 L" A* L& v0 w4 [. ?9 W! B1 ]4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 2 N4 O b: g& ~3 L
5. The taxpayer went bankrupt in 2013 or 2014. . B/ R& l7 d6 X6 l
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 OASRI9 m2 Z. \) L8 u% 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. $ L" g: Y6 l) j6 D
8. The taxpayer's address is outside Canada. - A/ k( a2 a( I- a
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; L; J6 h a! A; l' F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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