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在我用studio tax 报税时 发现有以下的条款:7 }: q2 n. I+ }) Y ]; Z4 \
# q) `" V. r: _* Z/ |) \; nNETFILE 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:
9 g# S) ^: H# q4 ]+ C) F1. The return was prepared by a third party (e.g., discounted returns).
5 T% o4 y* e) d' A" B& k- Q2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
- c% z. Z0 \( t: T4 Y& o7 x# p3. The taxpayer died in 2013 or 2014. " B/ C5 q6 ^# w% ?& T* E; M" r
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). % V3 j f) Q' [2 ~; f y9 X! n
5. The taxpayer went bankrupt in 2013 or 2014. / W5 v# [% n* D) {- L0 y% C
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 M/ }2 t# g7 y% i# Q$ T: g
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.
2 N+ }; N, |# y9 y8. The taxpayer's address is outside Canada. ! D% J1 l4 F: g4 |0 z, L
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) q' _- N9 _/ F' k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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