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在我用studio tax 报税时 发现有以下的条款:8 |2 U4 }$ @. r$ U2 k
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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:
7 a9 j; H; K2 G. }" d# z1. The return was prepared by a third party (e.g., discounted returns).
* i; C- a4 J+ {9 a i6 C2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ! c2 U( j& g4 @+ h3 Z
3. The taxpayer died in 2013 or 2014. ]: n* r9 ~6 P) y5 V
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
9 p7 {6 m+ u# v: O5. The taxpayer went bankrupt in 2013 or 2014.
. D% Z8 u- K; t% |0 y6. 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# w0 [1 [5 A! M
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.
7 `% {8 Q& d) A8. 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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