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在我用studio tax 报税时 发现有以下的条款:5 h; f0 n }7 K% a
! i. h9 c7 H7 ~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:
/ F1 v' h, ]8 F4 G! l1 L& G3 x1 t9 x' D1. The return was prepared by a third party (e.g., discounted returns). $ x a& j* U+ }# R- {
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). + j& j& R/ S6 j Q3 i. A' A% \
3. The taxpayer died in 2013 or 2014.
. Z, M0 e0 e+ d; b4 f* [) O4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
& `( q8 ]3 U3 H. O+ C5. The taxpayer went bankrupt in 2013 or 2014. 9 n, q# ^3 j8 ?% G+ a0 `, v
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 OASRI2 F4 ]- W6 V! q! M- j# g" J
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. 1 X; A0 Q$ X3 @7 @6 X
8. 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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