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在我用studio tax 报税时 发现有以下的条款:
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6 Y6 D- [; W; J; T3 q2 H6 P) BNETFILE 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:
2 `0 S- j! D- P& W1. The return was prepared by a third party (e.g., discounted returns). : f( i% C# [9 J9 ~) t' k* q
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 4 C' ]' z6 b# Q0 S
3. The taxpayer died in 2013 or 2014. $ r( _( g3 f3 F& F9 y
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
: W: ~, K% i' R2 w5. The taxpayer went bankrupt in 2013 or 2014.
3 j( }" w3 W4 T* `, B" Z. t. t6. 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
g$ n! z% S5 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. ! H8 c* E4 L1 a! [& ?9 Q2 O' b
8. The taxpayer's address is outside Canada. % y8 R5 I, z$ ?0 s* Y. L- `1 n
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- _) [6 W" j/ ^& ]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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