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在我用studio tax 报税时 发现有以下的条款:
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: i2 x# [, k+ Z. K9 T! TNETFILE 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:
0 g: x1 |( @$ Z) I' H- s, U1. The return was prepared by a third party (e.g., discounted returns). $ k! O9 {9 g |( J
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
4 M5 l& G+ y# Z3. The taxpayer died in 2013 or 2014.
% N% x% ?# p0 E2 \% T& k4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 7 l* _" Q3 s# i, h% u& Q) V: p
5. The taxpayer went bankrupt in 2013 or 2014. , \3 z6 Z/ [/ ~( U
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 Z& h' G0 w% Y, 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.
; _; W. J; c" y8. The taxpayer's address is outside Canada. # F3 [" K7 O/ o/ m! Z7 o6 P# {4 M
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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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