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在我用studio tax 报税时 发现有以下的条款:+ g* s2 s' a' M
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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:
( Q) U8 B, r, e! }3 L1. The return was prepared by a third party (e.g., discounted returns). + K6 K/ b% ^ k" n* z/ l# z; \0 r# a
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 5 z1 [* R6 l/ h5 m! ?7 C9 Y. K
3. The taxpayer died in 2013 or 2014.
9 B: @" e3 c9 H) ?0 Z7 Q4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
) b# }( N F1 ?0 A% ?8 S- }5. The taxpayer went bankrupt in 2013 or 2014.
8 I; S* i( q2 {! O6. 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
7 g$ E; ?/ j# M0 a) ^4 u, p3 \) v7. 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.
" V) p% B7 A+ N8 |9 T& h% l. r) m8. The taxpayer's address is outside Canada.
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" ` p+ @) H2 V+ w+ w6 k3 T8 c* {% X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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