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在我用studio tax 报税时 发现有以下的条款:' R) K) o7 A5 |
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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: . U% }3 g) T' l2 ^1 _
1. The return was prepared by a third party (e.g., discounted returns). & p! }+ Z6 e6 G% A& q
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). $ e/ n l' ?4 u6 |4 J: I
3. The taxpayer died in 2013 or 2014. . r1 Z# S* D) V
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
; y. @3 [* B- y- e$ J5 P5. The taxpayer went bankrupt in 2013 or 2014. $ h" J( @# s4 `; L/ b5 V$ p
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 OASRI9 ~4 b; C4 O+ x' a
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.
* n# U+ V7 l1 \; \4 Q: T# O8 i8. 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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