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在我用studio tax 报税时 发现有以下的条款:" G" g* d2 s# Y' w }
) _) A4 f, E5 \9 I$ O7 i% DNETFILE 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: ; m% i- b* R) [, ~
1. The return was prepared by a third party (e.g., discounted returns). . y1 w: z: f- l; ]2 o
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). + Z" Q& p( S% g6 u, e I- G& Y/ D7 p
3. The taxpayer died in 2013 or 2014. 7 E" G( I! z- Y7 G
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 0 |% U& Y6 W/ Q0 n. Y
5. The taxpayer went bankrupt in 2013 or 2014.
5 w8 n% i( ]0 p5 z. V6. 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
( ^& i% N. ~- n) ?5 B7. 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.
( l0 f. E9 g% W3 _8. The taxpayer's address is outside Canada.
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0 J- i) w% g+ n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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