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在我用studio tax 报税时 发现有以下的条款:& n3 f/ E2 \% r' g$ P
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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:
- {2 z2 z* O/ @7 u1. The return was prepared by a third party (e.g., discounted returns). ( c! V1 M8 Q6 D' \) [
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
. H& |/ t$ }3 x' I5 D0 [# O8 @5 p$ V0 |3. The taxpayer died in 2013 or 2014.
1 Y. w+ D0 r9 F4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
. c! x6 T* o {3 j5. The taxpayer went bankrupt in 2013 or 2014.
3 z1 J1 \- w y9 J' N* `4 q6. 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$ b* Y8 S# \4 N# t1 U# ]1 f
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.
" h' A$ w2 f7 }- L+ t4 Q5 Z8. The taxpayer's address is outside Canada.
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& q) h- A: Y5 P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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