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在我用studio tax 报税时 发现有以下的条款:
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" a' l) [1 |9 }0 Q; h- qNETFILE 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: " v, i: N& V P- s! Q: h
1. The return was prepared by a third party (e.g., discounted returns).
7 W+ H" F" Y! x2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 9 T/ j( ]; ]; @3 @* h
3. The taxpayer died in 2013 or 2014.
* Q" K8 I0 c8 o$ L+ t; v; t4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). & q6 s/ @2 T. p) c' V) S, Q! E8 Z
5. The taxpayer went bankrupt in 2013 or 2014.
" b2 n1 ~% T; Z, _4 l6. 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$ c+ w u7 |9 @: c" x
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.
9 g. q) S( Q; d3 w, k8. The taxpayer's address is outside Canada.
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4 z8 p' @# @$ Q& u3 [+ C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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