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在我用studio tax 报税时 发现有以下的条款:
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. i* l: D8 t' }7 J/ a% k8 iNETFILE 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:
, M7 x8 q! X& @: p7 J+ `& [1. The return was prepared by a third party (e.g., discounted returns).
) \ H; }& {+ ^5 X0 P( f2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
# [2 A$ O( }7 S: j# s5 K3. The taxpayer died in 2013 or 2014. " |* f: X, P4 j1 w; q# j. W
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
# Q ~7 U) s0 [6 m/ Z7 }5. The taxpayer went bankrupt in 2013 or 2014.
- }7 F/ a5 [, O/ y7 P5 K6. 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 OASRI2 I1 C: i' r5 B$ B1 T/ q s j
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.
4 n2 ~7 k g6 p# P) P8. The taxpayer's address is outside Canada. 9 F0 R& @2 P: K/ k0 |0 R3 t* d5 {& T
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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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