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在我用studio tax 报税时 发现有以下的条款:
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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: ( t( i* T( ? z- c: C3 c
1. The return was prepared by a third party (e.g., discounted returns). 3 m; {- v8 A A& ~ [, o
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 9 p, b1 r8 n0 N
3. The taxpayer died in 2013 or 2014. ( \! W8 ^/ |& t2 F$ l
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
( O% m: Q6 `' J2 L7 Q5. The taxpayer went bankrupt in 2013 or 2014.
0 q) ~2 J/ a! F. k3 L! N6. 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, x% J/ o* h2 t k6 Z
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.
$ M% w7 o0 N6 L, J6 T, B0 T8. The taxpayer's address is outside Canada. ) G. H2 o* x: P5 o# s
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# d* C7 Z, f9 @$ E5 T. S/ n/ l6 s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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