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在我用studio tax 报税时 发现有以下的条款:+ a0 p' K& d/ g
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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: - o" _. _' |, B; B# C8 @) _
1. The return was prepared by a third party (e.g., discounted returns). / D8 h1 D! c0 v5 S% I4 ^
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
7 ^+ S( j% p* V1 ~1 A. p ~* h3. The taxpayer died in 2013 or 2014.
- _) F8 N5 [; ~& i5 H4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
) G" S) Z: |& P5 f% W6 B; b5. The taxpayer went bankrupt in 2013 or 2014. ! z$ ]2 Y6 g) \: J4 y D
6. 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
( j- R; h! h) e# Q# Q7. 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.
, Y$ |2 K/ c5 I1 Z: \( o8. The taxpayer's address is outside Canada.
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! F$ V9 B% o0 [/ t( i! |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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