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在我用studio tax 报税时 发现有以下的条款:
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, R7 f' T8 W- Z/ h5 C4 LNETFILE 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:
* n( T' O: W, O6 A" V1. The return was prepared by a third party (e.g., discounted returns). ! i' @; A2 X% I& h' P. U7 e
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
6 e" G; T% i) r) w9 u, s3. The taxpayer died in 2013 or 2014. 4 ?. Q# J& _& b' j& o' m5 ]* s
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ( z1 s% A& r8 ?- c) O& k/ `4 O; L
5. The taxpayer went bankrupt in 2013 or 2014. 5 r) J6 }4 y- [7 y- L
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( W& o7 e4 H& Z; a, D* Q# @
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. 2 W Q* k- f3 i H5 ?+ s
8. The taxpayer's address is outside Canada. # {# q* j) u8 ^* U: L
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! j* n5 y4 P% v( |8 W2 {* W/ [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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