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在我用studio tax 报税时 发现有以下的条款:
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6 ?! Y& R; x! K& w4 Q. M" I8 kNETFILE 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:
1 E7 H( f0 D( f0 ^1. The return was prepared by a third party (e.g., discounted returns).
) R5 s1 W M5 S9 ^( b% n2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ; k, J8 d% d7 a4 x: _
3. The taxpayer died in 2013 or 2014.
& h& K. S3 m- F- p3 Y e" s% n4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
! f$ e3 |+ A+ Q# e5. The taxpayer went bankrupt in 2013 or 2014. % P, t9 A$ u, Q0 l, p2 j2 \
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
) m) c& h! |% Y9 ^8 W6 ]" k7. 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. & n) |2 a" q$ Z2 E
8. The taxpayer's address is outside Canada.
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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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