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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:
# j0 h6 ?4 _- b2 n0 i1. The return was prepared by a third party (e.g., discounted returns).
$ A. R1 x! ?, s2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ; ? a( c4 K) w& b
3. The taxpayer died in 2013 or 2014.
! P; ]0 ]. R5 T5 \- o( i4 h4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
- X |+ @! ]0 z2 O5. The taxpayer went bankrupt in 2013 or 2014. , f- H7 ]3 k! l. D4 E/ [/ r4 Y
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
( ~( s0 S" q& G& H2 x `1 O w, J( A7. 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. # X' D4 @* _" F) C$ \, p: S: k
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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