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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: ; q5 r, Q7 e: j2 F7 n
1. The return was prepared by a third party (e.g., discounted returns). ; j) k8 t H0 d2 h* a- j
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 9 o" @$ G0 _3 V8 o* O; j8 @
3. The taxpayer died in 2013 or 2014.
% l/ h. X* ?2 y& y! B( ~: u) O4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
; W4 b" b1 q- X5. The taxpayer went bankrupt in 2013 or 2014.
4 Z. m! H. S( A/ z+ `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
8 F& ]; R, |& l+ h$ Y5 l: [7 J7. 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 \6 i: W4 A* O8 v7 W8. 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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