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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:
8 I2 r! o# m# X0 E& }+ P1. The return was prepared by a third party (e.g., discounted returns). 2 |3 O( [$ y" R
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). , ~% {) C& m7 w; f* Y" _
3. The taxpayer died in 2013 or 2014. + b# a7 I1 v! ~+ ~- J- X
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
9 r4 f, g7 o* v8 ~: h+ w5. The taxpayer went bankrupt in 2013 or 2014.
J; u! @* t* r! y# v6. 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
( q8 e7 R o R* l7. 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. 9 \" W0 ]/ S5 v' q/ p' c% q2 L) o
8. The taxpayer's address is outside Canada.
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9 I" P2 j& `3 f3 Y: O9 J- z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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