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在我用studio tax 报税时 发现有以下的条款:
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/ }8 C% T7 n, r( v: I3 \0 q3 yNETFILE 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:
( y* |2 u; N; v2 V8 ^9 M1. The return was prepared by a third party (e.g., discounted returns).
+ S+ j$ C3 @: J& l; Z2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 7 ~& g/ N! p6 k( j
3. The taxpayer died in 2013 or 2014.
5 w$ C F4 P( Q1 j4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
! w% L. j c8 |2 r9 O- @" g5. The taxpayer went bankrupt in 2013 or 2014. # Z' w2 @' B5 P
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
# ^# T. w5 z1 u( y* O. h. \% @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.
4 M6 W2 G# d# u I8. 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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