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在我用studio tax 报税时 发现有以下的条款:+ u& b, ]+ [. D! K6 d$ N
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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:
/ Q' @; b; q+ c+ m4 ~7 j0 T* S9 W1. The return was prepared by a third party (e.g., discounted returns).
! @0 Q+ t0 D1 }$ Q3 S- i2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). & Z4 H- r; t8 R2 U l# m# C
3. The taxpayer died in 2013 or 2014. 7 r$ E' X) T1 r& P4 S
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). : Q) g9 j+ [7 O0 i0 y
5. The taxpayer went bankrupt in 2013 or 2014.
) d4 u* V; e a0 m# ]( I6. 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
7 o0 @# f" P# P& {- }" H% V% \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 v& d$ W, }. [# t2 I4 l3 _3 ^ d9 Y
8. The taxpayer's address is outside Canada.
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+ L! Y4 `$ l; a7 `9 _! g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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