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在我用studio tax 报税时 发现有以下的条款:
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0 T; q- h- \1 Y1 F$ ^" NNETFILE 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:
2 | [5 f1 L) ~0 ^! b1. The return was prepared by a third party (e.g., discounted returns).
K, K7 @: g1 [0 F( q( O2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 1 u& o# H# j' B V0 A
3. The taxpayer died in 2013 or 2014.
; w% T- \' m) C; f4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
1 Y+ Z6 i: D5 i; N5. The taxpayer went bankrupt in 2013 or 2014.
7 B) R/ L) F& H, J6. 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 OASRI4 F; f$ y! q' ~0 `$ o
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 a; ?$ F3 D6 B. K2 N& L( ` z
8. The taxpayer's address is outside Canada. ' b8 t/ Y. _3 ^" p, j
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: T+ j( `: o3 {+ H2 ^4 H* X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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