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在我用studio tax 报税时 发现有以下的条款:# H/ V9 u/ P; @: K
. G: c3 [ Q* z( t8 q* 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:
1 `9 ?- c0 K& |6 d& F) Z* i1. The return was prepared by a third party (e.g., discounted returns). $ U$ W8 t9 N! I( _
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
# x6 f2 V( U3 A/ u3. The taxpayer died in 2013 or 2014.
6 j( ?/ J' K( I1 `4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ; j4 v* V' n2 G. o
5. The taxpayer went bankrupt in 2013 or 2014. * m) b$ G. B& R. A, S0 ?
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 @9 C4 ^4 A5 e. `+ S' F( D% Q
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. # }1 p3 J/ o- n/ T8 R
8. The taxpayer's address is outside Canada. " K+ r% a8 Y! B( ?% |7 {; F
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3 _" C) I$ } P: g+ @/ N: O9 F* p; ?, H8 k+ x$ r
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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