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在我用studio tax 报税时 发现有以下的条款:% l* F" X, N3 z5 c& k
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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: " k6 w8 ^* B5 m& }- @; R
1. The return was prepared by a third party (e.g., discounted returns). 0 J( S4 q( l9 x) n
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
0 I: h8 ~7 m. z' x7 T* R+ X( l+ d3. The taxpayer died in 2013 or 2014. # w) f( I, N: j/ L h5 n; `% j( T
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ) v0 |( h3 }7 ^: s! b
5. The taxpayer went bankrupt in 2013 or 2014.
/ R1 k8 K1 B9 x/ ^0 p3 T. B8 G6. 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
& A& I& q9 R; d. p; A* x+ }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.
: Z( f5 G9 ^# P! w3 R6 u% v8. The taxpayer's address is outside Canada. ' h: ?, r: b" ]: h* ~
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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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