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在我用studio tax 报税时 发现有以下的条款:& y' L! U& j- p6 y# p
; h1 B4 h! H: O; r4 dNETFILE 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: . o" S( N, I7 ~7 S+ y+ A
1. The return was prepared by a third party (e.g., discounted returns). . g5 `8 _ O5 |
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ! L+ Q, T$ f6 O! T( p
3. The taxpayer died in 2013 or 2014. - i3 Q# Z1 D9 w+ A, P7 B \4 M1 c
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
4 D- x2 B/ G4 u5. The taxpayer went bankrupt in 2013 or 2014.
- W) a/ E/ T( ?. ?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 v0 P& E6 W2 d$ y8 Z7. 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.
: ?. k# c, |4 ]5 i+ s: d! |0 |! K8. The taxpayer's address is outside Canada. . J9 I8 h7 U4 I0 i
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5 c$ T: p( B+ q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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