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在我用studio tax 报税时 发现有以下的条款:' i0 A* R8 e2 h3 l$ D- m
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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: ( C0 _# _# D7 z- D$ X$ W; c% S
1. The return was prepared by a third party (e.g., discounted returns).
/ F2 N9 m, `5 z+ ~. ~2 l3 q( U/ ]/ C2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
" ~0 z; Q" r6 z3. The taxpayer died in 2013 or 2014.
2 x/ X# t b, B, E) [4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
, q4 L! v2 i4 D, @7 V+ O5 Q6 `* W! m5. The taxpayer went bankrupt in 2013 or 2014.
1 c3 K; I: }3 \5 h. T0 P6. 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
* E" j7 o V u: D, f1 C7. 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. 5 A4 O3 N0 [; p( o# n$ a7 S- ? Y }2 ]
8. The taxpayer's address is outside Canada.
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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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