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在我用studio tax 报税时 发现有以下的条款:
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) p5 m$ g: M6 C l% B" N* ]" CNETFILE 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:
# m! j2 A' N/ j" d: X, X9 y7 j p1. The return was prepared by a third party (e.g., discounted returns).
. m' w' a/ x; R3 T2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
% p/ }* ?6 {9 ~: A3. The taxpayer died in 2013 or 2014.
6 l' M3 i2 u7 _( N- S- L; ]. V8 h; |4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). . L& N; ?1 c7 V. _$ S6 w5 P: @
5. The taxpayer went bankrupt in 2013 or 2014.
) u. _. D6 S5 y* ^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 c) O# M& a; ^$ o3 I
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. r- d8 U3 I! H- A! V2 X
8. The taxpayer's address is outside Canada.
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. e1 ^9 {% J+ n% V9 W" o# k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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