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在我用studio tax 报税时 发现有以下的条款:
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5 R+ }9 i6 X9 \3 p% D6 TNETFILE 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:
! F6 [# p* Y; _4 j; [9 V% I1. The return was prepared by a third party (e.g., discounted returns). . x; Q! o1 [% @. {
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
% w9 Q3 Z x: l: Y a( _& w2 m l3. The taxpayer died in 2013 or 2014. - l( ?. \1 l! `0 m" t
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 6 J9 K4 E" S, a5 s4 c, T5 `. X
5. The taxpayer went bankrupt in 2013 or 2014. / q# m4 q+ l1 v' J" c( 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 OASRI2 c+ u% s% ?; q0 K P4 t5 s4 b
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.
T# y3 x1 K8 }% L) y9 J8. The taxpayer's address is outside Canada. 1 {$ h* b3 J# T8 q9 m
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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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