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在我用studio tax 报税时 发现有以下的条款:! R* w0 I' W3 n6 Y1 K- U
1 h* J9 b$ @+ a0 Y+ S% t+ S- T' 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:
* N. C& @1 ^% B1. The return was prepared by a third party (e.g., discounted returns).
5 ^0 T3 C& A+ B2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
9 r$ w* E, Q7 I3 H2 f3. The taxpayer died in 2013 or 2014.
" c J' w; B( r1 F* Y ^; x5 M4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). - O, x/ D8 s( }
5. The taxpayer went bankrupt in 2013 or 2014.
5 p1 |- }* W3 B7 y; y( x+ _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. B: g) [4 }8 f
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.
6 W, |: f) U1 m+ S8. The taxpayer's address is outside Canada. 2 A9 U* l: d/ m) F
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( I3 k# r! p3 n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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