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在我用studio tax 报税时 发现有以下的条款:
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/ ~* M1 O ?, [( V# f i4 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:
0 U8 \ l7 n# V) O$ x, M9 X1. The return was prepared by a third party (e.g., discounted returns).
5 P" F9 D2 k$ t: w' W; w9 l" ?6 H2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
6 o- n" q) }$ L" N6 W/ m+ N3. The taxpayer died in 2013 or 2014.
8 |/ \2 y* L# T. h4 n6 A4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 5 H0 z7 ]4 X5 O* A# B6 R
5. The taxpayer went bankrupt in 2013 or 2014. 7 ?& \" Q: u! p+ I
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; Y/ Y) W5 S7 @/ q: V. P
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. 9 a }: g0 {) x& k0 M) O5 w$ c
8. The taxpayer's address is outside Canada. 9 t0 l& R$ f3 ]* c# l
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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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