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在我用studio tax 报税时 发现有以下的条款:. c6 B M% W" J9 W7 `5 c
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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:
: W7 n% c5 V0 Y1. The return was prepared by a third party (e.g., discounted returns).
# _7 \4 \5 ~0 p6 ?2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
8 k8 b; q% H. ]! B$ E2 A' }3. The taxpayer died in 2013 or 2014. 5 Q1 L9 z. C; \0 P) N3 G) ~, d" A
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). t. R/ ~9 \# g F
5. The taxpayer went bankrupt in 2013 or 2014.
" W8 j: h. d% D# }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+ m# D8 X% k$ s" y2 z, U7. 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.
4 m% R4 Y6 d9 c! E) s3 w& F0 l8. The taxpayer's address is outside Canada. / p" x% g" A6 \ {" U1 P
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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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