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在我用studio tax 报税时 发现有以下的条款:
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2 U. [, [ N; D3 ^' J. t/ l3 z% Z5 Z% uNETFILE 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:
! w* d1 H) b4 G" A& I! o1. The return was prepared by a third party (e.g., discounted returns).
( f$ W2 `9 i- B2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
% O, I& r, m. s8 K5 E& a: }$ F8 k3. The taxpayer died in 2013 or 2014. ! o M' n5 f$ z0 S( {
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 2 M+ @0 }! V0 \* P
5. The taxpayer went bankrupt in 2013 or 2014. 9 e! G1 [; D& N
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% p9 |. I9 p: C2 P! l9 T
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.
7 r; {! X2 F6 y8. The taxpayer's address is outside Canada. - w8 l1 S0 y, ?
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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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