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在我用studio tax 报税时 发现有以下的条款:1 s4 w8 M o% I* r+ M
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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:
! B! z( P4 `! y- f q3 t1. The return was prepared by a third party (e.g., discounted returns). . p" m2 n4 w3 {: A. t0 \* W5 @
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
+ x/ f! A. K9 n" O! C; J3. The taxpayer died in 2013 or 2014. 2 x0 O" \! P/ @# I
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
* a- p0 o" q- V2 A5. The taxpayer went bankrupt in 2013 or 2014. 7 O9 U' Q8 G+ M( ^
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 OASRI9 x0 I! W/ V4 ~
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.
) f ]2 d/ g7 \, `9 X5 u" j* c8. The taxpayer's address is outside Canada. 6 |6 G+ ?% V7 O0 W
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7 T% ]: [( A6 ^3 Z1 N8 I& }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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