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在我用studio tax 报税时 发现有以下的条款:3 x* a7 v# a; m, B9 v8 E
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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:
# e4 e5 e4 o9 ]; o0 N, X4 |1. The return was prepared by a third party (e.g., discounted returns). 5 v; H* j; [" p, ?' e" e6 J" ~
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
8 h& r& ]+ w3 y! `& A8 w) h3. The taxpayer died in 2013 or 2014. . b* V" Y# P& Y! f5 j. T% } I
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
# e4 k ] X% |9 L( m5. The taxpayer went bankrupt in 2013 or 2014.
. [2 H% `* T8 o+ j" I7 O, J8 {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
/ K$ A: ?, o3 y9 L1 d7. 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.
1 j4 r W( v/ K# }8. The taxpayer's address is outside Canada. # h% C, i, ^) v& 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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