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在我用studio tax 报税时 发现有以下的条款:
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/ L& `1 X( y# G, S& \: r7 e# RNETFILE 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: / X% z5 D8 C4 p
1. The return was prepared by a third party (e.g., discounted returns).
$ o" c: D: H% u% q3 n3 T+ t, t* Z8 ]2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
( W) N( R; B" p6 {5 t8 O2 |- R9 ~3. The taxpayer died in 2013 or 2014.
0 B$ K, y* l; t1 S' f$ G1 U4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
m: \) W0 j2 S, p4 e6 l5. The taxpayer went bankrupt in 2013 or 2014.
# Z& e3 r3 J x0 P& R& R5 P7 J% \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
4 p/ \6 |( p: J6 e7. 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. . j+ Z: S% Y8 @" `/ G" `0 _
8. The taxpayer's address is outside Canada.
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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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