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在我用studio tax 报税时 发现有以下的条款:
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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: ; u( d4 H4 S& L m
1. The return was prepared by a third party (e.g., discounted returns).
& w( o8 l( z. E, \2 |7 y2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). $ h+ e4 @( Y1 P5 J Y* o0 h
3. The taxpayer died in 2013 or 2014.
; K4 n: L, Q: c" l0 E7 e! S; R4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). & y/ }! O2 U; C' S
5. The taxpayer went bankrupt in 2013 or 2014. & X& a, w& u* I7 C8 E; {
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
1 g& ?' S! P4 \6 B7 N* k/ \+ L" K7. 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. 2 P% r' t& o* c9 q- L! [
8. The taxpayer's address is outside Canada.
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$ L$ i" k+ O8 W7 e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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