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在我用studio tax 报税时 发现有以下的条款:
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& Z, r7 X0 h& f% ONETFILE 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:
6 r' ~: ^: y2 |3 y( A% x& I1. The return was prepared by a third party (e.g., discounted returns).
& P9 e. ?# A9 E. Z9 P8 J: L0 F; R* k2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
! Z* A/ j5 u7 c$ X3. The taxpayer died in 2013 or 2014.
0 B& [5 I! N; S! y! K6 L: J4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 9 M1 y( A* c4 L" m6 }- h
5. The taxpayer went bankrupt in 2013 or 2014. Z) P4 L) E; f+ T+ I% ]! H0 K9 X! V
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 _: E( l" g3 C7. 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. " a8 h6 ]8 }' d2 ~; C; ]+ h
8. The taxpayer's address is outside Canada. ' x" v _ O1 r6 j# t: {9 x
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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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