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在我用studio tax 报税时 发现有以下的条款:
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8 f5 z! r* H7 d6 K# {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: ! r1 `1 W* P& _' i- n, C' r1 h
1. The return was prepared by a third party (e.g., discounted returns). % X% |% H1 y. x; b3 P4 m* K
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
9 w& Q% w2 L2 e! s- h9 B" z' ^3. The taxpayer died in 2013 or 2014.
+ p# Y; W' Q/ r! v! V, [! R ?, b4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
/ z7 B) L& G+ j% Y E6 R5. The taxpayer went bankrupt in 2013 or 2014.
- X: O/ Y2 w3 w0 B, c# G6. 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
% w. ?" ]% [& ~& q* }8 w; ?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. 0 i& U& s6 @- j5 B" K& k! M( x
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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