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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: 0 U# e- i0 B* M, A$ U
1. The return was prepared by a third party (e.g., discounted returns). $ I. j: O3 |, _% \4 C: g5 H
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
2 b9 D# K) |/ F" O0 q' w3. The taxpayer died in 2013 or 2014.
. k+ v% } A9 H9 @( G E v" q" `4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
3 @3 {6 T; ]# z1 ?5 ?) v, g( F$ C5. The taxpayer went bankrupt in 2013 or 2014.
. ?3 _# ]& Z5 S: W! S! D" F$ Y- U8 T6. 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
2 W4 Q+ |3 Z. o8 z4 r$ L. x7. 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. & O9 a: G) n' R; v& q6 g
8. The taxpayer's address is outside Canada. 2 x f' m `/ ?: G, r) S$ R8 W
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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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