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在我用studio tax 报税时 发现有以下的条款:
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$ k7 O* Y! q s3 ^" [4 k0 X: ZNETFILE 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/ u. q% f n6 l' R1. The return was prepared by a third party (e.g., discounted returns). 9 Z9 r0 f' Y3 w
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). / _& }; j) s* p3 ?; N
3. The taxpayer died in 2013 or 2014.
/ A. [/ M, q2 b7 R* C* G4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
% { [/ H% k7 @: g5 l5. The taxpayer went bankrupt in 2013 or 2014.
) m. h, d8 z& y* w" q6. 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 OASRI9 G/ p2 C/ ?+ |+ N4 T; f
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. 1 N% D2 V- M/ J N8 f
8. The taxpayer's address is outside Canada. 1 ?" r( s/ v3 g" y+ g# ?( h
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& p7 L. E) k8 g2 t+ i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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