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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: 7 O; ?7 l* R% a5 @+ c
1. The return was prepared by a third party (e.g., discounted returns). % X: J( \- Y- d* |# z5 I5 N' D
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
2 ], \& ]. l$ I) R3. The taxpayer died in 2013 or 2014.
, Y9 k, ^ J {0 l* R4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
1 `! O/ ]% z, V' H5. The taxpayer went bankrupt in 2013 or 2014.
, O4 L0 O& ^% @. W2 T& f8 @. U6. 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
. h- u0 R( \2 T( B, \ |, P3 F' z7 i7. 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 B8 Q2 l" f: [' ~2 r2 m8. The taxpayer's address is outside Canada. g- C2 C* ^: \$ Q6 C
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8 D& F8 S @/ l$ D, ]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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