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在我用studio tax 报税时 发现有以下的条款:$ \; S+ H; y2 C5 m ?8 C
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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:
1 ^4 |. r3 b0 y4 C1. The return was prepared by a third party (e.g., discounted returns).
) L7 G3 V* P2 P! ]2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
( w# ~, o9 t: H5 x3. The taxpayer died in 2013 or 2014.
7 J i4 l" N5 S" t _2 \& l4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
6 x o* r, E" L1 @, t' e; N5. The taxpayer went bankrupt in 2013 or 2014. 1 }+ y: k1 b* ^2 U! f! n6 C6 I
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
+ _$ N1 z( I0 ?+ Y! ^+ X, m, H( G7 K7. 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.
) m0 l# G7 F3 n! J$ P8. The taxpayer's address is outside Canada. 2 _& X, R2 h8 l. b1 J
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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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