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在我用studio tax 报税时 发现有以下的条款:
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" B! b' O& ?2 y( j7 [0 m7 w! I( Z6 F0 wNETFILE 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: 9 W+ `8 a3 [' T) J" ]
1. The return was prepared by a third party (e.g., discounted returns). 6 D2 f) e) `) n4 H
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
9 {) x5 J% B6 r8 H3. The taxpayer died in 2013 or 2014.
! d3 T) g. M9 x. d5 u O5 i4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
6 U& d) U6 x8 P2 V+ H ^5. The taxpayer went bankrupt in 2013 or 2014.
7 _) `. v0 R+ T; i6. 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- p" w0 @8 X( Q8 w- N( `% r& E
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.
6 C3 X4 O% ~0 W) k6 O( ~/ H. r% A: ?8. The taxpayer's address is outside Canada. ; F3 h; t3 k% ~ n) B. c
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/ A `; d8 v4 F9 \& @6 b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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