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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: $ ^( o& [, O9 s9 W
1. The return was prepared by a third party (e.g., discounted returns). 0 @3 c' {) o' j1 {
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ' Y) P7 |7 l* Z' j7 T5 ?
3. The taxpayer died in 2013 or 2014. * `% l( V- c5 z. V& G+ o) f
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
! E4 G& b6 h# {5. The taxpayer went bankrupt in 2013 or 2014. % T# ?+ |+ L+ a6 k6 \2 V
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
& Z% F0 t9 E/ }8 {- p7. 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. 0 z8 r; n3 N' j3 ~9 U
8. The taxpayer's address is outside Canada.
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( d& d! C$ t0 H6 J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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