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在我用studio tax 报税时 发现有以下的条款:0 d& G. {+ K6 f3 D
8 }) K" O+ Z& uNETFILE 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:
+ m, {% c1 z( w6 X1. The return was prepared by a third party (e.g., discounted returns). . q+ y- z q) q8 l1 z* U
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
, L. F7 r \" Z# {3. The taxpayer died in 2013 or 2014.
- ?2 Q6 Q9 B- i0 T' E, I4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
3 f5 P4 d' @0 n' P5. The taxpayer went bankrupt in 2013 or 2014. ( L' |1 |5 ]! Z
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
2 @+ O2 J9 D1 J; S4 ^4 w3 q7. 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. ; O: X3 l$ v) q( P; s* C- E% h
8. The taxpayer's address is outside Canada. : V# r; K4 E3 ]
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7 J* }0 L. H. ^3 f' {7 t1 H* }% }% D5 C% q) {0 S3 i3 I+ 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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