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在我用studio tax 报税时 发现有以下的条款:* O6 ^" ?$ v9 t# ~, A
$ m) I& x1 {; k1 P$ t$ fNETFILE 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:
2 e$ C$ w: v- y8 o2 \ ?1. The return was prepared by a third party (e.g., discounted returns).
( r# Y; ~% b% c2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
4 f+ Y- C: Z1 V8 m, [3. The taxpayer died in 2013 or 2014. ( O9 c. ^2 H9 o/ N
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
9 P/ p3 }, l6 `$ }* U1 v% Y) R5. The taxpayer went bankrupt in 2013 or 2014. " l. g4 K9 q6 D& N4 I/ w
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
( |- o7 S/ [; y$ @- ]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. % P1 E4 f8 i1 c" U9 E9 y% Q z
8. The taxpayer's address is outside Canada. : x6 E: x( ]& d' X; Z7 G! t i( E9 Y
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/ t Z" ?, d4 R5 ?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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