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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: , S" L- @1 S6 G0 q+ a4 v
1. The return was prepared by a third party (e.g., discounted returns). ' v* P; a/ ?9 A
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 5 P q8 b4 R2 u) E8 S! x+ R
3. The taxpayer died in 2013 or 2014.
[; U& E% _( ] G4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 3 n1 O* _6 e1 j6 f# _; Y
5. The taxpayer went bankrupt in 2013 or 2014. 2 L n7 Z( I+ d/ r8 Y+ c
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 OASRI1 l- g, O; T% L0 s
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. 2 @& }, O9 b+ Z4 N
8. The taxpayer's address is outside Canada. ) P0 E! f' l$ x6 u6 g( `
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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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