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在我用studio tax 报税时 发现有以下的条款:* Q4 v, c' H7 `! c& g. _. {3 ?$ |
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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: 7 J- W& W) q* R1 L$ ^6 }4 @
1. The return was prepared by a third party (e.g., discounted returns).
" `6 e8 [1 A: U5 _9 p9 |! E' I5 S2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 0 @% T) h4 W* f7 T! h' a R
3. The taxpayer died in 2013 or 2014.
* C! V! d0 J$ I( [. A4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
+ u! b1 T% C5 |* R0 v2 ~5 N+ Y5. The taxpayer went bankrupt in 2013 or 2014.
% N( x" |0 x( g# _6 v( E; z6. 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
4 y8 m5 t) F9 f' l" B7. 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.
5 m% a( R" l% N5 b* w) g8. The taxpayer's address is outside Canada. ' p3 @; q' K8 ?9 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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