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在我用studio tax 报税时 发现有以下的条款:1 v0 V+ B* N/ R) h6 k0 }
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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:
3 O( V" I4 a* s) B5 [1. The return was prepared by a third party (e.g., discounted returns). : `( S: u# ?# D) G8 y9 R2 |
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
1 K+ R8 j6 O. U1 U+ F3. The taxpayer died in 2013 or 2014.
6 @, ]" ]* I' o* h" m4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
: B9 f( a6 D" h, U; z. Q: p. ~5. The taxpayer went bankrupt in 2013 or 2014. 6 ^' o% |* O& G& g- }5 f( u
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 OASRI3 Z1 y# V" f+ j$ H4 z. 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.
& Q' P, w! o' W6 K0 p# a/ \- Z8. The taxpayer's address is outside Canada. # i( P5 G s3 p+ B$ E
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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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