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在我用studio tax 报税时 发现有以下的条款:; j* B7 p1 v, W: j; v4 s0 }
: `3 n3 F. D. I' s d* A4 @1 Z) mNETFILE 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:
4 g/ v" H- q1 R* T* J: L- f2 p8 P1. The return was prepared by a third party (e.g., discounted returns).
$ o; ~) g' u' Y9 P* K! b2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
+ g) x8 O8 L/ a, m3. The taxpayer died in 2013 or 2014. 3 Z$ Z; F: p' e& I( e
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
; S( q" |. c) H j. b* `1 F, b5. The taxpayer went bankrupt in 2013 or 2014. ; E: P0 X& X; d4 g1 G1 s
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
1 k2 w) G% k% R8 z3 y7. 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.
3 i. M9 S& r! O+ S7 w8. The taxpayer's address is outside Canada.
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& I' Q2 }+ A% M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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