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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:
/ T. r* b- Z, [& |8 p; P1. The return was prepared by a third party (e.g., discounted returns). 1 T. ^% S- `4 y! ]$ u
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 4 x4 ^# A1 a4 S) ?0 G7 H" R% J
3. The taxpayer died in 2013 or 2014.
2 [0 S% t5 @: K! B' y# \; r4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
# l [/ `8 Z2 L5. The taxpayer went bankrupt in 2013 or 2014.
/ N, p& ^3 c) x5 x; S6. 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
% I5 F2 j2 \8 Z1 ?/ G/ O( F- {9 L7. 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. + f: M4 H+ w& L
8. The taxpayer's address is outside Canada. " e# ^! R1 H* W, \* H- F
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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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