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在我用studio tax 报税时 发现有以下的条款:, K- G- @! C& [6 t0 }
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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: 2 L1 u: e) w9 E3 M
1. The return was prepared by a third party (e.g., discounted returns).
' a- b1 @8 _" t5 W2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
" G D0 ~; w9 J+ [ g3. The taxpayer died in 2013 or 2014.
: ~5 F I/ L2 u# _8 _2 H4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
6 q8 C, e% X& G( ], V4 n( Y5. The taxpayer went bankrupt in 2013 or 2014.
% x4 U1 v( q4 j6. 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
8 |$ V7 k: a7 z+ P$ l- h7. 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. : Y& B( e8 G5 u. p; N' `
8. The taxpayer's address is outside Canada.
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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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