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在我用studio tax 报税时 发现有以下的条款:
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/ h8 k3 J. V7 C9 j7 d3 D, I9 LNETFILE 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:
& \, y6 _4 i; u. \0 E1. The return was prepared by a third party (e.g., discounted returns).
* s7 }0 b5 K2 ^4 `) S% }$ W2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). - F, C& Y1 N- ]/ `- I% Z7 X1 l
3. The taxpayer died in 2013 or 2014. ' J; h5 A9 @7 X* [- ?6 X9 h
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). + k! T2 k1 x- L4 O4 F
5. The taxpayer went bankrupt in 2013 or 2014.
' _2 r$ J0 k$ f" X5 z' I6. 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$ z! b# L% T Q
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. # D; r% S' w% D+ e: c6 p/ i7 t
8. The taxpayer's address is outside Canada. 8 Z7 F6 L( L2 t& k) k
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- Q1 p( K# E3 o* a' i3 F0 Z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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