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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: 8 [6 d5 E; ^0 I9 Y* z8 n: r2 K
1. The return was prepared by a third party (e.g., discounted returns). , \. C' V4 E1 }. v- g
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 4 ?3 l% {' c" @" v
3. The taxpayer died in 2013 or 2014. 5 P- a, I) J# A
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). , c+ a2 D: d P+ e9 o( f
5. The taxpayer went bankrupt in 2013 or 2014.
: g: S. ~& h/ v/ f0 C: x, m6. 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. V$ v' x/ P% L7 `
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.
6 t% F0 H9 p( o$ W* P2 [% k; P9 X8. The taxpayer's address is outside Canada. * _5 m0 \: ]8 R0 K2 h# Q( J0 O
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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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