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在我用studio tax 报税时 发现有以下的条款:
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, r1 w4 e4 U- {. f6 RNETFILE 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: # D l, l6 C# \
1. The return was prepared by a third party (e.g., discounted returns).
# ^0 E5 C( m; Y* m; Z2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). $ I e0 @" k0 w
3. The taxpayer died in 2013 or 2014.
6 I' b: I4 k, T4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 7 L3 g, O I; ^3 s$ b
5. The taxpayer went bankrupt in 2013 or 2014. 2 N0 H* h0 B2 e4 B: c& L, Y/ z2 W }
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
4 r0 D/ h! u" v7. 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. ( h- D0 |$ A/ r* \. M4 {# y
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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