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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:
; H* \- _7 R$ R& O8 @ B# X/ r1. The return was prepared by a third party (e.g., discounted returns). % O: u) w3 s6 r# b
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). / H- R7 X2 x. c. s
3. The taxpayer died in 2013 or 2014.
( c! _$ b, h7 g ]# Z4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 4 e4 i) f% H8 Y8 r p9 U: ?0 W
5. The taxpayer went bankrupt in 2013 or 2014. j0 D6 c. r; c* `/ Y" {4 J; C# \
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; d# ^: u4 F5 e* e3 x; S
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. : Y# k) k4 ^7 n
8. The taxpayer's address is outside Canada.
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" ~, o$ ~' l. h& o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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