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在我用studio tax 报税时 发现有以下的条款:! \. E' [1 Q2 u' l
# j' G" w& t7 zNETFILE 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: x# i5 Q& l, C! O
1. The return was prepared by a third party (e.g., discounted returns). + O8 z3 E. @( a$ B" Z
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ; U# J5 H- G: E: t/ G. n
3. The taxpayer died in 2013 or 2014. 0 o q2 H/ w% j" u* h3 F* V
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ; o& T. X" Z* A7 [9 i# Y
5. The taxpayer went bankrupt in 2013 or 2014.
$ {2 c. n+ P6 D) R( O/ f. s6. 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 }3 Y9 P# _6 y+ T4 t. J7. 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.
' A3 J/ W& B3 B1 Q! J) ?7 H8. The taxpayer's address is outside Canada. 2 O7 @2 p3 k. Z* _. B S h7 i
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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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