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在我用studio tax 报税时 发现有以下的条款:7 X' h' ]1 j8 K0 I) p5 F4 ?
2 a+ L/ D( I8 d+ g ENETFILE 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: ! L( G/ ]% Y. s! x/ @8 ~
1. The return was prepared by a third party (e.g., discounted returns). ( R' z' e$ L/ e% e* ^ Y. `$ j; y& F
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
2 O3 ~6 L8 p3 n* }6 v3. The taxpayer died in 2013 or 2014.
. h r7 c% `+ a9 `/ f( B O, C4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
' y& f/ L" F$ P+ e; w5. The taxpayer went bankrupt in 2013 or 2014.
( n! z# l7 g+ D4 }1 B6. 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' h" K* F# K3 N4 v4 ^) H
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. # T' O; }3 Y3 h
8. The taxpayer's address is outside Canada. 2 K7 l* X7 p1 W; I+ W5 W- F B8 N* h
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3 J) N3 |3 w9 {% Z: F$ Y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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