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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:
) V8 h/ J: a$ W2 N2 [1. The return was prepared by a third party (e.g., discounted returns). 9 `' f9 d0 ~8 P2 @! k# U- _
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ! D$ o7 E1 I \& K( R, W U: |
3. The taxpayer died in 2013 or 2014. s4 B2 q8 y) O5 }+ M; s/ [# K& [
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
6 k7 t& e9 Q2 H5. The taxpayer went bankrupt in 2013 or 2014.
% D8 F: {! W! [3 [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 OASRI7 }" {9 P0 D" Q4 W/ E$ \6 e. \
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. $ x- C2 w) q, h, u
8. The taxpayer's address is outside Canada.
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. I/ ?$ N, B2 G" R! J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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