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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:
3 T6 }: N3 S- z( N5 L% |1. The return was prepared by a third party (e.g., discounted returns). & @- C' C0 C, |4 m4 l% O
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 7 r' A. q6 [3 f8 ]6 |0 p3 ~, K) k
3. The taxpayer died in 2013 or 2014.
/ M. Y, v0 O5 N4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
! P* |4 `$ `; v( ~5. The taxpayer went bankrupt in 2013 or 2014.
2 p% a1 o+ f& ]6 _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# E l5 Z* @1 y1 f
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. & p8 w5 j% k+ R j# M3 r' P+ ~
8. The taxpayer's address is outside Canada. 0 \% z( g2 \9 E3 ^1 F8 O# h; I7 [: V7 F
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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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