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在我用studio tax 报税时 发现有以下的条款:( W" U6 ~( N6 C! D6 P
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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:
% C& I( ^& { V+ D x, Z" O1. The return was prepared by a third party (e.g., discounted returns). , x) n/ l4 p6 R
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
3 i h& g; F* q9 n6 {3. The taxpayer died in 2013 or 2014. 2 M, _5 X |- O8 `& k& {
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 6 k0 E: R" g+ e I5 f3 a5 D
5. The taxpayer went bankrupt in 2013 or 2014.
+ A9 S+ w3 N* o8 v! o4 I6. 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
# P. ^* A7 l( g' r8 t0 l7. 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.
1 s7 B/ T+ k0 |# u8. The taxpayer's address is outside Canada. 6 D8 x" b7 l/ E8 T Y; @# s
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8 l7 {/ b* f7 ^6 n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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