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在我用studio tax 报税时 发现有以下的条款:
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! K- z* \ [- f4 q' I/ j1 b) s! GNETFILE 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:
0 _/ C8 ^" x* S' T; J1. The return was prepared by a third party (e.g., discounted returns). k1 k6 }; p& B6 p' Q
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 8 C; q$ ~6 q8 i
3. The taxpayer died in 2013 or 2014.
' |1 n4 [% D. Q* H% L& ~5 r4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ; h3 V# \& @% B- v# y
5. The taxpayer went bankrupt in 2013 or 2014. 4 n7 f5 X6 d- s; z+ |
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
9 }: k+ y6 J( b7. 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.
! m+ i8 K6 b% R; Z0 D2 e; T8. The taxpayer's address is outside Canada. 9 s( U% p [; i
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5 ^1 h- \- L- W" B& D7 \, 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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