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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: $ W' c! [2 d1 ^2 P" P
1. The return was prepared by a third party (e.g., discounted returns). ) [9 V) `6 t0 L5 D2 e
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
. M( p7 N; e/ W7 M) u( i: |& u: `' S3. The taxpayer died in 2013 or 2014.
J0 {6 B7 I) U# o# ?% m& f$ V4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
. t/ _( T. ]& ~ U& j5 T6 n2 C5 ?) M5. The taxpayer went bankrupt in 2013 or 2014.
7 ^/ d# b7 s5 c& u6. 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" s* x. E" a' q7 g: G- 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. ( K5 M- }( `; _; i& p% z6 R
8. The taxpayer's address is outside Canada.
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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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