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在我用studio tax 报税时 发现有以下的条款:
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5 Z& G- X; H: g0 C% l$ TNETFILE 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: T+ A9 Z3 \$ \7 n. v" H0 g
1. The return was prepared by a third party (e.g., discounted returns).
1 ~4 z% J9 M- A* V' x- K2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ( m- s- `0 Y/ m' W/ l) v
3. The taxpayer died in 2013 or 2014. ' [% e, ?0 O# k+ s9 S
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). , \3 o+ K% Q/ ?1 {) d
5. The taxpayer went bankrupt in 2013 or 2014. ) O3 _3 }9 S P& j
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 V# [# D7 |) B1 E1 Z( ?) @
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. 2 U4 m5 ?4 Y! _
8. The taxpayer's address is outside Canada.
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% A% n' U! E+ z( 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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