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在我用studio tax 报税时 发现有以下的条款:4 \* }4 S+ `& T; P2 J% v
6 }4 B P2 A% o9 ^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: # P3 \1 a/ ^+ K/ {. t
1. The return was prepared by a third party (e.g., discounted returns).
7 ], {) D1 _. F$ c2 Z$ {3 {" L2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
/ e5 t& [ ]: y5 U' z# i: _) @3. The taxpayer died in 2013 or 2014. y% H* D) }6 j7 c M- k% a% f
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ) N8 `( ~% {0 Z) ?' z8 d. Q9 s; u' r
5. The taxpayer went bankrupt in 2013 or 2014.
) G+ p) A1 i0 M9 D' R( s3 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$ X; F, L0 Q6 L# p6 p. c ?
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.
1 n1 @- [( u& C/ [. Y8. 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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