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在我用studio tax 报税时 发现有以下的条款:
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" `) O2 T7 E/ R3 d) ANETFILE 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: ) I: ~2 o+ M* u
1. The return was prepared by a third party (e.g., discounted returns). . s& P- V, E, A/ j3 a* P! F
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). - X9 p/ p- a: X6 z
3. The taxpayer died in 2013 or 2014.
) _" B. ~- B9 Z% d1 ?( L4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). * {5 b/ A8 d) p7 h! T# O
5. The taxpayer went bankrupt in 2013 or 2014. $ R! g' c$ Q2 {$ E6 ]& m
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 OASRI2 T! R* @3 M1 i- ^6 ]- P1 U6 n% }) y2 S
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.
# m. b$ w, y( v8. 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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