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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: " Z2 j! ^# x0 w
1. The return was prepared by a third party (e.g., discounted returns).
" a, X5 c/ P+ r3 K* ]2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). - [! U) }( b9 J6 Z
3. The taxpayer died in 2013 or 2014. ' k8 p h) ~5 u! ?4 M
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). , L/ w# Z0 a1 c, _3 f; ]8 e
5. The taxpayer went bankrupt in 2013 or 2014. ) r# L. N Z: B: K
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+ q0 K; k$ R: ?$ b% \: C3 X3 q/ [
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. ! N4 c# L+ w: k% N6 q& I" e- P4 R
8. The taxpayer's address is outside Canada.
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) }: r1 L) j' ~7 z9 `& @5 ^8 G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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