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在我用studio tax 报税时 发现有以下的条款:) x/ U1 H6 E P& ]( c; G
, ?8 K8 A' C9 M! c6 o# n8 c3 wNETFILE 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: & E/ | _% G3 W7 k: j7 U* a3 o
1. The return was prepared by a third party (e.g., discounted returns). 8 o3 F( [7 g0 V# J* k% c
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). & ~4 U7 L# _+ d! |% k. j' q! o: Y
3. The taxpayer died in 2013 or 2014.
/ }" g9 e. L' ~) ?, F4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). # S# {+ v4 M! x+ c: i8 h% t/ [+ k
5. The taxpayer went bankrupt in 2013 or 2014.
4 g. x. v6 ` q& V/ y" m& H6. 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 ] b+ @" T5 j0 |6 L. B
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.
& x* z% e6 o+ I9 N- A8 B8. The taxpayer's address is outside Canada.
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. N! x9 J+ q; z* N- h' _0 x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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