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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: 3 N" I; P t0 ]7 S. G0 S
1. The return was prepared by a third party (e.g., discounted returns).
6 G' T& w6 M0 {: D' P2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
% M& ?) K/ P: {% n/ ^8 ?2 p l6 R3. The taxpayer died in 2013 or 2014.
; I9 ~: Y- h: y% z. S% ]4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
. |/ O" T- o; ]7 t6 C5. The taxpayer went bankrupt in 2013 or 2014.
# I G" C H U7 M0 G+ Q' p6. 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
. k1 }8 c# m5 s: Z7. 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 I- z) x# I$ j* D1 x
8. The taxpayer's address is outside Canada. * y/ [# F5 N4 F
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8 |2 w% S- M' A! ~! V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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