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在我用studio tax 报税时 发现有以下的条款:% h& V# K0 Y* V
* X" i: r u# y) B( N3 zNETFILE 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:
, T+ b% {8 Z o1. The return was prepared by a third party (e.g., discounted returns).
! R* L2 z) ?9 ?7 n" D+ I) r8 r2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
/ g3 t i* o+ R3. The taxpayer died in 2013 or 2014. 9 z: T- D' ~) I# q3 N5 _
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
) l! Z) J6 D$ u2 N q5. The taxpayer went bankrupt in 2013 or 2014.
- h. ]' @' x+ K( d: s6. 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/ r4 S7 M% B e/ m5 ^' O* n! r
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.
. r) s( @3 V: \2 T, j8. The taxpayer's address is outside Canada. 3 V9 t6 C3 j* B* y( Z
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+ w, ^2 }- T! f% z% g/ B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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