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在我用studio tax 报税时 发现有以下的条款:' f, {; [8 |6 ~
* }( |# y) b5 j2 ?8 U5 C9 {( r. dNETFILE 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 B* o6 D" g2 F! Y8 v' \/ H1. The return was prepared by a third party (e.g., discounted returns).
) L T4 w2 n2 i3 J2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
( B; z9 U* A% U% @/ ~6 H* F/ [ K3. The taxpayer died in 2013 or 2014. ( C6 |4 |$ X2 }1 Y, ~; U
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
9 r# R' z9 R; u9 B4 H; l# W5. The taxpayer went bankrupt in 2013 or 2014.
3 M v6 c% c* T9 \8 B+ J. a6. 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
' m! I, ?4 t3 l: V7. 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. ; u2 [2 K: _; ?; _1 }- v
8. The taxpayer's address is outside Canada. ! h$ ]/ Y/ \ e! {) Z* k: ~# |
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( {# @- b/ J% S+ [: `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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