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在我用studio tax 报税时 发现有以下的条款:
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- o" C. k* O1 F6 F% w5 F/ }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: " D S1 }5 w7 l
1. The return was prepared by a third party (e.g., discounted returns).
; r. S5 Q) w5 J0 r2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 5 Z& e. e5 o8 p3 X* [0 p4 v5 {: f" A
3. The taxpayer died in 2013 or 2014.
5 X# E& T9 f+ y% }- e+ r% S! x, _1 J4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 1 R7 j' A, o! U3 s& J
5. The taxpayer went bankrupt in 2013 or 2014. * J: O. w4 ^, T: {, F
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( r2 l0 m( j- j
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. * {- n" S# }- b4 B! Z' x
8. The taxpayer's address is outside Canada. 8 d$ _" q0 ?, `* C Z0 ]$ C
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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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