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在我用studio tax 报税时 发现有以下的条款:6 @0 [4 ]/ V6 g' |
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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:
& J/ k; C1 Y( l1 u) ^4 Z+ ~. R5 J1. The return was prepared by a third party (e.g., discounted returns).
3 Y) {' N/ f; w6 Y2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
- [' H& T: y) y- D& N7 s ~6 x7 \; O# N3. The taxpayer died in 2013 or 2014.
# y$ [! X! F( X: u2 m4 t! k4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 7 T- i& I0 ]# W7 n3 g# J: o
5. The taxpayer went bankrupt in 2013 or 2014.
! `* C5 c9 u# {* f0 _2 z9 G: k- J6. 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 OASRI5 Y& P' y& F& G ]
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. ; |8 F& A* w& X* z$ ^' C
8. The taxpayer's address is outside Canada.
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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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