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在我用studio tax 报税时 发现有以下的条款:
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6 V- F$ ~6 u5 ~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:
) h6 y2 A3 q' x1 j% L) g4 W4 @9 M1. The return was prepared by a third party (e.g., discounted returns). $ L7 C& P$ B6 T/ b7 r
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 5 j# G/ C% h( B- b% ^' Q
3. The taxpayer died in 2013 or 2014. ! y. U! r: p- h3 d
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ! A9 d8 A% p }
5. The taxpayer went bankrupt in 2013 or 2014.
, h) d* n3 }7 e6. 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
$ P9 \/ c4 t( M" A6 D. ~( x7. 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.
0 a; F; N( Y& i# H- ^8 I8. The taxpayer's address is outside Canada. 8 j: ~9 o/ p& e
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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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