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在我用studio tax 报税时 发现有以下的条款:
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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:
& I$ |* h7 _$ k" B$ D" a5 H1. The return was prepared by a third party (e.g., discounted returns). ' [' y/ E6 g9 v9 p5 X9 h
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
1 U* t0 F4 P i7 u' U3. The taxpayer died in 2013 or 2014. 5 e. ]+ b, j) B3 A7 f
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). + I# A. R6 m7 ?6 |' G( D
5. The taxpayer went bankrupt in 2013 or 2014. 8 K; m* ^) ?5 p
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
- l& |2 [1 t# H# @: [/ N, K7. 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.
6 B/ z6 h3 X l2 z0 ^0 ]1 r8. The taxpayer's address is outside Canada.
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: _6 d; l4 ?: \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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