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在我用studio tax 报税时 发现有以下的条款: I" H% i1 O x5 K- A# B, h# _
/ m" `$ W7 ]) ~5 p; {; qNETFILE 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: $ {6 z0 P3 U% {5 K% _. V) k# A) v
1. The return was prepared by a third party (e.g., discounted returns). 9 J% |& W7 @/ ]% u! B! ~% A% |, y
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
7 V" X, K/ E- @# c; X7 j3 }3 U/ S3. The taxpayer died in 2013 or 2014. . V+ G3 \9 R( y$ ~0 X
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
2 k2 T' b4 b" G$ y( F5. The taxpayer went bankrupt in 2013 or 2014.
y. s* J& A$ g! E0 {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( q- A2 `. p3 j3 {& V$ ?+ X
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. : y# M: i! g$ [ i+ r
8. The taxpayer's address is outside Canada. 1 E: G1 S5 d$ y# J# K S9 b
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5 a' T/ @* U+ j! N6 n2 A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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