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在我用studio tax 报税时 发现有以下的条款:/ I) M- r( m! A% |6 x; a3 e$ F% L
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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: % x1 P6 U) ?6 }1 E2 N7 \3 _" e
1. The return was prepared by a third party (e.g., discounted returns). 8 S, E) L- y& C8 `
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ! W) [# T2 s# m: Z6 I
3. The taxpayer died in 2013 or 2014.
7 e1 O4 h! Z2 G+ s* o4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
' `3 p" L% G; g N- c5. The taxpayer went bankrupt in 2013 or 2014.
0 f z y5 x1 `4 i1 q& D6. 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( D5 d9 i2 I: \' I, `( u$ ~0 }: U4 R
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. % f5 M, C6 t# `" u8 `0 h
8. The taxpayer's address is outside Canada. ( w. w; w4 T' e0 r( T( t/ D& H
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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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