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在我用studio tax 报税时 发现有以下的条款:+ N# A p6 B% d8 G
/ P( S! D0 l% q; u" u0 X7 b$ B1 INETFILE 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: + S% g: |! z- O2 `4 H+ Z, `; [8 w
1. The return was prepared by a third party (e.g., discounted returns). . Z1 n1 D' S2 Y) |3 M$ x O* k, E
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
' p8 x0 r# V2 ~% U8 }; q$ Z. p& N3. The taxpayer died in 2013 or 2014.
: W7 z' ]; e$ q4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
& D1 [! b v. G' B5. The taxpayer went bankrupt in 2013 or 2014. # c2 z- v) m! E2 Y
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 OASRI8 H$ ? T- v2 V( H3 M
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.
, m* d/ k4 f4 v8. The taxpayer's address is outside Canada.
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( O% b/ x3 r" E7 P( E# u, M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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