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在我用studio tax 报税时 发现有以下的条款:/ O {7 i: Q7 m: \# K8 v
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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:
) {1 h5 Q8 B3 ^5 g, j/ _, y" o1. The return was prepared by a third party (e.g., discounted returns). : N6 \ ~& O1 K1 j
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
/ D& R4 t3 H2 D( Q3. The taxpayer died in 2013 or 2014.
( V! @# t% `0 L4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ( j Z1 R0 K5 N. m# z0 b
5. The taxpayer went bankrupt in 2013 or 2014. . l2 b7 b' Z, E' W, @, k- o
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' m+ I6 @/ N& m4 O
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. 8 k) [4 u. ?; b4 B- ?+ w* {- |" c
8. The taxpayer's address is outside Canada.
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0 J* ^: w: R6 R/ N/ j' W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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