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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: * K$ @4 C+ O) m) A1 a
1. The return was prepared by a third party (e.g., discounted returns). ! N# q/ Q$ b( t
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 1 p& S6 ?0 t1 O( C0 `/ \% q/ h
3. The taxpayer died in 2013 or 2014. # a3 Z# ]; L; k9 d- z- y: [
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
7 Q0 T" w9 a% F. t! ^' g5. The taxpayer went bankrupt in 2013 or 2014. & V" @$ u. ? L5 d3 N
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- s/ ?6 M1 w% j/ ]# N* O: K" z
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.
! L* b6 S9 N/ L* @! L1 G8. The taxpayer's address is outside Canada. + j$ H3 l1 x# f% @5 w; ]- \7 c
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5 T& H. m# V- L3 W6 o: S5 r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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