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在我用studio tax 报税时 发现有以下的条款:) z4 G) D5 m6 r4 J4 O, H7 z$ t/ I3 I
* W; O2 U/ o$ ^! @; @' SNETFILE 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:
( f# b2 y, h! C' N7 u& ~$ V$ n$ M1. The return was prepared by a third party (e.g., discounted returns).
8 O8 x, O% z! b6 o! r }& Y2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). & n; U$ E) E* |' X) }
3. The taxpayer died in 2013 or 2014.
# t4 d! l/ G4 e% w$ {1 r6 u4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 2 ]- G( A) G! L" X1 P: F
5. The taxpayer went bankrupt in 2013 or 2014. . }7 }$ e' a* v, f0 W
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
+ j, l% s1 J+ y$ k4 a1 l* B7. 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.
E" _6 c0 A* O5 b1 m, T) D: f8. The taxpayer's address is outside Canada.
+ ?( S. ~! C) x& g; q······+ L6 C/ m; Q' l
0 c' q3 t }" X6 ~3 ~& N; P$ R3 d/ U
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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