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在我用studio tax 报税时 发现有以下的条款:
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7 v+ E* c; M) E, t7 W% gNETFILE 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: , b$ W7 S; N) V1 B. u9 a2 Z& q
1. The return was prepared by a third party (e.g., discounted returns).
0 P8 E# a( b1 N- d% t: W3 C( v2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
1 W. E" |# c( Y# G3. The taxpayer died in 2013 or 2014. ( R6 f: W8 m3 b
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
% G; d% J4 o. t7 F5. The taxpayer went bankrupt in 2013 or 2014.
! l! k' ?/ t1 ]5 U6. 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
, B& g1 }- F0 k" e) F7. 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. / Q) }" K$ ~/ P3 w- B% O
8. The taxpayer's address is outside Canada. i; M! X! Y+ p# r
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* N6 J$ n/ \/ ~* G' ~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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