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在我用studio tax 报税时 发现有以下的条款:
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5 z: q& d5 k( W! I$ ]- u0 yNETFILE 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: / ? F8 I* }5 O' z5 r+ `
1. The return was prepared by a third party (e.g., discounted returns).
# k/ x) F. E9 D$ @2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). % X4 p1 i3 Y$ e* V: [6 U$ E# _
3. The taxpayer died in 2013 or 2014. # y! v3 v | e
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). - _1 r' }3 S4 D" \' Z" K8 b, j
5. The taxpayer went bankrupt in 2013 or 2014. ; f5 Y! J7 H Y: a
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, y/ n7 B9 @5 |& u
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.
/ {: ^1 V& S1 U, j5 e0 J2 }8. The taxpayer's address is outside Canada.
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* x8 c6 s' l1 T2 o, }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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