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在我用studio tax 报税时 发现有以下的条款:+ W3 l& k" }1 i) l4 z
+ v8 m! k9 [2 |. K/ S+ O% `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: & x9 |" X! C N" Z) R
1. The return was prepared by a third party (e.g., discounted returns).
1 I0 J6 r0 K, A, ^% w x2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
9 r N* l; h# P# N3. The taxpayer died in 2013 or 2014. 8 e. t! g5 @6 i+ z1 b1 E
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ' {( H$ w4 g/ P7 i
5. The taxpayer went bankrupt in 2013 or 2014. 8 s- Y! Y p/ W# ^) Z: s
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; N9 S( X) ^* l& ^& j
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. 7 w8 n4 ?1 m) L: a2 X
8. The taxpayer's address is outside Canada. 4 p! m, r% R/ D0 q
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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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