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在我用studio tax 报税时 发现有以下的条款:
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2 a$ _( { N4 ?# oNETFILE 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:
: V! _( B H" ^5 i3 I5 i1. The return was prepared by a third party (e.g., discounted returns). 7 N/ o6 {+ U& k4 ?- V; n* U
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). . A V9 K1 g4 S
3. The taxpayer died in 2013 or 2014.
. X f! ~" L4 P* [) U- l, S5 J- h4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 5 A- b' j4 f& Y
5. The taxpayer went bankrupt in 2013 or 2014.
+ A& A; V* Y/ q: S4 r6. 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
) l" `( E- z. l" _6 H7. 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.
2 v$ i" Y; O- q& Y& \: K8. The taxpayer's address is outside Canada.
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" K" a+ G4 c* o$ A; b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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