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在我用studio tax 报税时 发现有以下的条款:/ j4 Z' s$ u. ~ C2 I! F
$ X y% q! @ n6 D& aNETFILE 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:
$ n" t" R7 N x( u! `1. The return was prepared by a third party (e.g., discounted returns). * T6 ` x* x6 F; {
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). , X6 M* p6 l( c: G$ f
3. The taxpayer died in 2013 or 2014.
4 \0 N, B/ w5 {2 }" ?( x6 M4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
' K! J3 C k1 v5. The taxpayer went bankrupt in 2013 or 2014. " P3 h4 ]# s4 n. \; O3 {
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
, @$ h6 ]0 X. f" r! \- y$ }6 |% s7. 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. ( Z' h, c4 v8 C) X
8. The taxpayer's address is outside Canada. 9 ?& H$ `; O# C6 W O
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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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