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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 K% }$ R, \! f1 LNETFILE 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:
! k( J+ P9 w1 j2 x" V$ ^1. The return was prepared by a third party (e.g., discounted returns). 0 H' I e( Q8 s1 t' O
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
6 p! R( T, |4 |+ D+ b9 R3. The taxpayer died in 2013 or 2014. ) g+ C/ } r7 O5 {
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). + N; s+ t! x, X: D; C |7 B+ Q
5. The taxpayer went bankrupt in 2013 or 2014. 1 R9 x- e* r$ f2 B& Q/ v* D
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 OASRI8 I& u6 V4 ?, b# h& \ e4 }
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. * |9 A/ g$ s0 ^3 f4 l8 p+ Q- [ y
8. The taxpayer's address is outside Canada.
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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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