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在我用studio tax 报税时 发现有以下的条款:
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7 D; i; R; p$ v* z( xNETFILE 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: 3 i; i5 U2 H3 ~0 b3 T5 H" Q, G
1. The return was prepared by a third party (e.g., discounted returns). ; x9 e8 r; Z! t2 c
2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). ! X- v9 O3 L# r8 h8 _( Y0 ]# K0 B
3. The taxpayer died in 2013 or 2014.
& e0 x+ w8 B1 I! g% M4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). : Y( r2 u. e: N' S9 _( u) J3 _
5. The taxpayer went bankrupt in 2013 or 2014. 9 H8 v6 f$ C2 ^% L! @
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
+ G) R4 f u7 C, p, M9 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. , I) ?" u' m0 H% U9 H! r4 n
8. The taxpayer's address is outside Canada. : S- A9 S. u, H5 n' V- Q ~: y
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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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