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在我用studio tax 报税时 发现有以下的条款:
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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:
! E5 C! I$ l# E! }" q$ k% `: I1. The return was prepared by a third party (e.g., discounted returns).
* {: \6 T, _+ H! F6 n2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 7 {' L0 M" t1 {1 d* K7 s0 U- g
3. The taxpayer died in 2013 or 2014. 4 C* ^9 n. o$ `2 {) w% b9 J
4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). ; B! M: z5 J& v; W' b8 k9 X: p: }+ H9 e
5. The taxpayer went bankrupt in 2013 or 2014. + k( c3 J5 X' U. M+ {! B
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- `' ]' v: e/ X, o/ T
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 I1 S, a0 ] x$ Z! g% Z8. 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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