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在我用studio tax 报税时 发现有以下的条款:; u6 }5 j/ t& i, u8 ~: p, a% ]; ]8 V. I
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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: , a) H: u* n. d, O5 i4 Q! j
1. The return was prepared by a third party (e.g., discounted returns).
+ I9 m/ m, L* `- u# ?$ L$ J6 p/ Y2. The taxpayer is a deemed resident (not subject to provincial or territorial tax). 2 G z1 B! {5 F4 g1 i
3. The taxpayer died in 2013 or 2014.
- ]) d* N) A: v! v5 r4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09). 1 S) P8 {7 G; E) t" N- p
5. The taxpayer went bankrupt in 2013 or 2014.
# t3 P& K+ q Y! `- ~+ X% s; V0 N6. 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
) a+ p8 ~* \# A$ E z7. 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.
% H, b9 o, j0 X; \( W& V8. The taxpayer's address is outside Canada. 2 D- ]3 E2 W0 Z6 I7 Q' B# R" [
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5 O/ _5 B6 ^9 F. m+ Z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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