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在我用studio tax 报税时 发现有以下的条款:5 I2 i, L* R9 V3 q4 j8 ~4 R( s1 r; `
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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: " o4 U/ P- u4 }( ~' h+ |
1. The return was prepared by a third party (e.g., discounted returns).
' }2 B8 T4 u# q5 p, X2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
) w9 I2 g+ v4 ^! s5 T3. The taxpayer died in 2013 or 2014.
% M/ _9 S7 n6 ]) w( ?" ?- ]5 d6 m& ^! E4. The taxpayer’s social insurance number or individual tax number (ITN) begins with zero-nine (09).
1 f- k% p- C: j3 ]6 r2 ]: o; v5. The taxpayer went bankrupt in 2013 or 2014. # e1 J. O9 |2 W L; p0 R
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
+ |' q1 Y9 z4 l2 u* J& r7. 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.
* K. n* G( H4 H) t" y1 y C8. The taxpayer's address is outside Canada. , t) x7 K, [1 M5 B. t9 r
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! l1 ?+ v# _, \2 V. r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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