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\n
\uc9c0\ub09c \uceec\ub7fc\uc5d0\uc11c\ub294 \uc8fc\ud0dd\uc744 \ud310\ub9e4\ud560 \ub54c \uc54c\uc544\uc57c \ud560 \uc138\ubb34\uad00\uacc4\uc5d0 \ub300\ud574\uc11c \uc54c\uc544\ubcf4\uc558\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\uc774\ubc88\uc8fc\uc5d0\ub294 \uc8fc\ud0dd\uc744 \ud310\ub9e4\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc \uc8fc\uac70\uc9c0\uc758 \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub418\uc5c8\uc744 \uacbd\uc6b0 \uc18c\uc720\uc8fc\uac00 \ubc18\ub4dc\uc2dc \ud574\uc57c \ud560 \ubcf4\uace0\uc758\ubb34\uc5d0 \ub300\ud574\uc11c \uc54c\uc544\ubcf4\ub3c4\ub85d \ud558\uaca0\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\ubd80\ub3d9\uc0b0\uc744 \uc784\ub300\ub85c \uc6a9\ub3c4 \ubcc0\uacbd\uc2dc, \uc18c\uc720\uc8fc\ub294 \uc6a9\ub3c4 \ubcc0\uacbd \uc2dc\uc810\uc5d0\uc11c \ubd80\ub3d9\uc0b0\uc744 \ud310\ub9e4\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec, \ubd80\ub3d9\uc0b0\uc758 \uc591\ub3c4 \ucc28\uc775\uc744 \ubcf4\uace0 \ud574\uc57c\ud55c\ub2e4. \uc591\ub3c4 \ucc28\uc775\uc740 \uc6a9\ub3c4 \ubcc0\uacbd \uc2dc\uc810\uc758 \ubd80\ub3d9\uc0b0\uc758 \uc2dc\uac00 (Fair market value)\uc640 \ub9e4\uc785\uc6d0\uac00\uc758 \ucc28\uc774\uac00 \uacc4\uc0b0 \ub41c\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\uc774 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc591\ub3c4\uc18c\ub4dd\uc740 \uc8fc\uac70\uc8fc\uc9c0 \uba74\uc138\ud61c\ud0dd(principal residence exemption rule) \uc73c\ub85c \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uc81c\uc678\ub418\uba70, \ubd80\ub3d9\uc0b0\uc758 \ub9e4\uc785\uc6d0\uac00\ub294 \uc6a9\ub3c4 \ubcc0\uacbd\uc2dc\uc758 \ubd80\ub3d9\uc0b0 \uc2dc\uac00\ub85c \ubc14\ub00c\uac8c \ub41c\ub2e4. 2016\ub144\ubd80\ud130\ub294 \uc8fc\uac70\uc8fc\uc9c0 \uba74\uc138\ud61c\ud0dd\uc774 \uc801\uc6a9\ub41c \uc8fc\ud0dd\ub9e4\ub9e4\ub77c \ud560\uc9c0\ub77c\ub3c4 \uac1c\uc778\uc18c\ub4dd \uc2e0\uace0\uc2dc \ubc18\ub4dc\uc2dc \uc2e0\uace0\ud574\uc57c\ud55c\ub2e4.<\/span><\/span><\/div>\n<\/div>\n
\n
\ubd80\ub3d9\uc0b0\uc758 \uc6a9\ub3c4 \ubcc0\uacbd\uc2dc, \ub0a9\uc138\uc790\ub294 Subsection 45(2) \uc758 \uc790\uc9c4\uc2e0\uace0(election)\ub97c \ud1b5\ud574 \uc6a9\ub3c4\ubcc0\uacbd\uc5d0 \ubc1c\uc0dd\ud55c \uc591\ub3c4\uc138\ub97c \uc774\uc5f0 \uc2dc\ud0ac\uc218 \uc788\ub2e4. \uc815\ud574\uc9c4 \ubcf4\uace0 \uc591\uc2dd\uc740 \uc5c6\uc73c\ubbc0\ub85c \ud544\uc694\ud55c \uc815\ubcf4\ub97c \ubaa8\ub450 \uae30\uc785\ud55c \ud3b8\uc9c0\ub97c \uc791\uc131\ud558\uc5ec \uad6d\uc138\uccad (CRA)\uc5d0 \ubcf4\ub0b4 election\uc774 \uac00\ub2a5 \ud558\uba70, \uc6a9\ub3c4\ub97c \ubcc0\uacbd\ud55c \ud574\uc5d0 \ubcf4\uace0\ub97c \ud574\uc57c\ud55c\ub2e4. \ub9cc\uc57d\uc5d0 election\uc744 \ucde8\uc18c\ud560 \uacbd\uc6b0, \ub2e4\uc74c\ud574 1\uc77c \uae30\uc900\uc758 \uc2dc\uac00\ub85c \ub2e4\uc2dc \ub9e4\uc785\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4.<\/span><\/span><\/div>\n<\/div>\n
\n
\ud639\uc2dc\ub77c\ub3c4 \uc6a9\ub3c4\ubcc0\uacbd \uc2e0\uace0\ub97c \uc548\ud588\uc744\uacbd\uc6b0 Subsection 45(2) Election\uc740 \ub2a6\uac8c \uc81c\ucd9c\ub3c4 \uac00\ub2a5\ud558\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub97c \uc704\ud574\uc11c\ub294 \ubd80\ub3d9\uc0b0\uc758 \uc6a9\ub3c4\uac00 \uc784\ub300\ubaa9\uc801\uc73c\ub85c \ubcc0\uacbd \ub41c \uc774\ud6c4 \uac10\uac00\uc0c1\uac01 \ube44\uc6a9\uc744 \ucc98\ub9ac\ud55c \uc801\uc774 \uc5c6\uc5b4\uc57c\ub9cc \ud558\uace0, election\uc774 \uc720\ud6a8\ud55c \uae30\uac04\ub3d9\uc548 \uc2e0\uccad\uc774 \uac00\ub2a5\ud558\ub2e4.<\/span><\/span><\/div>\n<\/div>\n
\n
\uc6a9\ub3c4 \ubcc0\uacbd\uc2dc election\uc744 \ud588\uc744 \uacbd\uc6b0, \uac70\uc8fc\ud558\uc9c0 \uc54a\uc544\ub3c4 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc740 4\ub144\ub3d9\uc548 \uc8fc\uac70\uc9c0\ub85c \uc778\uc815\uc744 \ubc1b\uc744\uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \ub0a9\uc138\uc790\uac00 \uac70\uc8fc\uc790\uc5ec\uc57c\ub9cc \ud558\uace0, \ud558\ub098 \uc774\uc0c1\uc758 \ubd80\ub3d9\uc0b0\uc744 election \ud560 \uc218 \uc5c6\ub2e4.<\/span><\/span><\/div>\n<\/div>\n
\n
\uadf8\ub9ac\uace0 \uac70\uc8fc\uc9c0\uc5d0\uc11c \ubc1c\uc0dd\ub418\ub294 \uc784\ub300\uc18c\ub4dd\uc740 \ud574\ub2f9\uc5f0\ub3c4\uc5d0 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. Subsection 45(2)\ub97c \uc2e0\uccad\ud55c \uacbd\uc6b0 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc758 \uac10\uac00\uc0c1\uac01\ube44\ub294 \ube44\uc6a9\ucc98\ub9ac \ud560 \uc218 \uc5c6\ub2e4.<\/span><\/span><\/div>\n<\/div>\n
\n
\uc784\ub300\uc8fc\ud0dd\uc73c\ub85c \uc6a9\ub3c4 \ubcc0\uacbd \ud6c4 Election\uc744 \ud1b5\ud574 4\ub144\ub3d9\uc548 \uc8fc\uac70\uc9c0\ub85c \uc778\uc815\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \ub2e4\uc74c \uc870\uac74\uc744 \ubaa8\ub450 \ucda9\uc871 \ud560 \uacbd\uc6b0\uc5d0 4\ub144 \uc774\ud6c4\uae4c\uc9c0\ub3c4 \uc8fc\uac70\uc8fc\uc9c0\ub85c \uc778\uc815 \ubc1b\uc744 \uc218 \uc788\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\u00a0<\/span><\/div>\n<\/div>\n
\n
\u2022 \uc9c1\uc7a5 \ud639\uc740 \ubc30\uc6b0\uc790\uc758 \uc9c1\uc7a5\uc73c\ub85c \uc778\ud55c \uac70\uc8fc\uc9c0\uc758 \ubcc0\uacbd\uc2dc<\/span><\/span><\/div>\n<\/div>\n
\n
\u2022 \ub0a9\uc138\uc790 \ud639\uc740 \ubc30\uc6b0\uc790\uac00 \uace0\uc6a9\uc8fc\uc640 \uce5c\uc778\ucc99\uc774 \uc544\ub2cc \uacbd\uc6b0<\/span><\/span><\/div>\n<\/div>\n
\n
\u2022 \uac70\uc8fc\uc9c0\ub85c \ubd80\ud130 \uc0c8 \uc9c1\uc7a5\uc774 40km \uc774\uc0c1 \ub5a8\uc5b4\uc838 \uc788\uc744 \uacbd\uc6b0<\/span><\/span><\/div>\n<\/div>\n
\n
\u2022 \uace0\uc6a9\uae30\uac04 \ud639\uc740 \uace0\uc6a9\uae30\uac04 \ub9cc\ub8cc \uc774\uc804\uc5d0 \uae30\uc874 \uc8fc\uac70\uc9c0\ub85c \ub3cc\uc544\uc624\uac70\ub098, \uace0\uc6a9\uae30\uac04\uc911\uc5d0 \uc0ac\ub9dd\ud588\uc744\uacbd\uc6b0.<\/span><\/span><\/div>\n<\/div>\n
\n
\u00a0<\/span><\/div>\n<\/div>\n
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\ubc18\ub300\uc758 \uacbd\uc6b0: \uc784\ub300 \uac74\ubb3c\uc744 \uc8fc\uac70\uc8fc\uc9c0 \uc6a9\ub3c4\ub85c \ubcc0\uacbd\uc2dc<\/span><\/span><\/div>\n<\/div>\n
\n
\uc704\uc640 \ubc18\ub300\ub85c \ubd80\ub3d9\uc0b0 \uc6a9\ub3c4\uac00 \uc784\ub300\uc6a9\ub3c4\uc5d0\uc11c \ub0a9\uc138\uc790\uc758 \uac70\uc8fc\uc758 \ubaa9\uc801\uc73c\ub85c \ubcc0\uacbd \ub420\uc2dc, \uc138\ubc95\uc0c1 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud558\uac8c \ub41c\ub2e4. \ubcc0\uacbd \uc2dc\uc810\uc758 \uc2dc\uc7a5\uac00\uaca9\uacfc \uc6d0\uac00\uc758 \ucc28\uc774\ub97c \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \uacc4\uc0b0\ud574\uc11c \ubcf4\uace0\ud574\uc57c \ub41c\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\ub9cc\uc57d \uc591\ub3c4\uc18c\ub4dd\uc774 \uc788\uc744 \uacbd\uc6b0, Subsection 45(3)\uc758 \uc138\ubc95\uc5d0 \uadfc\uac70\ud574 \uc790\uc9c4\uc2e0\uace0(election)\ub97c \ud558\uba74, \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uc774\uc5f0\uc2dc\ud0ac\uc218 \uc788\uc73c\uba70, \ubd80\ub3d9\uc0b0\uc774 \uc2e4\uc81c\ub85c \ud310\ub9e4\ub41c \ud574\uc5d0 \ubcf4\uace0 \ud560 \uc218 \uc788\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\uc790\uc9c4\uc2e0\uace0\ub294 \ubd80\ub3d9\uc0b0 \uac74\ubb3c\uc774 1984\ub144 \uc774\ud6c4\ub85c \uac10\uac00\uc0c1\uac01\ube44\uc6a9 \ucc98\ub9ac\ub97c \uc548\ud588\uc744 \uacbd\uc6b0\ub9cc \uac00\ub2a5\ud558\uba70, 1985\ub144\ub3c4 \uc774\uc804\uc758 \uac10\uac00\uc0c1\uac01\ube44\uc6a9\uc744 \ucc98\ub9ac \uc2e0\uace0\ud588\uc744\uacbd\uc6b0, \uac10\uac00\uc0c1\uac01\ube44\ub294 \uc18c\ub4dd(recapture)\uc73c\ub85c \uae30\ub85d\ub41c\ub2e4. \uc790\uc9c4\uc2e0\uace0\ub294 \ubd80\ub3d9\uc0b0\uc774 \uc2e4\uc81c\ub85c \ub9e4\ub9e4\ub41c \ud574\uc5d0 \ud3b8\uc9c0\ub85c \uc2e0\uace0\ud574\uc57c\ud55c\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
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\u00a0<\/span><\/div>\n<\/div>\n
\n
\uc774\ub7ec\ud55c \uc6a9\ub3c4\ubcc0\uacbd\uc2e0\uace0 \uc808\ucc28\ub294 \ucc9c\uc815\ubd80\uc9c0\ub85c \uac00\uaca9\uc774 \uc624\ub974\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0\uc2dc\uc7a5\uc758 \uacfc\uc5f4\ud604\uc0c1\uc744 \uc644\ud654\uc2dc\ud0a4\uae30 \uc704\ud574 \uad6d\uc138\uccad\uc774 \uc678\uad6d\uad6c\ub9e4\uc790 \uc138\uae08\uacfc \ube48\uc9d1\uc138 \ub4f1\uc758 \ub300\ucc45\uc744 \ub9c8\ub828\ud558\uace0\uc788\ub294 \uac83\uacfc \uadf8 \ub9e5\ub77d\uc744 \uac19\uc774 \ud55c\ub2e4\uace0 \ubcfc \uc218 \uc788\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\uc815\ubd80\uc758 \ubd80\ub3d9\uc0b0 \uad00\ub828 \uc815\ucc45\uc774 \uae09\ubcc0\ud558\uace0 \uc788\ub294 \uc694\uc998 \ubd80\ub3d9\uc0b0\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc6a9\ub3c4\ubcc0\uacbd\uc744 \ud558\uae30 \uc774\uc804\uc5d0 \uc804\ubb38\uac00\uc640 \uc0c1\uc758\ud558\uc5ec \uc608\uae30\uce58 \ubabb\ud588\ub358 \uc138\ubb34\ubb38\uc81c\uc5d0 \ub300\ube44\ud558\uc5ec\uc57c \ud558\uaca0\ub2e4.<\/span><\/span><\/div>\n<\/div>\n
\n
\u00a0<\/span><\/div>\n<\/div>\n
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**\ud22c\ub370\uc774\uc988\uba38\ub2c8\ub294 \uac1c\uc778 \ubc0f \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4, TAX \uad00\ub828 \uc815\ubcf4 \ubc0f \uc0c1\uc2dd\uc744 \uc81c\uacf5\ud0a4 \uc704\ud574 \uc774\uc0c1\uace4\u00b7\uc815\ud0dc\uc885 \ud68c\uacc4\uc0ac(LeeJung LLP\ud68c\uacc4\ubc95\uc778)\uc758 \uce7c\ub7fc\uc744 \ub9e4\uc8fc \uac8c\uc7ac\ud569\ub2c8\ub2e4. \uc774\uc0c1\uace4(C.A.)\u00b7\uc815\ud0dc\uc885 \ud68c\uacc4\uc0ac(C.G.A.&C.A.)\ub294 \uc9c0\ub09c 20\uc5ec\ub144\uac04 \ud55c\uc778 \ube44\uc9c0\ub2c8\uc2a4\uc758 \ud68c\uacc4 \uc5c5\ubb34\uc5d0 \uc885\uc0ac\ud574\uc628 \uc804\ubb38 \ud68c\uacc4\uc0ac\uc785\ub2c8\ub2e4. <\/span><\/span><\/div>\n<\/div>\n
\n
\u00a0<\/span><\/div>\n<\/div>\n
\u00a0\"facebook_todays<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

\uc9c0\ub09c \uceec\ub7fc\uc5d0\uc11c\ub294 \uc8fc\ud0dd\uc744 \ud310\ub9e4\ud560 \ub54c \uc54c\uc544\uc57c \ud560 \uc138\ubb34\uad00\uacc4\uc5d0 \ub300\ud574\uc11c \uc54c\uc544\ubcf4\uc558\ub2e4. \uc774\ubc88\uc8fc\uc5d0\ub294 \uc8fc\ud0dd\uc744 \ud310\ub9e4\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc \uc8fc\uac70\uc9c0\uc758 \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub418\uc5c8\uc744 \uacbd\uc6b0 \uc18c\uc720\uc8fc\uac00 \ubc18\ub4dc\uc2dc \ud574\uc57c \ud560 \ubcf4\uace0\uc758\ubb34\uc5d0 \ub300\ud574\uc11c \uc54c\uc544\ubcf4\ub3c4\ub85d \ud558\uaca0\ub2e4. \ubd80\ub3d9\uc0b0\uc744 \uc784\ub300\ub85c \uc6a9\ub3c4 \ubcc0\uacbd\uc2dc, \uc18c\uc720\uc8fc\ub294 \uc6a9\ub3c4 \ubcc0\uacbd \uc2dc\uc810\uc5d0\uc11c \ubd80\ub3d9\uc0b0\uc744 \ud310\ub9e4\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec, \ubd80\ub3d9\uc0b0\uc758 \uc591\ub3c4 \ucc28\uc775\uc744 \ubcf4\uace0 \ud574\uc57c\ud55c\ub2e4. \uc591\ub3c4 \ucc28\uc775\uc740 \uc6a9\ub3c4 \ubcc0\uacbd \uc2dc\uc810\uc758 \ubd80\ub3d9\uc0b0\uc758 \uc2dc\uac00 (Fair market value)\uc640 \ub9e4\uc785\uc6d0\uac00\uc758 \ucc28\uc774\uac00 … Read more<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[26,21,7],"tags":[],"class_list":["post-3199","post","type-post","status-publish","format-standard","hentry","category-accnt-column","category-main-news","category-column"],"_links":{"self":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/3199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/comments?post=3199"}],"version-history":[{"count":1,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/3199\/revisions"}],"predecessor-version":[{"id":3200,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/3199\/revisions\/3200"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=3199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=3199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=3199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}