2019\ub144\uc774 \uc5b4\ub290\ub367 2\uc8fc \ub0a8\uc9d3 \uc55e\uc73c\ub85c \ub2e4\uac00\uc654\ub2e4. \uc774 \uc2dc\uc810\uc5d0\uc11c 2019\ub144\ubd80\ud130 \uce90\ub098\ub2e4 \uc18c\uaddc\ubaa8 \ubbfc\uac04\ubc95\uc778(Canadian controlled private corporation – CCPC)\uc5d0 \uc0c8\ub86d\uac8c \uc801\uc6a9\ub418\ub294 \uc138\ubc95\ubcc0\ud654\uc5d0 \uad00\ud574\uc11c \uc548\ub0b4\ud574 \ub4dc\ub9ac\uace0\uc790 \ud55c\ub2e4. \ub9cc\uc57d \ubcf8\uc778\uc774 \uc6b4\uc601\ud558\uace0 \uc788\ub294 \ud68c\uc0ac\uc758 \uc5ec\uc720\uc790\ubcf8\uc73c\ub85c \uc778\ud55c \ud22c\uc790\uc18c\ub4dd\uc774 \ub9ce\uc774 \ubc1c\uc0dd\uc744 \ud558\uace0 \uc788\ub2e4\uba74 \ub2e4\uc74c\uc758 \uc138\ubc95 \ubcc0\ud654\ub97c \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\uc57c \ud560 \uac83\uc774\ub2e4.<\/p>\n

\ud22c\uc790\uc18c\ub4dd\uc774\ub780
\n\uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c \ud22c\uc790\uc18c\ub4dd\uc740 \ubc30\ub2f9, \uc774\uc790, \uc790\ubcf8\uc774\ub4dd \ubc0f \ub85c\uc5f4\ud2f0 \ub4f1\uc744 \ud3ec\ud568\ud55c\ub2e4. \ubcf8\uc778\uc774 \uc6b4\uc601\ud558\ub294 \ud68c\uc0ac\uc5d0\uc11c \ub0a8\ub294 \ud604\uae08\uc744 \ubd80\ub3d9\uc0b0\uc774\ub098 \uc8fc\uc2dd\ud22c\uc790 \ub4f1\uc744 \ud1b5\ud574\uc11c \uc218\ub3d9\uc801\uc778 \uc18c\ub4dd\uc744 \ubc8c\uc5b4 \ub4e4\uc774\uace0 \uc788\ub2e4\uba74 \uc774\ub3c4 \ud22c\uc790\uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

2019\ub144 \ud22c\uc790\uc18c\ub4dd\uc5d0 \uad00\ud55c \uc138\ubc95\ubcc0\ud654
\n\uce90\ub098\ub2e4 \uc138\ubc95\uc740 \uc774\ub7ec\ud55c \ubc95\uc778\uc758 \uc218\ub3d9\uc801\uc778 \ud22c\uc790\uc18c\ub4dd\uc5d0 \uad00\ud574\uc11c 50%\uc758 \uc138\uc728\uc744 \uc801\uc6a9(\uc790\ubcf8\uc774\ub4dd\uac19\uc740 \uacbd\uc6b0\uc5d0\ub294 25%\ub97c \uc801\uc6a9) \ud558\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \uc138\uc728\uc5d0\ub294 2019\ub144\uc5d0\ub3c4 \ubcc0\ud654\uac00 \uc5c6\ub2e4. \ud558\uc9c0\ub9cc \uc0c8\ub86d\uac8c \uc2dc\ud589\ub418\ub294 \uc138\ubc95\uc5d0 \ub530\ub974\uba74 \uc774\ub7ec\ud55c \ud22c\uc790\uc18c\ub4dd\uc774 \uc77c\uc815\uae08\uc561 \uc774\uc0c1 \ub9ce\uc544\uc9c0\uac8c \ub418\uc5c8\uc744 \uacbd\uc6b0 \uc8fc\ub41c \uc0ac\uc5c5\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc774\ub294 \uc18c\ub4dd\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uae08\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uac8c \ub41c\ub2e4.
\n\uc608\ub97c \ub4e4\uc5b4 \ud64d\uae38\ub3d9 \uc528\uac00 100% \uc8fc\uc8fc\ub85c \uc6b4\uc601\ud558\uace0 \uc788\ub294 CCPC \ud65c\ube48\ub2f9 Inc.\ub294 \ud68c\uc0ac\uc758 \uc5ec\uc720\uc790\uae08 $1,000,000\uc744 \uc5f0\uc774\uc790 10%\uc758 \uc218\uc775\uc774 \ub098\ub294 \ud22c\uc790\ucc98(\ubd80\ub3d9\uc0b0\uacfc \uc8fc\uc2dd)\uc5d0 \ud22c\uc790\ub97c \ud558\uc600\ub2e4. \ub610\ud55c \ud65c\ube48\ub2f9Inc.\ub294 \uc8fc\ub41c \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \ud1b5\ud574\uc11c 2019\ub144\uc5d0 $400,000\uc744 \ubc8c\uc5b4\ub4e4\uc600\ub2e4.\u00a0 \ubc14\ub00c\uae30 \uc774\uc804\uc758 \uc138\ubc95\uc73c\ub85c \uacc4\uc0b0\ub41c \ub300\ub7b5\uc801\uc778 \ubc95\uc778\uc138\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

 <\/p>\n\n\n\n\n\n\n

\uad6c\ubd84<\/td>\n	\uae08\uc561<\/td>\n	2019\ub144 \uc774\uc804 \uc138\uc728<\/td>\n	2019\ub144 \uc774\ud6c4 \uc138\uc728<\/td>\n<\/tr>\n
\ud22c\uc790\uc18c\ub4dd<\/td>\n	100,000<\/td>\n	50%<\/td>\n	50%<\/td>\n<\/tr>\n
\uc0ac\uc5c5\uc18c\ub4dd<\/td>\n	400,000<\/td>\n	\u00a0\ud3c9\uade0 13.00%<\/td>\n	18.25%<\/td>\n<\/tr>\n
\ubc95\uc778\uc138<\/td>\n	<\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $ 102,000<\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $ 123,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \uc704\uc5d0\uc11c \ubcf4\ub294 \ubc14\uc640 \uac19\uc774 2019\ub144\uc5d0\ub294 \uacb0\uacfc\uc801\uc73c\ub85c $21,000\uc758 \uc138\uae08\uc744 \ub354 \ub0a9\ubd80\ud558\uac8c \ub41c\ub2e4. \uc774\ub7ec\ud55c \uc138\uae08\ucc28\uc774\uac00 \ubc1c\uc0dd\ud558\ub294 \uc774\uc720\ub294 \uce90\ub098\ub2e4 \uc815\ubd80\uc5d0\uc11c CCPC\uac00 \uc8fc \uc0ac\uc5c5\uacfc \uad00\ub828\ud558\uc5ec \ub354 \ub9ce\uc740 \uc7ac\ud22c\uc790\ub97c \ud560 \uc218 \uc788\ub3c4\ub85d \uad8c\uc7a5\ud558\uae30 \uc704\ud55c \uc870\uce58\uc758 \uc77c\ud658\uc73c\ub85c 2019\ub144\ubd80\ud130 $50,000 \uc774\uc0c1\uc758 \uc218\ub3d9\uc801\uc778 \ud22c\uc790\uc18c\ub4dd\uc744 \ubc8c\uc5b4\ub4e4\uc774\ub294 CCPC\uc5d0 \ud55c\ud574\uc11c \ub354 \ub192\uc740 \uc138\uc728\uc744 \uc801\uc6a9\ud558\uae30\ub85c \ud558\uc600\uae30 \ub54c\ubb38\uc774\ub2e4. \n2019\ub144 \uc774\uc804\uc758 CCPC\ub294 $500,000\uae4c\uc9c0\uc758 \uc8fc \uc0ac\uc5c5\uc5d0 \uad00\ub828\ub41c \uc18c\ub4dd\uc5d0 \ud55c\ud574\uc11c Small Business Deduction (Manitoba – $450,000, Saskatchewan – $600,000)\uc744 \uc801\uc6a9 \ubc1b\uc544 \ud3c9\uade0 13%(\uc8fc \ub9c8\ub2e4 \uc57d\uac04\uc758 \uc138\uc728\ucc28\uc774\uac00 \uc788\uc74c)\uc758 \uc138\uae08\uc744 \ub0a9\ubd80\ud574 \uc654\ub2e4. \ud558\uc9c0\ub9cc 2019\ub144\ubd80\ud130\ub294 CCPC\uac00 \ubc8c\uc5b4\ub4e4\uc778 \ud22c\uc790\uc18c\ub4dd\uc774 $50,000\uc774 \ub118\uc5b4\uac08 \uacbd\uc6b0 $1\ubd88\uc774 \ucd08\uacfc\ub420 \ub54c \ub9c8\ub2e4 Small Business Deduction\uc774 $5\uc529 \uac10\uc18c\ud558\uac8c \ub41c\ub2e4. \ub2e4\uc2dc \ub9d0\ud574\uc11c \ud22c\uc790\uc18c\ub4dd\uc774 $150,000\uc744 \ub118\uc5b4\uc11c\uac8c \ub418\uba74 Small Business Deduction\uc774 $0\uac00 \ub418\ub294 \uac83\uc774\ub2e4. \n\uc704\uc5d0\uc11c \uc0b4\ud3b4\ubcf8 \ud65c\ube48\ub2f9 Inc.\uc758 \uacbd\uc6b0\ub97c \ub2e4\uc2dc \uc608\ub85c \ub4e4\uc5b4\ubcf4\uc790. \ud65c\ube48\ub2f9Inc.\uc758 2019\ub144 \ud22c\uc790\uc18c\ub4dd\uc740 $ 100,000\uc774 \ub418\uc5b4 \uc0c8\ub85c\uc6b4 \uc138\ubc95\uc758 \uc801\uc6a9\uae08\uc561 $50,000\ubcf4\ub2e4 $50,000 \ub354 \ub9ce\uc740 \ud22c\uc790\uc18c\ub4dd\uc744 \uc5bb\uc5c8\uc73c\ubbc0\ub85c \uc774\uc5d0 \ub530\ub77c\uc11c Small Business Deduction\uc774 $250,000( $50,000 x $5\/every dollar of excess investment income) \uc904\uc5b4\ub4e4\uac8c \ub418\uc5c8\ub2e4. \uc774\uac83\uc73c\ub85c \uc778\ud574 \ucd1d $400,000\uc758 \uc0ac\uc5c5\uc18c\ub4dd \uc911 $250,000 ($400,000 \u2013 ($500,000-$250,000) \ub9cc\uc774 Small Business Deduction \uc138\uc728 13%\ub97c \uc801\uc6a9 \ubc1b\uace0 \ub098\uba38\uc9c0 $150,000\uc758 \uc0ac\uc5c5\uc18c\ub4dd\uc5d0 \ud55c\ud574\uc11c\ub294 \uc77c\ubc18\uc138\uc728\uc778 27%\ub97c \uc801\uc6a9 \ubc1b\uc544 \ud3c9\uade0 18.25%\uc758 \uc138\uc728\uc744 \uc801\uc6a9 \ubc1b\uac8c \ub418\uc5c8\ub2e4.<\/p>\n \uc704\uc5d0\uc11c \ubcfc\u00a0 \uc218 \uc788\ub4ef\uc774 \ud68c\uc0ac\uac00 \ud22c\uc790\uc18c\ub4dd\uc774 \ub9ce\uc544\uc9c0\uac8c \ub418\uba74 \uc0c8\ub86d\uac8c \ubc14\ub010 \uc138\ubc95\uc5d0 \uc801\uc6a9 \ubc1b\uc544 \ub73b\ud558\uc9c0 \uc54a\uac8c \ub354 \ub9ce\uc740 \uc138\uae08\uc744 \ubb3c \uc218 \uc788\uc73c\ubbc0\ub85c \ud68c\uc0ac\uc790\uae08\uc744 \ud22c\uc790\ud558\uae30\uc5d0 \uc55e\uc11c \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \uad6c\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud558\uaca0\ub2e4.<\/p>\n \uc704 \ub0b4\uc6a9\uc740 \uc77c\ubc18\uc801\uc778 \uc0ac\uc2e4\uc774\uba70, \ud2b9\uc815 \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \ub300\uc6a9\ud574\uc11c \uc0ac\uc6a9\ub420 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. (This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)<\/p>\n <\/a><\/p>\n","protected":false},"excerpt":{"rendered":" 2019\ub144\uc774 \uc5b4\ub290\ub367 2\uc8fc \ub0a8\uc9d3 \uc55e\uc73c\ub85c \ub2e4\uac00\uc654\ub2e4. \uc774 \uc2dc\uc810\uc5d0\uc11c 2019\ub144\ubd80\ud130 \uce90\ub098\ub2e4 \uc18c\uaddc\ubaa8 \ubbfc\uac04\ubc95\uc778(Canadian controlled private corporation – CCPC)\uc5d0 \uc0c8\ub86d\uac8c \uc801\uc6a9\ub418\ub294 \uc138\ubc95\ubcc0\ud654\uc5d0 \uad00\ud574\uc11c \uc548\ub0b4\ud574 \ub4dc\ub9ac\uace0\uc790 \ud55c\ub2e4. \ub9cc\uc57d \ubcf8\uc778\uc774 \uc6b4\uc601\ud558\uace0 \uc788\ub294 \ud68c\uc0ac\uc758 \uc5ec\uc720\uc790\ubcf8\uc73c\ub85c \uc778\ud55c \ud22c\uc790\uc18c\ub4dd\uc774 \ub9ce\uc774 \ubc1c\uc0dd\uc744 \ud558\uace0 \uc788\ub2e4\uba74 \ub2e4\uc74c\uc758 \uc138\ubc95 \ubcc0\ud654\ub97c \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\uc57c \ud560 \uac83\uc774\ub2e4. \ud22c\uc790\uc18c\ub4dd\uc774\ub780 \uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c \ud22c\uc790\uc18c\ub4dd\uc740 \ubc30\ub2f9, \uc774\uc790, \uc790\ubcf8\uc774\ub4dd \ubc0f \ub85c\uc5f4\ud2f0 \ub4f1\uc744 \ud3ec\ud568\ud55c\ub2e4. … Read more<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[26,7],"tags":[],"class_list":["post-3907","post","type-post","status-publish","format-standard","hentry","category-accnt-column","category-column"],"_links":{"self":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/3907","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=3907"}],"version-history":[{"count":3,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/3907\/revisions"}],"predecessor-version":[{"id":3911,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/3907\/revisions\/3911"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=3907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=3907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=3907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}