Q1. \uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c (Capital Gain Exemption)\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694
\n\uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c (Capital Gain Exemption)\ub780 \uc790\uaca9 \uc870\uac74\uc774 \ub418\ub294 \ubc95\uc778 \ud68c\uc0ac\uc758 \uc8fc\uc2dd\uc744 \ub9e4\uac01 \ud588\uc744 \uacbd\uc6b0\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc591\ub3c4\uc18c\ub4dd\uc5d0 \ub300\ud574 \uc138\uae08\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \ud61c\ud0dd\uc774\ub2e4.
\n\uac01 \uac1c\uc778\uc774 \uc77c\uc0dd\ub3d9\uc548 \uc138\uae08\uc744 \uba74\uc81c \ubc1b\uc744 \uc218 \uc788\ub294 \ucd1d \uc18c\ub4dd \uae08\uc561\uc740 $866,912 \uc774\uba70 \uc8fc\uc2dd\uc744 \uac00\uc871\ub4e4\uc774 \ub098\ub204\uc5b4 \uc18c\uc720\ud588\uc744 \uacbd\uc6b0\uc5d0\ub294 \ucd5c\ub300 $866,912 X \uc8fc\uc8fc\uc22b\uc790 \uae4c\uc9c0 \uac10\uba74\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n

Q2. 2019\ubd80\ud130 \ubc14\ub00c\uc5b4\uc9c4 \uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c \ud55c\ub3c4\ub294 \uc5bc\ub9c8 \uc778\uac00?
\n2019\ub144 \uc5f0\ubc29\uc608\uc0b0\uc744 \ud1b5\ud574 \uc815\ubd80\ub294 \uc774 \ud55c\ub3c4\ub97c 2018\ub144 $848,252\uc5d0\uc11c $866,912 \uae4c\uc9c0 \uc99d\uac00\ud558\uc600\uc74c\uc744 \ubc1c\ud45c\ud558\uc600\ub2e4.<\/p>\n

Q3. \uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c\ub97c \ubc1b\uae30 \uc704\ud55c \uc870\uac74 (Qualifications)
\n\u2022 \ub9e4\uac01 \ub2f9\uc2dc\uc5d0 \ubc95\uc778 \ud68c\uc0ac\uac00 Small Business Corporation (\uc911\uc18c\uc8fc\uc2dd\ud68c\uc0ac) \uc73c\ub85c \uc778\uc815 \ubc1b\uc544\uc57c \ud55c\ub2e4. Small Business Corporation\ub85c \uc778\uc815 \ubc1b\uc73c\ub824\uba74 Canadian-Controlled Private Corporation (\ub0b4\uad6d\uc778 \uc18c\uc720\uc758 \ube44\uc0c1\uc7a5 \uae30\uc5c5)\uc774\uace0 \ud68c\uc0ac\uac00 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ub300\ubd80\ubd84\uc758 (90% \uc774\uc0c1) \uc790\uc0b0\uc774 \uce90\ub098\ub2e4 \ub0b4\uc5d0\uc11c \uc0ac\uc5c5 \uc6b4\uc601 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uc5b4\uc9c0\uace0 \uc788\uc5b4\uc57c \ud55c\ub2e4.
\n\u2022 \ub9e4\uac01 \uc2dc\uae30 \uc9c1\uc804 24\uac1c\uc6d4 \ub3d9\uc548 50% \uc774\uc0c1\uc758 \ud68c\uc0ac \uc790\uc0b0\uc774 \uce90\ub098\ub2e4 \ub0b4\uc5d0\uc11c \uc0ac\uc5c5 \uc6b4\uc601 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uc5c8\uc5b4\uc57c \ud55c\ub2e4.
\n\u2022 \ub9e4\uac01 \uc2dc\uae30 \uc9c1\uc804 24\uac1c\uc6d4 \ub3d9\uc548 \ud68c\uc0ac\uc758 \uc8fc\uc2dd\uc744 \ub9e4\uac01\uc778 \ud639\uc740 \ub9e4\uac01\uc778\uc758 \uac00\uc871\uc774\ub098 \uce5c\ucc99 \uc678\uc5d0 \ub2e4\ub978 \uc0ac\ub78c\uc774 \uc18c\uc720\ud558\uc9c0 \uc54a\uc558\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

Q4. \ubc95\uc778 \ud68c\uc0ac \uc544\ub2cc \uacbd\uc6b0\ub3c4 \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c\ub97c \ubc1b\uc744\uc218 \uc788\ub294\uac00?
\n\ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\uc740\ucc44 \uac1c\uc778\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uc600\ub358 \ube44\uc988\ub2c8\uc2a4\ub77c \ud558\ub354\ub77c\ub3c4 \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc774\ub97c \uc704\ud574\uc11c\ub294 \ub9e4\uac01\uc774 \uc774\ub8e8\uc5b4 \uc9c0\uae30 \uc804\uc5d0 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc5ec \ud574\ub2f9 \ube44\uc988\ub2c8\uc2a4\uc758 \uc790\uc0b0\uc744 \ubc95\uc778\uc73c\ub85c \uc774\uc804\uc2dc\ud0a8 \ud6c4 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 \ub9e4\uac01\ud558\uba74 \ub41c\ub2e4.
\n\ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\uc740\ucc44 \uac1c\uc778 \ud639\uc740 \ud30c\ud2b8\ub108\uc27d\uc73c\ub85c \uc6b4\uc601\ud558\uc600\ub358 \ube44\uc988\ub2c8\uc2a4\uc5c8\ub358 \uac83\ub9cc \uc81c\uc678\ud558\uace0 \uc704\uc5d0 \uc5b8\uae09\ud55c \uc138\uac00\uc9c0 \uc870\uac74\uc774 \uc774\ubbf8 \ucda9\uc871\ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0, \ubc95\uc778 \uc124\ub9bd \ud6c4 \uc870\uac74 \ucda9\uc871\uc744 \uc704\ud574 2\ub144\uc744 \uae30\ub2e4\ub9b4 \ud544\uc694\ub294 \uc5c6\ub2e4.<\/p>\n

Q5. \uc8fc\uc758 \ud560\uc810
\n\u2022 Alternative Minimum Tax (AMT)\ub780 \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c\ub97c \uc0ac\uc6a9\ud55c \ud574\uc5d0 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc138\uae08\uc774\uba70 \uace0\uc18c\ub4dd\uc790\uac00 \uc774\ub7ec\ud55c \uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uc74c\uc73c\ub85c \uc778\ud574 \ud604\uc800\ud788 \ub0ae\uc740 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uac70\ub098 \uc544\uc608 \uba74\uc138\uac00 \ub418\ub294 \uacbd\uc6b0\ub97c \ub9c9\uae30 \uc704\ud55c \uc138\ubb34\uc801 \uc7a5\uce58\uc774\ub2e4. AMT\uac00 \uc801\uc6a9\uc774 \ub418\uba74 \ubcf4\ud1b5\uc758 \uc138\uc728\ubcf4\ub2e4\ub294 \ud655\uc5f0\ud788 \ub0ae\uc740 \uc138\uc728\uace0 \uacc4\uc0b0\ub41c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uac8c \ub418\uba70 \ucc28\ud6c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc138\uc5d0\uc11c \ucc28\uac10\ud560 \uc218 \uc788\ub2e4.
\n\u2022 Cumulative Net Investment Loss (CNIL)\uc774 \uc788\uc744 \uacbd\uc6b0 \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678 \ub420\uc218\ub3c4 \uc788\ub2e4. CNIL\uc740 \ud22c\uc790 \ube44\uc6a9 (\uc774\uc790\ub098 \uc784\ub300 \uc190\uc2e4) \uc774 \ud22c\uc790 \uc18c\ub4dd (\uc774\uc790\ub098 \ubc30\ub2f9) \ubcf4\ub2e4 \ub9ce\uc744 \uacbd\uc6b0\uc5d0 \ubc1c\uc0dd \ub418\uba70 \ub9cc\uc57d \uc8fc\uc2dd \ub9e4\uac01 \ub2f9\uc2dc CNIL\uc774 \uc788\uc73c\uba74 \ud574\ub2f9 \uae08\uc561\ub9cc\ud07c \uc0ac\uc6a9 \uac00\ub2a5\ud55c \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c \uae08\uc561 \uc5d0\uc11c \ucc28\uac10\ub41c\ub2e4.
\n\u2022 \ub9cc\uc57d Q3\uc5d0 \uc5b8\uae09\ub418\uc5c8\ub358 \uccab\ubc88\uc9f8 \uc870\uac74\uc5d0 \ubd80\ud569\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc8fc\uc2dd \ub9e4\ub9e4 \uc9c1\uc804\uc5d0 \ud68c\uc0ac \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uace0 \uc788\ub294 \uc790\uc0b0\uc744 \ub9e4\uac01\ud558\uac70\ub098 \uc81c\uac70 \ud568\uc73c\ub85c\uc368 \uc870\uac74\uc744 \ucda9\uc871\uc2dc\ud0a4\ub294 \ubc29\ubc95\uc744 \uace0\ub824\ud574 \ubcfc \uc218 \uc788\ub2e4.
\n\u2022 \uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c\ub294 \uc790\uc2e0\uc758 \uae30\uc5c5\uc744 \ub9e4\uac01\uc2dc\ud0a4\ub824\ub294 \uacbd\uc601\uc778\uc5d0\uac8c \uc788\uc5b4\uc11c \ud070 \uba54\ub9ac\ud2b8\ub85c \ub2e4\uac00\uc628\ub2e4. \ud558\uc9c0\ub9cc \uc870\uac74\ub4e4\uc744 \ub9de\ucd94\uae30 \uc704\ud574\uc11c\ub294 \ubbf8\ub9ac \uae30\uc5c5\uc758 \uc0c1\ud669\uc744 \uc778\uc9c0\ud558\uace0 \uc900\ube44\ub97c \ud558\ub294\uac83\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n

Q6. \ubcf4\uace0 \ubc29\ubc95
\n\uc774\uc640 \uac19\uc740 \uba74\uc81c \uc870\uac74\uc5d0 \ud574\ub2f9 \ub418\ub294 \uc0ac\ub78c\uc740, \uadf8 \ud574 \uac1c\uc778 \uc18c\ub4dd \ubcf4\uace0\uc5d0 \uc8fc\uc2dd \ub9e4\uac01\uc73c\ub85c \uc778\ud574 \uc0dd\uae34 \ucc28\uc775\uc744 \ubcf4\uace0 \ud558\uba74 \ub41c\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.) LeeJung LLPChartered Professional Accountants & Advisors<\/p>\n

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<\/p>\n

<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Q1. \uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c (Capital Gain Exemption)\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694 \uc8fc\uc2dd \uc591\ub3c4 \ucc28\uc775 \uba74\uc81c (Capital Gain Exemption)\ub780 \uc790\uaca9 \uc870\uac74\uc774 \ub418\ub294 \ubc95\uc778 \ud68c\uc0ac\uc758 \uc8fc\uc2dd\uc744 \ub9e4\uac01 \ud588\uc744 \uacbd\uc6b0\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc591\ub3c4\uc18c\ub4dd\uc5d0 \ub300\ud574 \uc138\uae08\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \ud61c\ud0dd\uc774\ub2e4. \uac01 \uac1c\uc778\uc774 \uc77c\uc0dd\ub3d9\uc548 \uc138\uae08\uc744 \uba74\uc81c \ubc1b\uc744 \uc218 \uc788\ub294 \ucd1d \uc18c\ub4dd \uae08\uc561\uc740 $866,912 \uc774\uba70 \uc8fc\uc2dd\uc744 \uac00\uc871\ub4e4\uc774 \ub098\ub204\uc5b4 \uc18c\uc720\ud588\uc744 \uacbd\uc6b0\uc5d0\ub294 \ucd5c\ub300 $866,912 X \uc8fc\uc8fc\uc22b\uc790 … Read more<\/a><\/p>\n","protected":false},"author":2,"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-4409","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\/4409","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/comments?post=4409"}],"version-history":[{"count":3,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4409\/revisions"}],"predecessor-version":[{"id":4413,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4409\/revisions\/4413"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=4409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=4409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=4409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}