2015\ub144\ub3c4\uae4c\uc9c0 \uad6d\uc138\uccad\uc740 \uacfc\uc138 \ub300\uc0c1\uc758 \uc591\ub3c4\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \uc8fc \uac70\uc8fc\uc9c0\uc758 \ub9e4\uac01\uc5d0 \ub300\ud574\uc11c\ub294 \ub530\ub85c \ubcf4\uace0\ud560 \uac83\uc744 \uc694\uad6c\ud558\uc9c0 \uc54a\uc558\ub2e4. \ud558\uc9c0\ub9cc 2016\ub144 \uc774\ud6c4\ub85c\ubd80\ud130\ub294 \uac01 \uac1c\uc778\uc5d0 \uc758\ud574 \ub9e4\uac01\ub418\ub294 \ubaa8\ub4e0 \uc8fc \uac70\uc8fc\uc9c0\uc5d0 \ub300\ud55c \ubcf4\uace0\uac00 \uc774\ub8e8\uc5b4\uc838\uc57c \ud55c\ub2e4. \ub610\ud55c \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc73c\ub85c \uc778\ud574 \uc138\uae08\uc774 \uc804\uc561 \uba74\uc81c\ub418\ub294 \ucf00\uc774\uc2a4\ub77c \ud558\ub354\ub77c\ub3c4 \uc608\uc678\ub294 \uc544\ub2c8\ub2e4.<\/p>\n

\uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc774\ub780?
\n\ub9ce\uc740 \uce90\ub098\ub2e4\uc778\ub4e4\uc774 \uac70\uc8fc\uc6a9 \uc8fc\ud0dd \ub9e4\uac01\uc2dc \uc138\uae08\uc5d0 \uc544\ubb34 \uc601\ud5a5\ub3c4 \ubbf8\uce58\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc54c\uace0 \uc788\ub294\ub370 \uc774\uac83\uc740 \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd (Principal residence exemption)\uc73c\ub85c \uc778\ud574 \uac00\ub2a5\ud55c \uac83\uc774\ub2e4. \uc27d\uac8c \uc124\uba85\ud558\uc790\uba74, \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc0ac\uc6a9\ub418\uc5c8\ub358 \ubd80\ub3d9\uc0b0\uc744 \ub9e4\uac01\ud560 \ub54c \ubc1c\uc0dd\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc73c\ub85c \ubd80\ud130 \uc81c\uc678\ub41c\ub2e4. \uc5ec\uae30\uc5d0\uc11c \ub9d0\ud558\ub294 \uc8fc \uac70\uc8fc\uc9c0\ub780 \uac1c\uc778\uc774 \uc18c\uc720\ud55c \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0\uc73c\ub85c\uc11c \uc18c\uc720\uc790 \ubcf8\uc778\uc774\ub098, \ud604\uc7ac \ubc30\uc6b0\uc790 \ud639\uc740 \uc0ac\uc2e4\ud63c \ubc30\uc6b0\uc790, \ub610\ub294 \uc804 \ubc30\uc6b0\uc790 \ud639\uc740 \uc0ac\uc2e4\ud63c \ubc30\uc6b0\uc790, \uadf8\ub9ac\uace0 \uc790\ub140\ub4e4\uc774 \uc8fc\ub85c \uac70\uc8fc\ud558\ub294 \uacf3\uc774\ub2e4. \uacf5\ub3d9\uc18c\uc720\uc758 \uc8fc\ud0dd\ub3c4 \ud574\ub2f9\ub418\uba70, \uc18c\uc720\uc8fc\uac00 \uac1c\uc778\uc2e0\ud0c1 (personal trust)\uc77c \uacbd\uc6b0\uc5d0\ub3c4 \uac00\ub2a5\ud558\ub2e4. \uc18c\uc720\uc790 \ubcf8\uc778\uc758 \uc8fc\uac70 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\ub358 \uc8fc\ud0dd\uc744 \uc784\ub300\uc6a9\uc73c\ub85c \uc804\ud658\uc2dc\ud0a4\uac70\ub098 \uc784\ub300\uc6a9 \uc8fc\ud0dd\uc744 \uc18c\uc720\uc790\uc758 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc804\ud658\uc2dc\ud0ac \uc2dc\uc5d0\ub3c4 \uac01 \uc0c1\ud669\uc5d0 \ub9de\uac8c \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.
\n\uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744\uc218 \uc788\ub294 \uc591\ub3c4 \uc18c\ub4dd \uacc4\uc0b0 \ubc29\ubc95\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4:
\n\uc608\ub97c\ub4e4\uc5b4 \ud55c \uac00\uc815\uc774 \ub450\uac1c\uc758 \ubd80\ub3d9\uc0b0\uc774 \uc788\uace0 \uadf8\uc911 2010\ub144\uc5d0 \uad6c\ub9e4\ud55c \ubd80\ub3d9\uc0b0\uc744 2019\ub144\uc5d0 \ud314\uc558\ub2e4\uace0 \uac00\uc815\ud574\ubcf4\uc790. \ub9cc\uc57d \ucc98\ubd84\ud55c \uc8fc\ud0dd\uc5d0 \ub300\ud574 \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc744 \uc774\uc6a9\ud574 \uc591\ub3c4 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uba74\uc81c \ubc1b\uace0 \uc2f6\uc744 \uacbd\uc6b0 \uc774 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud588\ub358 \uc9c0\ub09c 10\ub144\uc758 \uae30\uac04\ub3d9\uc548 9\ub144\uc744 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\uc744 \ud574\uc57c \uc804\uccb4 \uc591\ub3c4 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uba74\uc81c\ubc1b\uc744\uc218 \uc788\ub2e4. \ucd1d \uc18c\uc720\ud588\ub358 10\ub144\uc774 \uc544\ub2cc 9\ub144\ub9cc \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\ud574\ub3c4 \ub418\ub294 \uc774\uc720\ub294 \uc704\uc5d0 \ub098\uc640\uc788\ub294 \uacc4\uc0b0\ubc29\ubc95\uc744 \ubcf4\uba74 \uc54c\uc218 \uc788\ub2e4. \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc774 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\ub41c \ucd1d \ud587\uc218\uc5d0 1\ub144\uc744 \ub354 \ub354\ud574\uc8fc\uae30 \ub54c\ubb38\uc5d0 \uc804\uccb4 10\ub144\uc774 \uc544\ub2cc 9\ub144\ub9cc \uc9c0\uc815\ud574\ub3c4 \uc804\ubd80 \uba74\uc81c\ub97c \ubc1b\uc744\uc218 \uc788\ub2e4. \ub098\uba38\uc9c0 1\ub144\uc740 \uc544\uc9c1 \ud310\ub9e4\ud558\uc9c0 \uc54a\uc740 \ub2e4\ub978 \ubd80\ub3d9\uc0b0\uc744 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815 \ud568\uc73c\ub85c\uc368 \ucd94\ud6c4 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud560\uc2dc \uc77c\uc815 \ubd80\ubd84 \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744\uc218 \uc788\ub2e4.<\/p>\n

\uc8fc \uac70\uc8fc\uc9c0 \ub9e4\uac01\uc5d0 \ub300\ud55c \ubcf4\uace0 \ubc29\ubc95
\n2015\ub144\uae4c\uc9c0 \uad6d\uc138\uccad\uc740 \uacfc\uc138 \ub300\uc0c1 \uc591\ub3c4\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \uc8fc\uac70\uc8fc\uc9c0 \ub9e4\uac01\uc5d0 \ub300\ud55c \ubcf4\uace0\ub97c \uc694\uad6c\ud558\uc9c0 \uc54a\uc558\ub2e4. \uac01 \ub0a9\uc138\uc790\ub294 \uc8fc \uac70\uc8fc\uc9c0 \ub9e4\uac01 \uc774\ud6c4 \ud639\uc2dc \uc788\uc744\uc9c0\ub3c4 \ubaa8\ub97c \uad6d\uc138\uccad\uc758 \uc694\uccad\uc5d0 \ub300\ube44\ud558\uc5ec \ub9e4\ub9e4 \uc11c\ub958\ub97c \ubcf4\uad00\ub9cc \ud558\uace0 \uc788\uc73c\uba74 \ub418\uc5c8\ub2e4.
\n\ud558\uc9c0\ub9cc 2016\ub144 1\uc6d4 1\uc77c \uc774\ud6c4\uc5d0 \ub9e4\uac01\ud55c \uc8fc\ud0dd\uc5d0 \ub300\ud574 \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ub9e4\uac01 \uc0ac\uc2e4\uc744 \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \ubcf4\uace0\uc11c, Schedule 3, Capital Gains\uc5d0 \ud45c\uae30\ud574\uc57c \ud55c\ub2e4. \uc0c8\ub85c\uc6b4 \ubcf4\uace0\ubc29\uc2dd\uc744 \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574\uc11c \uad6d\uc138\uccad\uc740 \uac1c\uc778\uc18c\ub4dd\uc138 \ubcf4\uace0\uc11c\uc758 Schedule 3\uc5d0 \ub9e4\uac01\ub41c \uc790\uc0b0\uc774 \uc8fc \uac70\uc8fc\uc9c0\uc77c \uacbd\uc6b0 \ud45c\uc2dc\ud560 \uc218 \uc788\ub3c4\ub85d \uc218\uc815\ud558\uae30\ub85c \ud558\uc600\ub2e4. \uc218\uc815\ub41c \uc591\uc2dd\uc5d0\ub294 \ud574\ub2f9 \uc790\uc0b0\uc744 \ub9e4\uc785\ud55c \ud574, \ub9e4\uac01\uae08\uc561, \uc790\uc0b0\uc5d0 \ub300\ud55c \uac04\ub2e8\ud55c \uc124\uba85\uc744 \ud45c\uae30\ud558\ub294 \ub780\uc774 \uc788\ub2e4. \uc2e4\uc81c \ub9e4\uac01\uc774 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\ub354\ub77c\ub3c4 \ud574\ub2f9 \uc790\uc0b0\uc758 \uc0ac\uc6a9 \ubaa9\uc801\uc774 \ubcf8\uc778 \uc8fc\uac70\uc6a9\uc5d0\uc11c \uc784\ub300\uc6a9\uc73c\ub85c, \ud639\uc740 \uc784\ub300\uc6a9\uc5d0\uc11c \ubcf8\uc778 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc804\ud658\ub418\ub294 \ud574\uc5d0\ub3c4 \ubc18\ub4dc\uc2dc \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uad6d\uc138\uccad\uc774 \uc815\ud574\ub193\uc740 \uac00\uc774\ub4dc\ub77c\uc778\uc5d0 \uc758\ud558\uba74 \ub0a9\uc138\uc790\uac00 \uc8fc \uac70\uc8fc\uc9c0\ub97c \ucc98\ubd84\ud55c \ub144\ub3c4\uc5d0 \ubcf4\uace0\ub97c \ud558\uc9c0 \uc54a\uace0 \ub118\uc5b4 \uac14\uc744 \uacbd\uc6b0 \ud574\ub2f9\ub144\ub3c4\uc758 \uac1c\uc778\uc18c\ub4dd \ubcf4\uace0\ub97c \ubc14\ub85c \uc218\uc815\ud574\uc11c \ub2e4\uc2dc \ubcf4\uace0\ud560\uac83\uc744 \uc694\uad6c\ud558\uace0 \uc788\ub2e4. \ub610\ud55c \ub2a6\uac8c \ubcf4\uace0 \ud588\uc744\uacbd\uc6b0 \ubc8c\uae08\uc774 \ubd80\uacfc \ub418\ub294\ub370 \ubc8c\uae08 \uae08\uc561\uc740 \uc6d0\ub798\uc758 \ubcf4\uace0 \uae30\ud55c\uc73c\ub85c\ubd80\ud130 \ub9e4\ub2ec $100\ubd88\uc529 \ucd5c\ub300 $8,000\ubd88\uae4c\uc9c0 \ubd80\uacfc\ub420\uc218 \uc788\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
\n\uc0ac\uc6a9\ub420 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.
\n(This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)
\nLeeJung LLP
\nChartered Professional Accountants & Advisors
\n#313-9600 Cameron Street
\nBurnaby BC V3J 7N3<\/p>\n

 <\/p>\n

<\/p>\n

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

2015\ub144\ub3c4\uae4c\uc9c0 \uad6d\uc138\uccad\uc740 \uacfc\uc138 \ub300\uc0c1\uc758 \uc591\ub3c4\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \uc8fc \uac70\uc8fc\uc9c0\uc758 \ub9e4\uac01\uc5d0 \ub300\ud574\uc11c\ub294 \ub530\ub85c \ubcf4\uace0\ud560 \uac83\uc744 \uc694\uad6c\ud558\uc9c0 \uc54a\uc558\ub2e4. \ud558\uc9c0\ub9cc 2016\ub144 \uc774\ud6c4\ub85c\ubd80\ud130\ub294 \uac01 \uac1c\uc778\uc5d0 \uc758\ud574 \ub9e4\uac01\ub418\ub294 \ubaa8\ub4e0 \uc8fc \uac70\uc8fc\uc9c0\uc5d0 \ub300\ud55c \ubcf4\uace0\uac00 \uc774\ub8e8\uc5b4\uc838\uc57c \ud55c\ub2e4. \ub610\ud55c \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc73c\ub85c \uc778\ud574 \uc138\uae08\uc774 \uc804\uc561 \uba74\uc81c\ub418\ub294 \ucf00\uc774\uc2a4\ub77c \ud558\ub354\ub77c\ub3c4 \uc608\uc678\ub294 \uc544\ub2c8\ub2e4. \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138 \ud61c\ud0dd\uc774\ub780? \ub9ce\uc740 \uce90\ub098\ub2e4\uc778\ub4e4\uc774 \uac70\uc8fc\uc6a9 \uc8fc\ud0dd \ub9e4\uac01\uc2dc \uc138\uae08\uc5d0 \uc544\ubb34 \uc601\ud5a5\ub3c4 … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[26,7],"tags":[],"class_list":["post-4768","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\/4768","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=4768"}],"version-history":[{"count":3,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4768\/revisions"}],"predecessor-version":[{"id":4772,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4768\/revisions\/4772"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=4768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=4768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=4768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}