{"id":49007,"date":"2021-01-29T13:43:00","date_gmt":"2021-01-29T21:43:00","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=49007"},"modified":"2021-04-14T13:43:35","modified_gmt":"2021-04-14T20:43:35","slug":"2020-%ed%95%b4%ec%99%b8%ec%9e%90%ec%82%b0-%eb%b3%b4%ea%b3%a0","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=49007","title":{"rendered":"2020 \ud574\uc678\uc790\uc0b0 \ubcf4\uace0"},"content":{"rendered":"\n[et_pb_section fb_built=”1″ admin_label=”Related Posts” _builder_version=”4.6.1″ custom_padding=”0px||0px||false|false” custom_width_px__hover=”1080px” custom_width_px__hover_enabled=”1080px” custom_width_percent__hover=”80%” custom_width_percent__hover_enabled=”80%” locked=”off” gutter_width__hover=”3″ gutter_width__hover_enabled=”3″ parallax_1__hover=”off” parallax_1__hover_enabled=”off” parallax_2__hover=”off” parallax_2__hover_enabled=”off” parallax_3__hover=”off” parallax_3__hover_enabled=”off” parallax_method_1__hover=”on” 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\ud574\uc678\uc790\uc0b0 \uc591\uc2dd \uc77c\ubd80 \ubcc0\uacbd<\/strong>
2015\ub144\ubd80\ud130 \ud574\uc678\uc790\uc0b0\ubcf4\uace0 \uc591\uc2dd\uc774 \uc77c\ubd80 \ubcc0\uacbd\ub418\uc5b4 2015\ub144 12\uc6d4 9\uc77c \ubc1c\ud45c\ub418\uc5c8\uc2b5\ub2c8\ub2e4. 2020\ub144\uc911 \ud558\ub8e8\ub77c\ub3c4 \ubcf4\uace0\ud560 \ud574\uc678\uc790\uc0b0\uc774 $100,000 \uc774\uc0c1 $250,000 \ubbf8\ub9cc\uc774\uba74 \ub2e8\uc21c \ubcf4\uace0 \ubc29\ubc95 (Part A: Simplified Reporting Method)\uc774\ub098 \uae30\uc874\uc758 \uc0c1\uc138\ubcf4\uace0 \ubc29\ubc95 (Part B: Detailed Reporting Method)\uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud558\uc5ec \ubcf4\uace0\ud558\uba74 \ub429\ub2c8\ub2e4. \ud574\uc678\uc790\uc0b0\uc774 $250,000 \uc774\uc0c1\uc774\uba74 \uae30\uc874\uc758 \uc0c1\uc138\ubc29\ubc95\uc744 \uc774\uc6a9\ud558\uc5ec \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\ud574\uc678\uc790\uc0b0 \ubcf4\uace0\uc591\uc2dd (T1135)<\/strong>
2013\ub144 \uc138\uae08\ubcf4\uace0 \ubd80\ud130 \ubcf4\uace0\ud560 \ub0b4\uc6a9\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uae30\uc220\ud558\ub3c4\ub85d \ubcc0\uacbd\ub418\uc5c8\uc2b5\ub2c8\ub2e4.
\uacfc\uac70 \ud574\uc678\uc790\uc0b0\ubcf4\uace0\ub294 \uc790\uc0b0 \uc885\ub958\ubcc4\ub85c \ud574\ub2f9 \uae08\uc561\uc758 \ubc94\uc704\uc5d0 \ub2e8\uc21c\ud788 (v) \ud45c\uc2dc\ud558\uc600\uc9c0\ub9cc, \uc0c8\ub85c\uc6b4 \uc591\uc2dd\uc5d0\uc11c\ub294 \ud574\uc678\uc790\uc0b0\uc5d0 \ub300\ud558\uc5ec \uad6c\uccb4\uc801\uc778 \uc790\ub8cc\ub97c \uc544\ub798\uc640 \uac19\uc774 \uae30\uc785\ud558\ub3c4\ub85d \ubcc0\uacbd\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc608\uae08(Funds held outside Canada): \uc608\uce58\uc740\ud589\uba85
\uc8fc\uc2dd(Shares of non-resident corporations) : \ud574\ub2f9 \uc8fc\uc2dd\uc758 \uc774\ub984
\ubc1b\uc744\ucc44\uad8c(Indebted owed by non-resident): \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9
\ube44\uac70\uc8fc\uc790 \uc2e0\ud0c1\uc9c0\ubd84(Interests in non-resident trusts: \uc2e0\ud0c1\uc758 \uc774\ub984
\ubd80\ub3d9\uc0b0(Real Property outside Canada): \uc8fc\uc18c\ub4f1 \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9
\uae30\ud0c0(Other property outside Canada): \uc790\uc138\ud55c \ub0b4\uc6a9<\/p>\n

\ud574\uc678\uc790\uc0b0\uc758 \uac00\uce58\ub3c4 \ucde8\ub4dd \ub2f9\uc2dc\uc758 \uac00\uce58 [\uc774\ubbfc\uc624\uae30 \uc804 \ucde8\ub4dd\ud55c \uacbd\uc6b0: \uc774\ubbfc\uc77c\uc758 \uc2dc\uc7a5\uac00\uaca9(Fair Market Value)] \ub97c \ud45c\uc2dc\ud558\ub294 \uac83\uc740 \uac19\uc9c0\ub9cc, \uc5f0\uc911 \ucd5c\ub300 \ucde8\ub4dd\uac00\uce58\uc640 \uc5f0\ub9d0\uc758 \ucde8\ub4dd\uac00\uce58\uc640 \uc18c\ub4dd\uc744 \uae30\uc785\ud558\uc5ec\uc57c \ud558\uba70 \ub2f9\ud574\ub144\ub3c4 \uc911 \ub9e4\uac01\ud55c \uacbd\uc6b0\uc5d0\ub294 \uadf8\uc5d0 \ub530\ub978 \uc591\ub3c4\ucc28\uc775\uc774\ub098 \uc190\ud574\ub97c \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\ub610, \uacfc\uac70 \ud574\uc678\uc790\uc0b0\uc758 \uc18c\uc7ac\uc9c0\ub3c4 \ubbf8\uad6d\uc774\ub098 \uc601\uad6d\uc744 \uc81c\uc678\ud558\uace0\ub294 \ub300\ub959\ubcc4\ub85c(v) \ud45c\uc2dc\ud558\uc600\uc9c0\ub9cc, \uc0c8\ub85c\uc6b4 \uc591\uc2dd\uc5d0\uc11c\ub294 \uc18c\uc7ac\uc9c0 \uad6d\uac00 \ucf54\ub4dc (\ud55c\uad6d\uc758 \uacbd\uc6b0\ub294 KOR, \ubbf8\uad6d\uc758 \uacbd\uc6b0\ub294 USA) \ub97c \uae30\uc785\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\ud55c\ud3b8, \uacfc\uac70\uc758 \ud574\uc678\uc790\uc0b0\ubcf4\uace0\uc5d0\uc11c\ub294 \ubc1c\uc0dd\ud55c \ud574\uc678\uc18c\ub4dd\uc774 \uc788\uc744 \uacbd\uc6b0 \ucd1d \uc218\uc785\uae08\uc561\uc744 \uae30\uc785\ud558\uba74 \ub418\uc5c8\uc9c0\ub9cc, \uc0c8\ub85c\uc6b4 \uc591\uc2dd\uc5d0\uc11c\ub294 \uac01 \ubcf4\uace0\uc790\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \ubcc4\ub3c4\ub85c \uae30\uc7ac\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\uc791\uc131\uc694\ub839 (Instruction)<\/strong>
\u2013 \ubcf4\uace0 \ub300\uc0c1\uc790 \ubc0f \ubcf4\uace0\uae30\ud55c: \ud574\uc678\uc790\uc0b0 \ucde8\ub4dd\uac00\uaca9\uc758 \ucd1d\uacc4\uac00 $100,000\uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294 T1135\ub97c \ub9e4\ub144 \uc18c\ub4dd\ubcf4\uace0 \ub9c8\uac10\uc77c (\uac1c\uc778\uc740 4\uc6d4\ub9d0, \uac1c\uc778\uc0ac\uc5c5\uc790\ub294 6\uc6d4 15\uc77c)\uae4c\uc9c0 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

-\ubcf4\uace0 \uc790\uc0b0: \uc138\ubc95 233.3(1)\uc5d0 \ub530\ub978 \ubaa8\ub4e0 \uc790\uc0b0\uc744 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.
1)\ud574\uc678\uc5d0 \uac00\uc9c0\uace0 \uc788\ub294 \uc790\uae08\uc774\ub098 \ubb34\ud615\uc790\uc0b0
(\ud2b9\ud5c8, \uc800\uc791\uad8c \ub4f1)
2)\ud574\uc678\uc5d0 \uc18c\uc7ac\ud55c \uc720\ud615\uc790\uc0b0 (\ubd80\ub3d9\uc0b0 \ub4f1)
3)\ube44\uac70\uc8fc\uc790 \ud574\uc678\ubc95\uc778\uc758 \ubc1c\ud589 \uc8fc\uc2dd
4)\ube44\uac70\uc8fc\uc790 \ud574\uc678\uc2e0\ud0c1\uc758 \uc9c0\ubd84
5)\ud574\uc678\uc790\uc0b0\uc744 \uc804\ud658, \uad50\ud658 \ub610\ub294 \uad6c\uc785\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac
6)\uad6d\u00b7\uacf5\ucc44, \ud68c\uc0ac\ucc44, \ubaa8\uae30\uc9c0 \ubc0f \uc678\uc0c1 \ucc44\uad8c \ub4f1 \ube44\uac70\uc8fc\uc790
\ub85c \ubd80\ud130 \ubc1b\uc744 \ucc44\uad8c
7)\ud574\uc678\ubcf4\ud5d8 \uc99d\uc11c\uc0c1\uc758 \uad8c\ub9ac
8)\ud574\uc678\uc5d0 \ubcf4\uad00\uc911\uc778 \uadc0\uae08\uc18d(\uac1c\uc778\uc0ac\uc6a9 \uc7a5\uc2e0\uad6c\ub4f1\uc740 \uc81c
\uc678), \uae08\ubcf4\uad00\uc99d \ube5b \uc120\ubb3c\uacc4\uc57d<\/p>\n

-\ubcf4\uace0 \uc81c\uc678 \uc790\uc0b0:
1)\uc0ac\uc5c5(Active Business)\uc5d0\uc11c \uc0ac\uc6a9\ud558\uace0 \uc788\ub294 \uc790\uc0b0
2)\ud574\uc678\uad00\ub828 \ud68c\uc0ac(Foreign Affiliate)\uc758 \uc8fc\uc2dd\uc774\ub098 \ud574
\uc678\uad00\ub828 \ud68c\uc0ac\ub85c\ubd80\ud130 \ubc1b\uc744 \ucc44\uad8c
3)\uc138\ubc95 233.2(1)\uc870\uc5d0\uc11c \uc815\ud55c Exempt Trust (\ud574\uc678
\uc5f0\uae08\ubc95\uc5d0 \uc758\ud574 \uc124\ub9bd\ub41c \uc2e0\ud0c1\uc774\ub098 \ud574\uc678\uc815\ubd80\uc5d0 \uc18c\ub4dd\uc138
\ub97c \ub0a9\ubd80\ud558\ub294 \uc2e0\ud0c1)\uc758 \uc9c0\ubd84
4)\uc138\ubc95 54\uc870\uc5d0\uc11c \uc815\ud55c \uac1c\uc778\uc0ac\uc6a9 \uc790\uc0b0 (\ubcc4\uc7a5, \uc7a5\uc2e0\uad6c \ub4f1)
5)\uc704\uc758 \uc81c\uc678 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc9c0\ubd84\uc774\ub098 \uad6c\uc785\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac<\/p>\n

\u2013 \uac1c\uc778\ucf54\ub4dc(Individual Code)\uc758 \ud45c\uae30 :
\ub0a9\uc138\uc790\ub098 \ubc30\uc6b0\uc790\uac00 \uac1c\uc778\uc0ac\uc5c5\uc790\uc774\uba74 Code 1\uc5d0(v) \ud45c\uc2dc, \ub0a9\uc138\uc790\ub098 \ubc30\uc6b0\uc790 \ubaa8\ub450\uac00 \uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc544\ub2c8\uba74 Code 2\uc5d0(v) \ud45c\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n

\u2013 \ucde8\ub4dd\uac00\uc561 (Cost Amount):
\ucde8\ub4dd \uac00\uc561\uc740 \uc138\ubc95 248(1)\uc870\uc5d0 \uc758\uac70\ud558\uc5ec \uc790\uc0b0\uc758 \ucde8\ub4dd\uc5d0 \ub4e4\uc5b4\uac00\ub294 \ube44\uc6a9\uc785\ub2c8\ub2e4. \uc774\ubbfc\uc624\uae30 \uc804 \ucde8\ub4dd\ud55c \uacbd\uc6b0:\uc774\ubbfc\uc77c\uc758 \uc2dc\uc7a5\uac00\uaca9Fair Market Value)\uc785\ub2c8\ub2e4. \ub9cc\uc57d \uc99d\uc5ec\ub098 \uc0c1\uc18d\uc744 \ubc1b\uc558\uc744 \uacbd\uc6b0\uc5d0\ub294 \uc99d\uc5ec\ub098 \uc0c1\uc18d \ub2f9\uc2dc\uc758 \uc2dc\uc7a5 \uac00\uaca9\uc785\ub2c8\ub2e4.<\/p>\n

\u2013 Canadian Dollar\ub85c \ud658\uc0b0\ud55c \uae08\uc561:
\uc138\ubc95 261(3)(b)\uc5d0 \uc815\ud55c \uc678\uad6d\ud1b5\ud654 (\ud638\uc8fc\ub2ec\ub7ec, \ubbf8\uad6d\ub2ec\ub7ec, \uc601\uad6d\ud30c\uc6b4\ub4dc \ubc0f \uc720\ub85c)\ub97c \uc81c\uc678\ud558\uace0\ub294 \uce90\ub098\ub2e4 \ub2ec\ub7ec\ub85c \ud658\uc0b0\ud55c \uae08\uc561\uc744 \uae30\uc785\ud569\ub2c8\ub2e4. \uac70\ub798\uc77c \ub2f9\uc2dc(\ucde8\ub4dd\uc758 \uacbd\uc6b0\ub294 \ucde8\ub4dd\uc77c, \uc774\ubbfc\uc624\uae30 \uc804 \ucde8\ub4dd\ud55c \uacbd\uc6b0:\uc774\ubbfc\uc77c, \uc99d\uc5ec\u00b7\uc0c1\uc18d\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc99d\uc5ec\u00b7\uc0c1\uc18d\uc77c)\uc758 \ud658\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \ud574\uc678\uc790\uc0b0\uc73c\ub85c\ubd80\ud130 \ubc1c\uc0dd\ud55c \uc18c\ub4dd\ub3c4 \uc9c0\uae09\uc77c \ub2f9\uc2dc\uc758 \ud658\uc728\uc744 \uc801\uc6a9\ud558\uc9c0\ub9cc, \ud574\ub2f9\ub144\ub3c4 \ub3d9\uc548 \uacc4\uc18d\ud574\uc11c \ubc1b\ub294 \uacbd\uc6b0\uc5d0\ub294 \ud3c9\uade0\ud658\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n

\ubd84\ub958\ud56d\ubaa9\ubcc4 \uc790\uc0b0\ub0b4\uc6a9<\/strong>
1)\ud574\uc678\uc608\uae08
\ud574\uc678\uc740\ud589\uc5d0 \uc608\uce58\ub418\uc5b4 \uc788\ub294 \uc608\uae08\uc740 \ud574\ub2f9\ub144\ub3c4 \uc911 \ud558\ub8e8\ub77c\ub3c4 \uc794\uc561\uc774 \uc788\uc73c\uba74 \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. (\ub2e8, \uc608\uae08\uc744 \ud3ec\ud568\ud55c \ud574\uc678\uc790\uc0b0\uc774 $100,000 \uc774\ud558\uc778 \uacbd\uc6b0\uc5d0\ub294 \ubcf4\uace0\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.)<\/p>\n

\uce90\uc2dc\uce74\ub4dc\ub098 \uc120\ub0a9\ud55c \uc2e0\uc6a9\uce74\ub4dc, Draft\ub098 \uc740\ud589\ubcf4\uc99d\uc218\ud45c(Certified Cheque)\ub4f1\ub3c4 \uc774 \ud56d\ubaa9\uc5d0 \ud574\ub2f9\ub429\ub2c8\ub2e4. (\ud55c\uad6d\uc758 \uc790\uae30\uc55e \uc218\ud45c\ub3c4 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ub429\ub2c8\ub2e4.)<\/p>\n

\uc815\uae30\uc608\u00b7\uc801\uae08\uc774\ub098 T-Bill\ub4f1\uc740 \uc544\ub798 \u201c\ube44\uac70\uc8fc\uc790\ub85c \ubd80\ud130 \ubc1b\uc744 \ucc44\uad8c\u201d \ub4f1 \ud56d\ubaa9\uc5d0 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/p>\n

2)\ud574\uc678\uc8fc\uc2dd
\uc2e4\uc81c\ub85c \uce90\ub098\ub2e4 \ub0b4\uc5d0\uc11c \ubcf4\uc720\ud558\uace0 \uc788\uac74 \uc544\ub2c8\uac74 \ubaa8\ub4e0 \ube44\uac70\uc8fc\uc790 \ud574\uc678\ubc95\uc778\uc774 \ubc1c\ud589\ud55c \uc8fc\uc2dd\uc740 \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ub2e8, \ud574\uc678\uad00\ub828\ud68c\uc0ac(Foreign Affiliate)\uac00 \ubc1c\ud589\ud55c \uc8fc\uc2dd\uc740 \uc81c\uc678\ud569\ub2c8\ub2e4.<\/p>\n

\ud574\uc678\uad00\ub828\ud68c\uc0ac\ub780 \ubcf8\uc778\uc774 \ubc1c\ud589\uc8fc\uc2dd\uc758 1%\uc774\uc0c1\uc744 \ubcf4\uc720\ud558\uace0, \ubcf8\uc778\uacfc \uad00\ub828\uc788\ub294 \uc0ac\ub78c\ub4e4\uc774 \ub2e8\ub3c5 \ub610\ub294 \uacf5\ub3d9\uc73c\ub85c 10% \uc774\uc0c1\uc758 \uc8fc\uc2dd\uc744 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ube44\uac70\uc8fc\uc790 \ud574\uc678\ubc95\uc778\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/p>\n

\uc774\uc640 \uac19\uc740 \ud574\uc678\uad00\ub828\ud68c\uc0ac\ub97c \uac00\uc9c0\uace0 \uc788\uc73c\uba74 T1134 \uc591\uc2dd\uc73c\ub85c \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

3) \ube44\uac70\uc8fc\uc790\ub85c \ubd80\ud130 \ubc1b\uc744 \ucc44\uad8c
\ud574\uc678\uad00\ub828\ud68c\uc0ac\ub97c \uc81c\uc678\ud55c \ube44\uac70\uc8fc\uc790\ub85c\ubd80\ud130 \uce90\ub098\ub2e4 \uad6d\ub0b4 \ubc0f \ud574\uc678\uc5d0\uc11c \ubc1b\uc744 \ubaa8\ub4e0 \ucc44\uad8c\uc740 \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\ubc1b\uc744 \ucc44\uad8c\uc740 \uc57d\uc18d\uc5b4\uc74c, \uc678\uc0c1\ub9e4\ucd9c\uae08, \ucc44\uad8c, \uc0c1\uc5c5\uc6a9 \ub2e8\uae30\ucc44\uad8c (Commercial Paper), \ud68c\uc0ac\ucc44, \ub300\uc5ec\uae08, \ubaa8\uac8c\uc9c0 \ucc44\uad8c \ubc0f \uae30\ud0c0 \ucc44\uad8c\ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n

\uc815\uae30\uc608\u00b7\uc801\uae08, \ub2e8\uae30\uc131 \uad6d\u00b7\uacf5\ucc44(Government Treasury Bills) \ubc0f \ud574\uc9c0\uac00\ub2a5 \uc815\uae30\uc608\uae08(Term Deposit)\ub4f1\ub3c4 \uc774 \ud56d\ubaa9\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n

4)\ud574\uc678\uc2e0\ud0c1 \uc9c0\ubd84
\ube44\uac70\uc8fc\uc790 \ud574\uc678\uc2e0\ud0c1\uc73c\ub85c\ubd80\ud130 \ubc1b\uc740 \ubaa8\ub4e0 \uc218\ub839\uc561\uc740 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \ube44\uac70\uc8fc\uc790 \ud574\uc678\uc2e0\ud0c1\uc5d0 \ucd9c\uc5f0\uc744 \ud558\uac70\ub098 \ube44\uac70\uc8fc\uc790 \ud574\uc678\uc2e0\ud0c1\uc73c\ub85c\ubd80\ud130 \ub300\ucd9c\uc744 \ubc1b\uac70\ub098 \uc2e0\ud0c1\uc790\uc0b0\uc744 \uc218\ub839\ud560 \uacbd\uc6b0\uc5d0\ub294 T1141\uc774\ub098 T1142 \uc591\uc2dd\uc744 \ubcf4\uace0\ud574\uc57c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

5)\ud574\uc678 \ubd80\ub3d9\uc0b0
\uc0ac\uc5c5\uc5d0\uc11c \uc801\uadf9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uac70\ub098 \uac1c\uc778\uc0ac\uc6a9 \ubaa9\uc801(Vacation Property \ub4f1)\uc758 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \uc81c\uc678\ud55c \ubaa8\ub4e0 \ud574\uc678 \ubd80\ub3d9\uc0b0\uc740 \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\uce90\ub098\ub2e4 \uc774\uc678\uc758 \uc784\ub300\uc6a9 \ubd80\ub3d9\uc0b0\ub3c4 \uc774\uc5d0 \ud574\ub2f9\ub429\ub2c8\ub2e4.<\/p>\n

6)\uae30\ud0c0 \ud574\uc678\uc790\uc0b0
\uc704\uc758 \ud56d\ubaa9\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \ubaa8\ub4e0 \ud574\uc678\uc790\uc0b0\uc740 \uc774 \ud56d\ubaa9\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. (\uc608, \uac01\uc885 \ud68c\uc6d0\uad8c, \ud574\uc678\ubcf4\ud5d8 \uc99d\uc11c\uc0c1\uc758 \uad8c\ub9ac, \uadc0\uae08\uc18d, \uc120\ubb3c\uac70\ub798 \uacc4\uc57d, \ud574\uc678\uc790\uc0b0\uc744 \uc804\ud658\u00b7\uad50\ud658\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac \ub4f1)<\/p>\n

7) \uce90\ub098\ub2e4\uc5d0 \ub4f1\ub85d\ub41c Securities dealer \ub098 \uce90\ub098\ub2e4 Trust company\uc5d0 \uc608\uce58\ub41c \uc790\uc0b0
\uc0c1\uae30 \ud2b9\uc815 Securities dealer\ub098 Trust company\uc5d0 \uc608\uce58\ud55c \uc790\uc0b0\uc744 \uad6d\uac00\ubcc4\ub85c \ud569\uacc4\ud558\uc5ec \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uac01 \ud2b9\uc815\uacc4\uc88c\uc5d0 \ub300\ud574 \uad6d\uac00\ubcc4\ub85c \ud569\uacc4 \ud6c4 \ubcf4\uace0\ud558\uc5ec\ub3c4 \ub429\ub2c8\ub2e4.<\/p>\n

\ubcf4\uace0 \uc2dc\uae30<\/strong>
\uc774\ubbfc\uc774\ub098 \ub0a9\uc138\uc790\uac00 \ub41c \ub2f9\ud574\ub144\ub3c4\ub294 \uadf8 \uccab\ud574 1\ub144\uc740 \ubcf4\uace0\ud558\uc9c0 \uc54a\ub294\ub2e4. 2\ub144\uc9f8\ubd80\ud130\ub294 \ub9e4\ub144 \ubcf4\uace0\ud55c\ub2e4.<\/p>\n

\ubcf4\uace0\ub204\ub77d\uc2dc \ubc8c\uae08<\/strong>
1)\ubcf4\uace0 \ub204\ub77d:
-\ub2e8\uc21c\ubcf4\uace0 \ub204\ub77d: \ubcf4\uace0 \ub204\ub77d\ub41c \ub0a0\ub85c\ubd80\ud130, \ucd5c\uc18c $100\ubd80\ud130, \ud558\ub8e8\uc5d0 $25\uc529 \uac00\uc0b0\ub418\uc5b4 100\uc77c\uae4c\uc9c0, \ucd5c\uace0 $2,500 \ubd80\uacfc \ub41c\ub2e4.<\/p>\n

-\uace0\uc758\ubcf4\uace0 \ub204\ub77d(Knowingly or under circumstances amounting to gross negligence): \ubcf4\uace0 \uc758\ubb34\ub97c \uc54c\uace0 \uc788\uc73c\uba74\uc11c \uace0\uc758\ub85c \ub204\ub77d\uc2dc\uc5d0\ub294, \ub204\ub77d\ub41c \ub0a0\ub85c\ubd80\ud130 \ud55c\ub2ec\uc5d0 $500\uc529 \uac00\uc0b0\ub418\uc5b4 24\uac1c\uc6d4\uae4c\uc9c0\ub294 $12,000 \ub418\uace0, 24\uac1c\uc6d4\uc774 \ub118\uc5c8\uc744 \ub54c\ub294, \ub204\ub77d\uc7ac\uc0b0 \uac00\uaca9\uc758 5%\uac00 \ubc8c\uae08\uc774 \ub41c\ub2e4.
\uc608)<\/strong> 24\uac1c\uc6d4 \uc774\uc0c1 \ub204\ub77d \uc7ac\uc0b0 \uac00\uaca9, $2,000,000 x 5% = $100,000 (\ubc8c\uae08)\uacfc \uc5f0\uccb4\uc774\uc790 \ubd80\uacfc.<\/p>\n

-\uc138\ubb34\uc11c\uac00 \ub204\ub77d\uc744 \uc54c\uace0 \ubcf4\uace0\ub97c \uc694\uccad\ud560 \uc2dc(Issue a demand to file a return): \ub204\ub77d\ub41c \ub0a0\ub85c\ubd80\ud130 \ud55c\ub2ec\uc5d0 $1,000\uc529 \uac00\uc0b0\ub418\uc5b4 24\uac1c\uc6d4\uae4c\uc9c0\ub294 $24,000 \ub418\uace0 24\uac1c\uc6d4\uc774 \ub118\uc5c8\uc744 \ub54c\ub294 \ub204\ub77d\uc7ac\uc0b0 \uac00\uaca9\uc758 5%\uac00 \ubc8c\uae08\uc774 \ub41c\ub2e4.
\uc608)<\/strong> 24\uac1c\uc6d4 \uc774\uc0c1 \ub204\ub77d \uc7ac\uc0b0 \uac00\uaca9 $2,000,000 x 5% = $100,000 (\ubc8c\uae08)\uacfc \uc5f0\uccb4\uc774\uc790 \ubd80\uacfc.<\/p>\n

2)\ud5c8\uc704\ub098 \ub204\ub77d \ubcf4\uace0\ub97c \ud55c\uacbd\uc6b0(False statements or omissions): \uc774\ubbf8 \ubcf4\uace0\ud55c \ubcf4\uace0\uc11c\uc5d0 \ud5c8\uc704\ub098 \ub204\ub77d\ub41c \uac83\uc774 \uc788\uc744 \uacbd\uc6b0\uc5d0\ub294 \ubc8c\uae08\uc744 \ucd5c\uc800 $24,000 \uc774\ub098 \ub204\ub77d \uc7ac\uc0b0 \uac00\uaca9\uc758 5% \uc911 \ud070 \uae08\uc561\uc744 \uc9d5\uc218\ud558\uace0 \uc774\uc790\ub97c \uac00\uc0b0\ud55c\ub2e4.<\/p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_14″ _builder_version=”4.8.2″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” border_color_all=”rgba(0,0,0,0)”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Related Posts” 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\ud574\uc678\uc790\uc0b0 \uc591\uc2dd \uc77c\ubd80 \ubcc0\uacbd2015\ub144\ubd80\ud130 \ud574\uc678\uc790\uc0b0\ubcf4\uace0 \uc591\uc2dd\uc774 \uc77c\ubd80 \ubcc0\uacbd\ub418\uc5b4 2015\ub144 12\uc6d4 9\uc77c \ubc1c\ud45c\ub418\uc5c8\uc2b5\ub2c8\ub2e4. 2020\ub144\uc911 \ud558\ub8e8\ub77c\ub3c4 \ubcf4\uace0\ud560 \ud574\uc678\uc790\uc0b0\uc774 $100,000 \uc774\uc0c1 $250,000 \ubbf8\ub9cc\uc774\uba74 \ub2e8\uc21c \ubcf4\uace0 \ubc29\ubc95 (Part A: Simplified Reporting Method)\uc774\ub098 \uae30\uc874\uc758 \uc0c1\uc138\ubcf4\uace0 \ubc29\ubc95 (Part B: Detailed Reporting Method)\uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud558\uc5ec \ubcf4\uace0\ud558\uba74 \ub429\ub2c8\ub2e4. \ud574\uc678\uc790\uc0b0\uc774 $250,000 \uc774\uc0c1\uc774\uba74 \uae30\uc874\uc758 \uc0c1\uc138\ubc29\ubc95\uc744 \uc774\uc6a9\ud558\uc5ec \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ud574\uc678\uc790\uc0b0 \ubcf4\uace0\uc591\uc2dd (T1135)2013\ub144 \uc138\uae08\ubcf4\uace0 \ubd80\ud130 \ubcf4\uace0\ud560 \ub0b4\uc6a9\uc744 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-49007","post","type-post","status-publish","format-standard","hentry","category-jung-suk-accnt-new"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/49007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=49007"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/49007\/revisions"}],"predecessor-version":[{"id":49012,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/49007\/revisions\/49012"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=49007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=49007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=49007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}