{"id":49026,"date":"2021-04-14T13:51:04","date_gmt":"2021-04-14T20:51:04","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=49026"},"modified":"2021-04-14T13:51:29","modified_gmt":"2021-04-14T20:51:29","slug":"%eb%b3%80%ea%b2%bd%eb%90%9c-voluntary-disclosures-program","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=49026","title":{"rendered":"\ubcc0\uacbd\ub41c Voluntary Disclosures Program"},"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” parallax_method_1__hover_enabled=”on” parallax_method_2__hover=”on” parallax_method_2__hover_enabled=”on” parallax_method_3__hover=”on” parallax_method_3__hover_enabled=”on” use_background_color_gradient__hover=”off” use_background_color_gradient__hover_enabled=”off” background_color_gradient_start__hover=”#2b87da” background_color_gradient_start__hover_enabled=”#2b87da” background_color_gradient_end__hover=”#29c4a9″ background_color_gradient_end__hover_enabled=”#29c4a9″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on” inner_shadow__hover=”off” inner_shadow__hover_enabled=”off” make_fullwidth__hover=”off” make_fullwidth__hover_enabled=”off” use_custom_width__hover=”off” use_custom_width__hover_enabled=”off” width_unit__hover=”on” width_unit__hover_enabled=”on” make_equal__hover=”off” make_equal__hover_enabled=”off” use_custom_gutter__hover=”off” use_custom_gutter__hover_enabled=”off” border_radii__hover=”on||||” border_radii__hover_enabled=”on||||” box_shadow_style__hover=”none” box_shadow_style__hover_enabled=”none” box_shadow_color__hover=”rgba(0,0,0,0.3)” box_shadow_color__hover_enabled=”rgba(0,0,0,0.3)” max_width__hover=”100%” max_width__hover_enabled=”100%” filter_hue_rotate__hover=”0deg” filter_hue_rotate__hover_enabled=”0deg” filter_saturate__hover=”100%” filter_saturate__hover_enabled=”100%” filter_brightness__hover=”100%” filter_brightness__hover_enabled=”100%” filter_contrast__hover=”100%” filter_contrast__hover_enabled=”100%” filter_invert__hover=”0%” filter_invert__hover_enabled=”0%” filter_sepia__hover=”0%” filter_sepia__hover_enabled=”0%” filter_opacity__hover=”100%” filter_opacity__hover_enabled=”100%” filter_blur__hover=”0px” filter_blur__hover_enabled=”0px” mix_blend_mode__hover=”normal” mix_blend_mode__hover_enabled=”normal” animation_style__hover=”none” animation_style__hover_enabled=”none” animation_repeat__hover=”once” animation_repeat__hover_enabled=”once” animation_direction__hover=”center” animation_direction__hover_enabled=”center” animation_duration__hover=”1000ms” animation_duration__hover_enabled=”1000ms” animation_delay__hover=”0ms” animation_delay__hover_enabled=”0ms” animation_intensity_slide__hover=”50%” animation_intensity_slide__hover_enabled=”50%” animation_intensity_zoom__hover=”50%” animation_intensity_zoom__hover_enabled=”50%” animation_intensity_flip__hover=”50%” animation_intensity_flip__hover_enabled=”50%” animation_intensity_fold__hover=”50%” animation_intensity_fold__hover_enabled=”50%” animation_intensity_roll__hover=”50%” animation_intensity_roll__hover_enabled=”50%” animation_starting_opacity__hover=”0%” animation_starting_opacity__hover_enabled=”0%” animation_speed_curve__hover=”ease-in-out” animation_speed_curve__hover_enabled=”ease-in-out” hover_transition_duration__hover=”300ms” hover_transition_duration__hover_enabled=”300ms” hover_transition_delay__hover=”0ms” hover_transition_delay__hover_enabled=”0ms” hover_transition_speed_curve__hover=”ease” hover_transition_speed_curve__hover_enabled=”ease”][et_pb_row column_structure=”2_5,3_5″ use_custom_gutter=”on” gutter_width=”2″ make_equal=”on” custom_padding_last_edited=”on|desktop” _builder_version=”4.8.1″ max_width=”1280px” custom_margin_tablet=”” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”0px||||false|false” custom_padding_tablet=”” custom_padding_phone=”” link_option_url=”https:\/\/canadaexpress.com\/news\/?page_id=842″ use_custom_width=”on” custom_width_px=”1280px” locked=”off”][et_pb_column type=”2_5″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/canadaexpress.com\/news\/wp-content\/uploads\/2020\/12\/js-accnt-add.jpg” title_text=”js-accnt-add” show_bottom_space=”off” _builder_version=”4.8.1″ _module_preset=”default” custom_margin=”72px||||false|false” custom_margin_tablet=”” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|phone”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/canadaexpress.com\/news\/wp-content\/uploads\/2020\/12\/js-accnt.jpg” title_text=”js-accnt” _builder_version=”4.7.6″ _module_preset=”default”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ use_custom_gutter=”on” gutter_width=”2″ specialty=”on” padding_1_tablet=”0px||” padding_1_last_edited=”off|desktop” admin_label=”Content” _builder_version=”4.8.1″ background_size=”contain” background_position=”top_center” inner_max_width=”1280px” custom_margin=”20px||||false|false” custom_margin_tablet=”” custom_margin_phone=”” custom_margin_last_edited=”on|phone” custom_padding=”0|0px|30px|0px|false|false” use_custom_width=”on” custom_width_px=”1280px” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” use_background_color_gradient__hover=”off” use_background_color_gradient__hover_enabled=”off” background_color_gradient_start__hover=”#2b87da” background_color_gradient_start__hover_enabled=”#2b87da” background_color_gradient_end__hover=”#29c4a9″ background_color_gradient_end__hover_enabled=”#29c4a9″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on”][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”3.25″ custom_padding=”|||” padding_tablet__hover=”0px||” padding_last_edited__hover=”off|desktop” parallax__hover=”off” parallax_method__hover=”on” padding_tablet=”0px||” padding_last_edited=”off|desktop” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.7.4″ custom_padding=”0px||||false|false” locked=”off” 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_4__hover=”off” parallax_4__hover_enabled=”off” parallax_method_1__hover=”on” parallax_method_1__hover_enabled=”on” parallax_method_2__hover=”on” parallax_method_2__hover_enabled=”on” parallax_method_3__hover=”on” parallax_method_3__hover_enabled=”on” parallax_method_4__hover=”on” parallax_method_4__hover_enabled=”on” use_background_color_gradient__hover=”off” use_background_color_gradient__hover_enabled=”off” background_color_gradient_start__hover=”#2b87da” background_color_gradient_start__hover_enabled=”#2b87da” background_color_gradient_end__hover=”#29c4a9″ background_color_gradient_end__hover_enabled=”#29c4a9″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on” use_custom_gutter__hover=”off” use_custom_gutter__hover_enabled=”off” gutter_width__hover=”3″ gutter_width__hover_enabled=”3″ make_equal__hover=”off” make_equal__hover_enabled=”off” border_radii__hover=”on||||” border_radii__hover_enabled=”on||||” box_shadow_style__hover=”none” box_shadow_style__hover_enabled=”none” box_shadow_color__hover=”rgba(0,0,0,0.3)” box_shadow_color__hover_enabled=”rgba(0,0,0,0.3)” max_width__hover=”100%” max_width__hover_enabled=”100%” filter_hue_rotate__hover=”0deg” filter_hue_rotate__hover_enabled=”0deg” filter_saturate__hover=”100%” filter_saturate__hover_enabled=”100%” filter_brightness__hover=”100%” filter_brightness__hover_enabled=”100%” filter_contrast__hover=”100%” filter_contrast__hover_enabled=”100%” filter_invert__hover=”0%” filter_invert__hover_enabled=”0%” filter_sepia__hover=”0%” filter_sepia__hover_enabled=”0%” filter_opacity__hover=”100%” filter_opacity__hover_enabled=”100%” filter_blur__hover=”0px” filter_blur__hover_enabled=”0px” mix_blend_mode__hover=”normal” mix_blend_mode__hover_enabled=”normal” animation_style__hover=”none” animation_style__hover_enabled=”none” animation_repeat__hover=”once” animation_repeat__hover_enabled=”once” animation_direction__hover=”center” animation_direction__hover_enabled=”center” animation_duration__hover=”1000ms” animation_duration__hover_enabled=”1000ms” animation_delay__hover=”0ms” animation_delay__hover_enabled=”0ms” animation_intensity_slide__hover=”50%” animation_intensity_slide__hover_enabled=”50%” animation_intensity_zoom__hover=”50%” animation_intensity_zoom__hover_enabled=”50%” animation_intensity_flip__hover=”50%” animation_intensity_flip__hover_enabled=”50%” animation_intensity_fold__hover=”50%” animation_intensity_fold__hover_enabled=”50%” animation_intensity_roll__hover=”50%” animation_intensity_roll__hover_enabled=”50%” animation_starting_opacity__hover=”0%” animation_starting_opacity__hover_enabled=”0%” animation_speed_curve__hover=”ease-in-out” animation_speed_curve__hover_enabled=”ease-in-out” hover_transition_duration__hover=”300ms” hover_transition_duration__hover_enabled=”300ms” hover_transition_delay__hover=”0ms” hover_transition_delay__hover_enabled=”0ms” hover_transition_speed_curve__hover=”ease” hover_transition_speed_curve__hover_enabled=”ease”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” custom_padding__hover=”|||”][et_pb_text admin_label=”Text” _builder_version=”3.27.4″ text_font=”||||||||” text_line_height=”2em” header_font=”||||||||” header_2_font=”Work Sans|700|||||||” header_2_font_size=”25px” header_2_line_height=”1.5em” max_width_tablet=”” max_width_phone=”” max_width_last_edited=”on|tablet” header_2_font_size_tablet=”30px” header_2_font_size_phone=”15px” header_2_font_size_last_edited=”on|desktop” locked=”off” header_font_size__hover=”30px” header_font_size__hover_enabled=”30px” header_letter_spacing__hover=”0px” header_letter_spacing__hover_enabled=”0px” header_text_shadow_style__hover=”none” header_text_shadow_style__hover_enabled=”none” header_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_2_font_size__hover=”26px” header_2_font_size__hover_enabled=”26px” header_2_letter_spacing__hover=”0px” header_2_letter_spacing__hover_enabled=”0px” header_2_line_height__hover=”1em” header_2_line_height__hover_enabled=”1em” header_2_text_shadow_style__hover=”none” header_2_text_shadow_style__hover_enabled=”none” header_2_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_2_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_3_font_size__hover=”22px” header_3_font_size__hover_enabled=”22px” header_3_letter_spacing__hover=”0px” header_3_letter_spacing__hover_enabled=”0px” header_3_line_height__hover=”1em” header_3_line_height__hover_enabled=”1em” header_3_text_shadow_style__hover=”none” header_3_text_shadow_style__hover_enabled=”none” header_3_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_3_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_4_font_size__hover=”18px” header_4_font_size__hover_enabled=”18px” header_4_letter_spacing__hover=”0px” header_4_letter_spacing__hover_enabled=”0px” header_4_line_height__hover=”1em” header_4_line_height__hover_enabled=”1em” header_4_text_shadow_style__hover=”none” header_4_text_shadow_style__hover_enabled=”none” header_4_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_4_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_5_font_size__hover=”16px” header_5_font_size__hover_enabled=”16px” header_5_letter_spacing__hover=”0px” header_5_letter_spacing__hover_enabled=”0px” header_5_line_height__hover=”1em” header_5_line_height__hover_enabled=”1em” header_5_text_shadow_style__hover=”none” header_5_text_shadow_style__hover_enabled=”none” header_5_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_5_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_6_font_size__hover=”14px” header_6_font_size__hover_enabled=”14px” header_6_letter_spacing__hover=”0px” header_6_letter_spacing__hover_enabled=”0px” header_6_line_height__hover=”1em” header_6_line_height__hover_enabled=”1em” header_6_text_shadow_style__hover=”none” header_6_text_shadow_style__hover_enabled=”none” header_6_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_6_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” text_letter_spacing__hover=”0px” text_letter_spacing__hover_enabled=”0px” text_text_shadow_style__hover=”none” text_text_shadow_style__hover_enabled=”none” text_text_shadow_color__hover=”rgba(0,0,0,0.4)” text_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)”]
\n

\ub204\ub77d \ub418\uc5c8\uac70\ub098 \uc798\ubabb\ub41c \uc138\ubb34 \ubcf4\uace0\ub97c \uc815\ub9ac\ud560 \uc218 \uc788\ub294 \uc790\uc9c4 \uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8<\/strong><\/p>\n<\/blockquote>\n

\uce90\ub098\ub2e4 \uad6d\uc138\uccad (Canada Revenue Agency) \uc5d0\uc11c\ub294 \uacfc\uac70\uc5d0 \uc138\ubb34 \ubcf4\uace0\ub97c \ud558\uc600\ub294\ub370 \uc2e4\uc218\ub4f1\uc73c\ub85c \ub204\ub77d\ub41c \uc18c\ub4dd, \ud574\uc678\uc790\uc0b0 \uc2e0\uace0\ub098 \uc798\ubabb\ub41c \ub0b4\uc6a9 \ub4f1\uc744 \uc218\uc815\ud560 \uc218 \uc788\ub294 \ud504\ub85c\uadf8\ub7a8\uc744 \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc800\ud76c \uc0ac\ubb34\uc18c\uc5d0\uc11c\ub3c4 \uc774 \ud504\ub85c\uadf8\ub7a8\uc5d0 \uc758\ud574 \uace0\uac1d\uc744 \uc704\ud574 \uc2e0\uccad\ud558\uace0 \uc788\ub294\ub370 \ud604\uc7ac \ud574\uc678\uc18c\ub4dd, \uc790\uc0b0 \ubcf4\uace0 \ub204\ub77d \ub4f1\uc73c\ub85c \uc5f0 $2,500\uc529 \ubd80\uacfc\ub418\ub294 Penalty\ub97c \uba74\uc81c \ubc1b\uace0 \uc788\ub294 \uc2e4\uc815 \uc785\ub2c8\ub2e4.<\/p>\n

\uacfc\uac70 \uc18c\ub4dd, \ud574\uc678\uc790\uc0b0 \uc2e0\uace0 \ub204\ub77d \ub4f1\uc73c\ub85c \uace0\ubbfc\uc774 \uc788\ub294 \ubd84\ub4e4\uc740 \uc774 \ud504\ub85c\uadf8\ub7a8\uc744 \ud65c\uc6a9\ud558\uc5ec \ud574\uacb0 \ud558\uc2dc\uae30\ub97c \uad8c\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n

* \ubcc0\uacbd\ub41c \uc8fc\uc694 \ub0b4\uc6a9<\/strong>
1) \ubcc0\uacbd \uc2dc\ud589 \uc77c\uc790 : Mar. 1, 2018
2) \uc790\uc9c4\uc2e0\uace0\uc640 \ub3d9\uc2dc\uc5d0 \ub0a9\ubd80\ud560 \uc138\uae08\uc774 \uc788\ub294 \uacbd\uc6b0 \ub0a9\ubd80\uae08\uc561\uc744 \uac19\uc774 \ubcf4\ub0b4\uc57c \ud55c\ub2e4.
3) \uc774\ubbf8 \uc790\uc9c4\uc2e0\uace0\ub97c \ud1b5\ud574 \uad6c\uc81c\ubc1b\uc740 \uacbd\uc6b0\ub77c\ub3c4 \ucd94\ud6c4\uc5d0 \ub0a9\uc138\uc790\uc758 \uc790\uc9c4\uc2e0\uace0 \ub0b4\uc6a9\uc774 \ud5c8\uc704\uc9c4\uc220\ub85c \uc644\uc804\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud574\ub2f9 \uc790\uc9c4\uc2e0\uace0\uc758 \uad6c\uc81c\ub97c \ucde8\uc18c\ud560 \uc218 \uc788\ub2e4.
4) Limited Program \uc2e0\uc124 : \uad6d\uc138\uccad\uc774 \ud310\ub2e8\ud558\uae30\uc5d0 \ub0a9\uc138\uc790\uac00 \uc758\ub3c4\uc801\uc73c\ub85c \uc870\uc138\ud68c\ud53c\ub97c \ud55c \uac83\uc73c\ub85c \ubcf4\uc774\uba74 Limited Program \uc744 \uc801\uc6a9\ud558\uc5ec \uc81c\ud55c\uc801\uc778 \uad6c\uc81c\ub97c \ud568
5) No Name \uc2e0\uace0\uc81c\ub3c4 \ud3d0\uc9c0<\/p>\n

1. \uc790\uc9c4\uc2e0\uace0 \ubc29\ubc95<\/strong>
CRA\uac00 \uc720\ud6a8\ud55c \uc2e0\uace0\ub85c \ubc1b\uc544\ub4e4\uc778 \uacbd\uc6b0, \ub204\ub77d\ub41c \ub0b4\uc6a9\uc5d0 \ub300\ud55c \uc138\uae08\uacfc \uc774\uc790\ub9cc \ub0a9\ubd80\ud558\uac8c \ub418\uace0, \uadf8\uc5d0 \ub530\ub978 \ubc8c\uacfc\uae08\uacfc \uae30\uc18c\ub420 \uac00\ub2a5\uc131\uc744 \ud53c\ud560 \uc218 \uc788\ub2e4. \uc790\uc9c4\uc2e0\uace0\ub97c \ud1b5\ud574 \uc798\ubabb \ubcf4\uace0\ub418\uc5c8\ub358 \ub0b4\uc6a9\uc744 \uc218\uc815\ud558\uac70\ub098 \ub204\ub77d\ub418\uc5c8\ub358 \ub0b4\uc6a9\uc744 \uc2e0\uace0\ud560 \uc218 \uc788\ub2e4. \uc774 \uacbd\uc6b0, RC199, Voluntary Disclosures Program (VPD) Taxpayer Agreement\ub97c \uc791\uc131\ud558\uac70\ub098 \ud574\ub2f9 \ub0b4\uc6a9\uc744 \ubaa8\ub450 \ud3ec\ud568\ud55c \ud3b8\uc9c0\ub97c \uc791\uc131\ud558\uc5ec \uad6d\uc138\uccad\uc73c\ub85c \ubcf4\ub0b4\uc57c \ud55c\ub2e4.<\/p>\n

2.\uc790\uc9c4\uc2e0\uace0 \ucda9\uc871 \uc694\uac74<\/strong>
\uc790\uc9c4\uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8\uc744 \ud1b5\ud574 \ubc8c\uae08\uacfc \uae30\uc18c \uac00\ub2a5\uc131\uc744 \ud53c\ud558\ub824\uba74 \uc544\ub798\uc758 \ub2e4\uc12f\uac00\uc9c0 \uc870\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\uc2dc\ucf1c\uc57c \ud55c\ub2e4.
1) \uc790\ubc1c\uc801\uc774\uc5b4\uc57c \ud55c\ub2e4. \uad6d\uc138\uccad\uc5d0\uc11c \uc5b4\ub5a0\ud55c \ud589\ub3d9\uc744 \ucde8\ud558\uae30 \uc804\uc5d0 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4.
2) \ubc8c\uae08 \ubd80\uacfc \ub300\uc0c1\uc774\uc5b4\uc57c \ud55c\ub2e4.
3) \ubcf4\uace0\uae30\ud55c\uc73c\ub85c\ubd80\ud130 1\ub144\uc774\uc0c1\uc758 \uc2dc\uac04\uc774 \uc9c0\ub0ac\uc5b4\uc57c \ud55c\ub2e4.
4) \uc644\uc804\ud55c \uc815\ubcf4\uac00 \uc81c\uacf5\ub418\uc5b4\uc57c \ud55c\ub2e4.
5) \ub0a9\ubd80\ud560 \uc138 \uae08 \ub0a9\ubd80<\/p>\n

3. \uc790\uc9c4\uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8\uc744 \ud1b5\ud574 \ubc1b\uc544 \ub4e4\uc5ec\uc9c0\ub294 \ub0b4\uc6a9\uacfc \uadf8\ub807\uc9c0 \uc54a\uc740 \ub0b4\uc6a9<\/strong>
\u25b2\uc790\uc9c4\uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8\uc744 \ud1b5\ud574 \ubc1b\uc544 \ub4e4\uc5ec\uc9c0\ub294 \ub0b4\uc6a9:
1) \uce90\ub098\ub2e4 \uc138\ubc95\uc5d0 \uc758\ud574 \uc694\uad6c\ub418\uc5b4\uc9c0\ub294 \uc138\ubb34\uc758\ubb34\ub97c \ubaa8\ub450 \uc774\ud589\ud558\uc9c0 \ubabb\ud588\uc744 \uacbd\uc6b0
2) \uacfc\uc138\ub300\uc0c1\uc758 \uc18c\ub4dd\uc744 \ubcf4\uace0\ud558\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0
3) \ube44\uc6a9\ucc98\ub9ac\uac00 \uc548\ub418\ub294 \uac83\uc744 \uacf5\uc81c\ubc1b\uc558\uc744 \uacbd\uc6b0
4) \uc9c1\uc6d0\uc758 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ud55c \uc6d0\ucc9c\uc9d5\uc218\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0
5) \ubcf4\uace0\ub300\uc0c1\uc758 \ub0b4\uc6a9\uc744 \ub204\ub77d\uc2dc\ucf30\uc744 \uacbd\uc6b0 (\uc608. \ud574\uc678\uc790\uc0b0\uc2e0\uace0\uc11c T1135)
6) \uce90\ub098\ub2e4\uc5d0\uc11c \uacfc\uc138\ub300\uc0c1\uc778 \ud574\uc678\uc18c\ub4dd\uc744 \ubcf4\uace0\ud558\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0<\/p>\n

\u25b2\uc790\uc9c4\uc2e0\uace0\ub300\uc0c1\uc774 \ub420 \uc218 \uc5c6\ub294 \uc0ac\ud56d:
1) \ud30c\uc0b0\uc2e0\uace0
2) \uc138\uae08\uc774 \ubc1c\uc0dd\ub418\uc9c0 \uc54a\ub294 \uc138\ubb34\ubcf4\uace0 \ub0b4\uc5ed
3) \ub0a9\uc138\uc790\uc758 \uc120\ud0dd\uc5d0 \uc758\ud574 \ubcf4\uace0\ud560\uc218 \uc788\ub294 \ub0b4\uc5ed (\uc608. Section 216)
4) \uc774\ubbf8 \ubd80\uacfc\ub41c \ubc8c\uacfc\uae08\uc774\ub098 \uc774\uc790\uc5d0 \ub300\ud55c \uc720\uc608\uc694\uccad<\/p>\n

4.\uc790\uc9c4\uc2e0\uace0\ub97c \ud55c \ud6c4 \uad6d\uc138\uccad\uc758 \uc808\ucc28<\/strong>
\uad6d\uc138\uccad\uc740 \uc790\uc9c4\uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8\uc744 \ud1b5\ud574 \uc2e0\uace0\ub0b4\uc6a9\uc774 \uc811\uc218\ub418\uc5c8\ub2e4\ub294 \uac83\uc744 \ubb38\uc11c\ub97c \ud1b5\ud574 \ud1b5\uc9c0\ud55c\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c 2\uc8fc\uc548\uc5d0 \ud1b5\uc9c0\ub97c \ubc1b\uac8c \ub418\uba70 \ub2e4\uc74c \ub2e8\uacc4\uc758 \uc9c4\ud589\ud560 \uc815\ubcf4\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

5.\uc790\uc9c4\uc2e0\uace0\uc5d0 \ub300\ud55c \ucd94\uac00 \uc0ac\uc2e4<\/strong>
1) \uac1c\uc778 \ub0a9\uc138\uc790 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uace0\uc6a9\uc8fc, \ubc95\uc778, \ud30c\ud2b8\ub108 \uc27d, \uc2e0\ud0c1, GST\/HST\ub4f1\ub85d\uc790, \ub4f1\ub85d\ub41c \ubaa9\uc7ac \uc218\ucd9c\uc5c5\uc790\ub97c \ud3ec\ud568\ud55c\ub2e4.
2) \uc644\uc804\ud558\uace0 \uad00\ub828\ub41c \uc815\ubcf4\ub9cc \uc81c\uacf5\ud55c\ub2e4\uba74, \uc790\uc9c4\uc2e0\uace0 \ubcf4\uace0\uae30\uac04\ub3c410\ub144\uc774 \uc9c0\ub09c \ub0b4\uc6a9\ub3c4 \uc2e0\uace0\ud560 \uc218 \uc788\ub2e4.
3) \uc790\uc9c4\uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud61c\ud0dd\uc744 \ubc1b\uc740 \uc774\ud6c4\uc5d0\ub294 \uac19\uc740 \ubb38\uc81c\ub85c \ub610\ub2e4\uc2dc \uc790\uc9c4\uc2e0\uace0\ub97c \ud560 \uc218 \uc5c6\ub2e4. \ub2e4\ub9cc, \uc790\uc2e0\uc758 \ud1b5\uc81c\ud560 \uc218 \uc5c6\ub294 \uc0c1\ud669\uc5d0 \uc758\ud574 \uc798\ubabb\ub41c \uc138\ubb34\ubcf4\uace0\uc5d0 \ub300\ud574 \ub450\ubc88\uc9f8 \uc790\uc9c4\uc2e0\uace0\ub97c \ud560 \uc218 \uc788\uc73c\uba70, \uc774 \uacbd\uc6b0, \uc790\uc2e0\uc758 \uc774\ub984\uc744 \ubc1d\ud788\uace0 \uc774\uc804\uc5d0 \uc790\uc9c4\uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8\uc744 \ud55c \uc801\uc774 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \ubc1d\ud600\uc57c \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” _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” parallax_method_1__hover_enabled=”on” parallax_method_2__hover=”on” parallax_method_2__hover_enabled=”on” parallax_method_3__hover=”on” parallax_method_3__hover_enabled=”on” use_background_color_gradient__hover=”off” use_background_color_gradient__hover_enabled=”off” background_color_gradient_start__hover=”#2b87da” background_color_gradient_start__hover_enabled=”#2b87da” background_color_gradient_end__hover=”#29c4a9″ background_color_gradient_end__hover_enabled=”#29c4a9″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on” inner_shadow__hover=”off” inner_shadow__hover_enabled=”off” make_fullwidth__hover=”off” make_fullwidth__hover_enabled=”off” use_custom_width__hover=”off” use_custom_width__hover_enabled=”off” width_unit__hover=”on” width_unit__hover_enabled=”on” make_equal__hover=”off” make_equal__hover_enabled=”off” use_custom_gutter__hover=”off” use_custom_gutter__hover_enabled=”off” border_radii__hover=”on||||” border_radii__hover_enabled=”on||||” box_shadow_style__hover=”none” box_shadow_style__hover_enabled=”none” box_shadow_color__hover=”rgba(0,0,0,0.3)” box_shadow_color__hover_enabled=”rgba(0,0,0,0.3)” max_width__hover=”100%” max_width__hover_enabled=”100%” filter_hue_rotate__hover=”0deg” filter_hue_rotate__hover_enabled=”0deg” filter_saturate__hover=”100%” filter_saturate__hover_enabled=”100%” filter_brightness__hover=”100%” filter_brightness__hover_enabled=”100%” filter_contrast__hover=”100%” filter_contrast__hover_enabled=”100%” filter_invert__hover=”0%” filter_invert__hover_enabled=”0%” filter_sepia__hover=”0%” filter_sepia__hover_enabled=”0%” filter_opacity__hover=”100%” filter_opacity__hover_enabled=”100%” filter_blur__hover=”0px” filter_blur__hover_enabled=”0px” mix_blend_mode__hover=”normal” mix_blend_mode__hover_enabled=”normal” animation_style__hover=”none” animation_style__hover_enabled=”none” animation_repeat__hover=”once” animation_repeat__hover_enabled=”once” animation_direction__hover=”center” animation_direction__hover_enabled=”center” animation_duration__hover=”1000ms” animation_duration__hover_enabled=”1000ms” animation_delay__hover=”0ms” animation_delay__hover_enabled=”0ms” animation_intensity_slide__hover=”50%” animation_intensity_slide__hover_enabled=”50%” animation_intensity_zoom__hover=”50%” animation_intensity_zoom__hover_enabled=”50%” animation_intensity_flip__hover=”50%” animation_intensity_flip__hover_enabled=”50%” animation_intensity_fold__hover=”50%” animation_intensity_fold__hover_enabled=”50%” animation_intensity_roll__hover=”50%” animation_intensity_roll__hover_enabled=”50%” animation_starting_opacity__hover=”0%” animation_starting_opacity__hover_enabled=”0%” animation_speed_curve__hover=”ease-in-out” animation_speed_curve__hover_enabled=”ease-in-out” hover_transition_duration__hover=”300ms” hover_transition_duration__hover_enabled=”300ms” hover_transition_delay__hover=”0ms” hover_transition_delay__hover_enabled=”0ms” hover_transition_speed_curve__hover=”ease” hover_transition_speed_curve__hover_enabled=”ease”][et_pb_row use_custom_gutter=”on” gutter_width=”2″ make_equal=”on” _builder_version=”4.6.1″ max_width=”1280px” use_custom_width=”on” custom_width_px=”1280px” locked=”off” collapsed=”off”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.6.1″ _dynamic_attributes=”content” _module_preset=”default” text_font=”Noto Sans KR|700|||||||” text_text_color=”#333333″ text_font_size=”35px” header_font=”|700|||||||” custom_padding=”||22px||false|false” border_width_bottom=”2px”]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9jYXRlZ29yaWVzIiwic2V0dGluZ3MiOnsiYmVmb3JlIjoiXHVjZTdjXHViN2ZjIC0gIiwiYWZ0ZXIiOiIiLCJsaW5rX3RvX3Rlcm1fcGFnZSI6Im9mZiIsInNlcGFyYXRvciI6IiB8ICIsImNhdGVnb3J5X3R5cGUiOiJjYXRlZ29yeSJ9fQ==@[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” make_equal=”on” _builder_version=”4.6.1″ max_width=”1280px” custom_margin=”0px||||false|false” custom_padding=”0px||||false|false” use_custom_width=”on” custom_width_px=”1280px”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_blog posts_number=”3″ include_categories=”43″ meta_date=”Y-m-d H:m:s” show_thumbnail=”off” excerpt_length=”110″ show_author=”off” show_categories=”off” module_id=”more-list” _builder_version=”4.8.1″ _module_preset=”default” header_font_size=”20px” body_font_size=”15px” body_line_height=”1.5em” meta_font_size=”12px” meta_line_height=”1em” custom_margin=”||||false|false” custom_padding=”||||false|false”][\/et_pb_blog][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” 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_right=”rgba(0,0,0,0)” locked=”off”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

\ub204\ub77d \ub418\uc5c8\uac70\ub098 \uc798\ubabb\ub41c \uc138\ubb34 \ubcf4\uace0\ub97c \uc815\ub9ac\ud560 \uc218 \uc788\ub294 \uc790\uc9c4 \uc2e0\uace0 \ud504\ub85c\uadf8\ub7a8 \uce90\ub098\ub2e4 \uad6d\uc138\uccad (Canada Revenue Agency) \uc5d0\uc11c\ub294 \uacfc\uac70\uc5d0 \uc138\ubb34 \ubcf4\uace0\ub97c \ud558\uc600\ub294\ub370 \uc2e4\uc218\ub4f1\uc73c\ub85c \ub204\ub77d\ub41c \uc18c\ub4dd, \ud574\uc678\uc790\uc0b0 \uc2e0\uace0\ub098 \uc798\ubabb\ub41c \ub0b4\uc6a9 \ub4f1\uc744 \uc218\uc815\ud560 \uc218 \uc788\ub294 \ud504\ub85c\uadf8\ub7a8\uc744 \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c \uc0ac\ubb34\uc18c\uc5d0\uc11c\ub3c4 \uc774 \ud504\ub85c\uadf8\ub7a8\uc5d0 \uc758\ud574 \uace0\uac1d\uc744 \uc704\ud574 \uc2e0\uccad\ud558\uace0 \uc788\ub294\ub370 \ud604\uc7ac \ud574\uc678\uc18c\ub4dd, \uc790\uc0b0 \ubcf4\uace0 \ub204\ub77d \ub4f1\uc73c\ub85c \uc5f0 $2,500\uc529 \ubd80\uacfc\ub418\ub294 Penalty\ub97c \uba74\uc81c […]<\/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-49026","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\/49026","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=49026"}],"version-history":[{"count":4,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/49026\/revisions"}],"predecessor-version":[{"id":49033,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/49026\/revisions\/49033"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=49026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=49026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=49026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}