{"id":54295,"date":"2021-10-04T16:48:03","date_gmt":"2021-10-04T23:48:03","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=54295"},"modified":"2021-10-05T18:04:51","modified_gmt":"2021-10-06T01:04:51","slug":"%eb%b2%95%ec%9d%b8%ec%97%90%ec%84%9c%ec%9d%98-%ec%9e%90%ea%b8%88-%ec%9d%b8%ec%b6%9c","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=54295","title":{"rendered":"\ubc95\uc778\uc5d0\uc11c\uc758 \uc790\uae08 \uc778\ucd9c"},"content":{"rendered":"

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\ubc95\uc778\uc740\u00a0\uc8fc\uc8fc\uc640\u00a0\ubcc4\uac1c\uc758\u00a0\ub3c5\ub9bd\ub41c\u00a0entity\uc774\ubbc0\ub85c\u00a0\uc8fc\uc8fc\ub294\u00a0\ud569\ubc95\uc801\uc778\u00a0\ubc29\ubc95\uc744\u00a0\uac70\uccd0\u00a0\ubc95\uc778\uc758\u00a0\uc218\uc775\uc744\u00a0\uac00\uc838\uc640\uc57c\u00a0\ud55c\ub2e4.\u00a0\uac01\u00a0\ubc95\uc778\uacfc\u00a0\uac1c\uc778\uc758\u00a0\uc0c1\ud669\uc5d0\u00a0\ub530\ub77c\u00a0\ub354\u00a0\ud6a8\uc728\uc801\uc778\u00a0\ubc29\ubc95\uc740\u00a0\ub2e4\ub97c\u00a0\uc218\u00a0\uc788\uc9c0\ub9cc,\u00a0\uadf8\u00a0\uc911\u00a0\uc77c\ubc18\uc801\uc778\u00a0\ubc29\ubc95\u00a0\uba87\uac00\uc9c0\ub97c\u00a0\uc54c\uc544\ubcf4\uace0\uc790\u00a0\ud55c\ub2e4.\u00a0<\/p>\n

\u00a0\uae09\uc5ec\u00a0(salary or wages)\u00a0<\/strong><\/p>\n

\uc77c\ubc18\u00a0\uc9c1\uc6d0\ub4e4\uacfc\u00a0\ub9c8\ucc2c\uac00\uc9c0\ub85c\u00a0\uc8fc\uc8fc\u00a0\ubc0f\u00a0\uac00\uc871\ub4e4\uc5d0\uac8c\u00a0\uae09\uc5ec\ub97c\u00a0\uc9c0\uae09\ud560\u00a0\uc218\u00a0\uc788\ub2e4.\u00a0\uae09\uc5ec\u00a0\uae08\uc561\uc740\u00a0\uc18c\uc720\uc8fc\uc640\u00a0\uac00\uc871\ub4e4\uc5d0\uac8c\u00a0\uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c\u00a0\uc7a1\ud600\u00a0\uacfc\uc138\uc18c\ub4dd\uc73c\ub85c\u00a0\ucc98\ub9ac\u00a0\ub418\uae30\u00a0\ub54c\ubb38\uc5d0\u00a0\ub2e4\ub978\u00a0\uc18c\ub4dd\uc774\u00a0\uc5c6\uac70\ub098\u00a0\uc18c\ub4dd\uc774\u00a0\uc801\uc740\u00a0\uac00\uc871\u00a0\uad6c\uc131\uc6d0\uc5d0\uac8c\u00a0\uc9c0\uae09\ub420\u00a0\ub54c\u00a0\ud6a8\uacfc\uc801\uc774\ub2e4.\u00a0\u00a0<\/p>\n

\uae09\uc5ec\u00a0\uae08\uc561\uc774\u00a0\u201c\ud569\ub9ac\uc801\u201d (\u201creasonable\u201d)\uc778\u00a0\uacbd\uc6b0\uc5d0\u00a0\ubc95\uc778\uc758\u00a0\uacfc\uc138\ub300\uc0c1\uc18c\ub4dd\u00a0\uacc4\uc0b0\uc2dc\u00a0\ube44\uc6a9\u00a0\ucc98\ub9ac\u00a0\ub418\uc5b4\u00a0\ubc95\uc778\uc138\ub97c\u00a0\uc904\uc774\ub294\u00a0\ub370\u00a0\ub3c4\uc6c0\uc774\u00a0\ub41c\ub2e4.\u00a0\u00a0\u201c\ud569\ub9ac\uc801\u201d\uc778\u00a0\uae08\uc561\uc774\ub780\u00a0\uc81c\u00a03\uc790\uac00\u00a0\ub3d9\uc77c\ud55c\u00a0\uc5c5\ubb34\ub97c\u00a0\ud588\uc744\u00a0\ub54c\u00a0\uc9c0\uae09\ub420\u00a0\uae08\uc561\uc744\u00a0\uc758\ubbf8\u00a0\ud55c\ub2e4.\u00a0\ud558\uc9c0\ub9cc,\u00a0\ubc95\uc778\uc774\u00a0CCPC (Canadian-controlled private corporation)\uc778\u00a0\uacbd\uc6b0\uc5d0\ub294\u00a0\ubc95\uc778\u00a0\uc6b4\uc601\uc5d0\u00a0\uc801\uadf9\uc801\uc73c\ub85c\u00a0\uad00\uc5ec\ud558\ub294\u00a0\uc8fc\uc8fc-\uad00\ub9ac\uc790\uc5d0\uac8c\u00a0\uc9c0\uae09\ud558\ub294\u00a0\uae09\uc5ec\u00a0\uae08\uc561\uc774\u00a0\u201c\ud569\ub9ac\uc801\u201d\uc774\uc9c0\u00a0\uc54a\uc544\ub3c4\u00a0\uad6d\uc138\uccad\uc5d0\uc11c\u00a0\ubb38\uc81c\u00a0\uc0bc\uc9c0\u00a0\uc54a\uae30\u00a0\ub54c\ubb38\uc5d0,\u00a0\uc8fc\uc8fc-\uad00\ub9ac\uc790\uc5d0\uac8c\u00a0\uc9c0\uae09\ub420\u00a0\uae09\uc5ec\ub294\u00a0\ubcf4\ub2e4\u00a0\uc790\uc720\ub86d\uac8c\u00a0\uacb0\uc815\ud560\u00a0\uc218\u00a0\uc788\ub2e4.\u00a0\u00a0<\/p>\n

\u00a0\ubc30\ub2f9\uae08\u00a0(dividend)\u00a0<\/strong><\/p>\n

\ubc95\uc778\uc5d0\u00a0\uc9c0\ubd84\uc744\u00a0\ubcf4\uc720\ud55c\u00a0\uc8fc\uc8fc\ub4e4\uc5d0\uac8c\u00a0\ubc30\ub2f9\uc744\u00a0\ud1b5\ud574\u00a0\uc218\uc775\uc744\u00a0\ubc30\ubd84\ud560\u00a0\uc218\u00a0\uc788\ub2e4.\u00a0\ubc95\uc778\u00a0\uc138\ud6c4\u00a0\uc218\uc775\uc744\u00a0\uc8fc\uc8fc\ub4e4\uc5d0\uac8c\u00a0\ubc30\ubd84\ud558\uae30\u00a0\ub54c\ubb38\uc5d0\u00a0\ubc95\uc778\uc5d0\u00a0\uc9c1\uc811\uc801\uc778\u00a0\uc138\uae08\u00a0\ud6a8\uacfc\ub294\u00a0\uc5c6\ub2e4.\u00a0 CCPC\uc778\u00a0\ubc95\uc778\uc5d0\uc11c\u00a0\uc9c0\uae09\ub41c\u00a0\ubc30\ub2f9\uae08\uc740\u00a0gross-up (15%)\uacfc\u00a0dividend tax credit (10.38%)\u00a0\uc744\u00a0\ud1b5\ud574\u00a0\uc8fc\uc8fc\uc758\u00a0\uacfc\uc138\uc18c\ub4dd\uc5d0\u00a0\ud3ec\ud568\u00a0\ub41c\ub2e4.\u00a0\ubc30\ub2f9\uae08\u00a0\ucc98\ub9ac\ud560\u00a0\ub54c\u00a0\uc8fc\uc758\ud574\uc57c\u00a0\u00a0\ud560\u00a0\uc0ac\ud56d\uc740\u00a0\ub2e4\uc74c\uacfc\u00a0\uac19\ub2e4.\u00a0<\/p>\n

\ubd84\ud560\uc18c\ub4dd\uc138\u00a0(tax on split income):\u00a0\ubc95\uc778\uc73c\ub85c\ubd80\ud130\u00a0\uc9c0\uae09\ubc1b\uc740\u00a0\uacfc\uc138\u00a0\ubc30\ub2f9\u00a0(taxable dividend)\uc740\u00a0\ubd84\ud560\uc18c\ub4dd\uc138\u00a0\uc81c\uc678\u00a0\ub300\uc0c1\uc774\u00a0\uc544\ub2cc\u00a0\ud55c\u00a0\uac00\uc7a5\u00a0\ub192\uc740\u00a0\uac1c\uc778\u00a0\uc138\uc728\uc774\u00a0\uc801\uc6a9\u00a0\ub41c\ub2e4.\u00a0\ubd84\ud560\uc18c\ub4dd\uc138\u00a0\uc81c\uc678\u00a0\ub300\uc0c1\uc740\u00a0\uac04\ub7b5\ud788\u00a0\ub2e4\uc74c\uacfc\u00a0\uac19\ub2e4.\u00a0<\/p>\n

\ud604\uc7ac\u00a0\uc8fc\u00a020\uc2dc\uac04\u00a0\uc774\uc0c1\u00a0\uc77c\uc744\u00a0\ud558\uac70\ub098\u00a0\ucd5c\uadfc\u00a05\ub144\u00a0\uc0ac\uc774\u00a0\uc8fc\u00a0\ud3c9\uade0\u00a020\uc2dc\uac04\u00a0\uc77c\u00a0\ud55c, 18\uc138\u00a0\uc774\uc0c1\uc758\u00a0\uc131\uc778\uc5d0\uac8c\u00a0\uc9c0\uae09\ub41c\u00a0\uc18c\ub4dd
\uc0ac\uc5c5\u00a0\uc18c\ub4dd\uc758\u00a090%\u00a0\ubbf8\ub9cc\uc774\u00a0\uc11c\ube44\uc2a4\u00a0\uad00\ub828\uc778\u00a0\ube44\uc804\ubb38\uc9c1\u00a0\ubc95\uc778\uc758\u00a0\uc9c0\ubd84\uc744\u00a010%\u00a0\uc774\uc0c1\u00a0\ubcf4\uc720\ud55c,\u00a025\uc138\u00a0\uc774\uc0c1\u00a0\uc131\uc778\uc5d0\uac8c\u00a0\uc9c0\uae09\ub41c\u00a0\uc18c\ub4dd
\u00a0\uc704\u00a0\ub450\uac00\uc9c0\u00a0\uacbd\uc6b0\uc5d0\u00a0\ud574\ub2f9\u00a0\ub418\uc9c0\u00a0\uc54a\uc744\u00a0\uacbd\uc6b0,\u00a025\uc138\u00a0\uc774\uc0c1\u00a0\uc131\uc778\uc5d0\uac8c\u00a0\uc9c0\uae09\ub41c\u00a0\u201c\ud569\ub9ac\uc801\uc778\u00a0\uc218\uc775\u201d\uc73c\ub85c\u00a0\ud310\ub2e8\u00a0\ub418\ub294\u00a0\uc18c\ub4dd.\u00a0\u201c\ud569\ub9ac\uc801\uc778\u00a0\uc218\uc775\u201d\uc740\u00a0\uc790\ubcf8\uae30\uc5ec\u00a0(contribution of capital),\u00a0\uc7ac\uc0b0\uae30\uc5ec\u00a0(contribution of property),\u00a0\uc774\uc804\u00a0\uae09\uc5ec\u00a0\ub0b4\uc5ed\u00a0\ub4f1\u00a0\ub2e4\uc591\ud55c\u00a0\uc694\uc18c\ub4e4\uc744\u00a0\uace0\ub824\ud574\u00a0\uacb0\uc815\u00a0\ub41c\ub2e4.\u00a0<\/p>\n

\uadc0\uc18d\ubc95\u00a0(corporate attribution rule):\u00a0\ud2b9\ubcc4\ud55c\u00a0\uc0c1\ud669\uc744\u00a0\uc81c\uc678\ud558\uace0,\u00a0\uac00\uc871\uc5d0\uac8c\u00a0\ubd84\ubc30\ub41c\u00a0\uc790\uc0b0\uc5d0\uc11c\u00a0\ubc1c\uc0dd\ud55c\u00a0\uc18c\ub4dd\uc740\u00a0\uc591\ub3c4\uc778\u00a0(transferor)\uc5d0\uac8c\u00a0\uacfc\uc138\u00a0\ub41c\ub2e4.\u00a0\u00a0<\/p>\n

\uc8fc\uc8fc\ud22c\uc790\uae08\u00a0\uc0c1\ud658\u00a0(shareholder loans)\u00a0<\/strong><\/p>\n

\ubc95\uc778\u00a0\uc124\ub9bd\u00a0\ubc0f\u00a0\uc6b4\uc601\u00a0\ud558\uba74\uc11c\u00a0\ubc95\uc778\uc5d0\u00a0\ube4c\ub824\uc900\u00a0\uc8fc\uc8fc\u00a0\ud22c\uc790\uae08\uc744\u00a0\ub418\ucc3e\uc544\uc62c\u00a0\uc218\u00a0\uc788\ub2e4.\u00a0\ud22c\uc790\uae08\u00a0\uc0c1\ud658\u00a0\uae08\uc561\uc740\u00a0\uc8fc\uc8fc\uc5d0\uac8c\u00a0\uacfc\uc138\u00a0\uc18c\ub4dd\uc774\u00a0\uc544\ub2c8\ub2e4.\u00a0\u00a0<\/p>\n

\uc77c\uc815\u00a0\uc774\uc790\uc728\uc744\u00a0\uc8fc\uc8fc\ud22c\uc790\uae08\uc5d0\u00a0\uc801\uc6a9\ud574\u00a0\ubc95\uc778\uc73c\ub85c\ubd80\ud130\u00a0\uc8fc\uc8fc\uc5d0\uac8c\u00a0\uc774\uc790\ub97c\u00a0\uc9c0\uae09\ud558\ub294\u00a0\ubc29\ubc95\ub3c4\u00a0\uc788\ub2e4.\u00a0\uc774\uc790\uc728\uc740\u00a0\u201c\ud569\ub9ac\uc801\u201d\uc774\uc5b4\uc57c\u00a0\ud558\uba70,\u00a0\ud22c\uc790\uc18c\ub4dd\uc73c\ub85c\u00a0\uad6c\ubd84\ub3fc\u00a0\uc8fc\uc8fc\uc758\u00a0\uacfc\uc138\uc18c\ub4dd\uc73c\ub85c\u00a0\ucc98\ub9ac\u00a0\ub41c\ub2e4.\u00a0\ubc18\uba74,\u00a0\ubc95\uc778\uc5d0\uc11c\ub294\u00a0\uc0ac\uc5c5\ube44\uc6a9\uc73c\ub85c\u00a0\ucc98\ub9ac\ud574\u00a0\ubc95\uc778\uc138\ub97c\u00a0\uc904\uc77c\u00a0\uc218\u00a0\uc788\ub2e4.\u00a0\u00a0<\/p>\n

Capital dividend\u00a0<\/strong><\/p>\n

\ubc95\uc778\u00a0capital dividend account\uc5d0\u00a0\uae08\uc561\uc774\u00a0\uc788\ub2e4\uba74\u00a0\ubc95\uc778\uc740\u00a0\uadf8\u00a0\uae08\uc561\uc744\u00a0\uc8fc\uc8fc\uc5d0\uac8c\u00a0\ube44\uacfc\uc138\uc18c\ub4dd\uc73c\ub85c\u00a0\uc9c0\uae09\ud560\u00a0\uc218\u00a0\uc788\ub2e4.\u00a0\uc790\uc0b0\uc744\u00a0\ud314\uc558\uc744\u00a0\ub54c\u00a0\uc0dd\uae30\ub294\u00a0\uc591\ub3c4\uc18c\ub4dd\uc758\u00a050%\ub294\u00a0\uacfc\uc138\u00a0\ubd80\ubd84\uc774\uace0,\u00a0\ub098\uba38\uc9c0\u00a050%\u00a0\ube44\uacfc\uc138\u00a0\ubd80\ubd84\uc774\u00a0capital dividend\uc5d0\u00a0\ud3ec\ud568\ub41c\ub2e4.\u00a0\uc77c\ubc18\u00a0\ubc30\ub2f9\uacfc\u00a0\ub2ec\ub9acsubsection 83(2)\u00a0election\uc774\u00a0\ud544\uc694\ud558\uae30\u00a0\ub54c\ubb38\uc5d0\u00a0capital dividend\u00a0\uc9c0\uae09\u00a0\uc804\uc5d0\u00a0T2054\u00a0\uc591\uc2dd\uc744\u00a0\uad6d\uc138\uccad\uc5d0\u00a0\uc81c\ucd9c\u00a0\ud574\uc57c\u00a0\ud55c\ub2e4.\u00a0\u00a0<\/p>\n

\u00a0\uad6d\uc138\uccad\uc73c\ub85c\ubd80\ud130\u00a0\ubc95\uc778\u00a0\uc790\uae08\u00a0\uc778\ucd9c\uc5d0\u00a0\ub300\ud55c\u00a0\ubd88\uc774\uc775\uc744\u00a0\ubc1b\uc9c0\u00a0\uc54a\uae30\u00a0\uc704\ud574\uc11c\ub294\u00a0\ubc95\uc778\uacfc\u00a0\uc8fc\uc8fc\uc758\u00a0\uc138\uae08\uc5d0\u00a0\uad00\ub828\ub41c\u00a0\uc5ec\ub7ec\u00a0\uc694\uc18c\ub4e4\uc744\u00a0\uace0\ub824\ud574\u00a0\uc801\uc808\ud55c\u00a0\ubc29\ubc95\uc744\u00a0\uc0ac\uc6a9\ud574\uc57c\u00a0\ud55c\ub2e4.\u00a0\uac01\uc790\uc758\u00a0\uc0c1\ud669\uc5d0\u00a0\ub9de\ub294\u00a0\ubc29\ubc95\uc740\u00a0\uc804\ubb38\uac00\uc640\u00a0\uc0c1\uc758\ud574\u00a0\uacb0\uc815\ud558\uae30\u00a0\ubc14\ub780\ub2e4.\u00a0<\/p>\n

\u00a0\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.\u00a0(This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)\u00a0<\/p>\n

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\ubc95\uc778\uc740 \uc8fc\uc8fc\uc640 \ubcc4\uac1c\uc758 \ub3c5\ub9bd\ub41c entity\uc774\ubbc0\ub85c \uc8fc\uc8fc\ub294 \ud569\ubc95\uc801\uc778 \ubc29\ubc95\uc744 \uac70\uccd0 \ubc95\uc778\uc758 \uc218\uc775\uc744 \uac00\uc838\uc640\uc57c \ud55c\ub2e4. \uac01 \ubc95\uc778\uacfc \uac1c\uc778\uc758 \uc0c1\ud669\uc5d0 \ub530\ub77c \ub354 \ud6a8\uc728\uc801\uc778 \ubc29\ubc95\uc740 \ub2e4\ub97c \uc218 \uc788\uc9c0\ub9cc, \uadf8 \uc911 \uc77c\ubc18\uc801\uc778 \ubc29\ubc95 \uba87\uac00\uc9c0\ub97c \uc54c\uc544\ubcf4\uace0\uc790 \ud55c\ub2e4. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[62],"tags":[87,61,79,71,89,72,83,86,81,80,82,84,77,85,74,78,73,57,93],"class_list":["post-54295","post","type-post","status-publish","format-standard","hentry","category-lee-jung","tag-87","tag-61","tag-79","tag-71","tag-89","tag-72","tag-83","tag-86","tag-81","tag-80","tag-82","tag-84","tag-77","tag-85","tag-74","tag-78","tag-73","tag-57","tag-93"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/54295","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=54295"}],"version-history":[{"count":6,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/54295\/revisions"}],"predecessor-version":[{"id":54315,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/54295\/revisions\/54315"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=54295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=54295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=54295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}