{"id":5490,"date":"2021-02-27T18:19:41","date_gmt":"2021-02-28T02:19:41","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=5490"},"modified":"2021-02-27T18:20:23","modified_gmt":"2021-02-28T02:20:23","slug":"%ec%9e%ac%ed%83%9d%ea%b7%bc%eb%ac%b4-%ec%84%b8%ea%b8%88%ea%b3%b5%ec%a0%9c-%ea%b0%80%ec%9d%b4%eb%93%9c%eb%9d%bc%ec%9d%b8","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=5490","title":{"rendered":"\uc7ac\ud0dd\uadfc\ubb34 \uc138\uae08\uacf5\uc81c \uac00\uc774\ub4dc\ub77c\uc778"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; specialty=&#8221;on&#8221; padding_1_tablet=&#8221;0px||&#8221; padding_1_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;Content&#8221; _builder_version=&#8221;3.22&#8243; background_size=&#8221;contain&#8221; background_position=&#8221;top_center&#8221; inner_max_width=&#8221;1280px&#8221; custom_padding=&#8221;0|0px|54px|0px|false|false&#8221; 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text_letter_spacing__hover=&#8221;0px&#8221; text_letter_spacing__hover_enabled=&#8221;0px&#8221; text_text_shadow_style__hover=&#8221;none&#8221; text_text_shadow_style__hover_enabled=&#8221;none&#8221; text_text_shadow_color__hover=&#8221;rgba(0,0,0,0.4)&#8221; text_text_shadow_color__hover_enabled=&#8221;rgba(0,0,0,0.4)&#8221;]<\/p>\n<p><strong>EMPLOYMENT BENEFITS- COVID-19<\/strong><\/p>\n<p>\u00a0<span style=\"font-size: 18px;\">\uc9c0\ub09c \ud55c\ud574, COVID-19\uc73c\ub85c \uc778\ud574 \ub9ce\uc740 \ubcc0\ud654\uac00 \uc788\uc5c8\uc9c0\ub9cc, \uadf8 \uc911\uc5d0\uc11c\ub3c4 \uc7ac\ud0dd\uadfc\ubb34\uac00 \ud65c\uc131\ud654 \ub418\uba74\uc11c \uadf8\uc5d0 \ub300\ud55c \ube44\uc6a9\uc744 \uadfc\ub85c\uc790\uac00 \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc0c1\ud669 \ub610\ud55c \ub9ce\uc544\uc84c\ub2e4. \uc774\ub7ec\ud55c \ube44\uc6a9\ub4e4\uc5d0 \ub300\ud55c \uc138\uae08 \uacf5\uc81c \ud61c\ud0dd\uc744 \uc8fc\uae30 \uc704\ud574\uc11c \uce90\ub098\ub2e4\uad6d\uc138\uccad(CRA)\uc5d0\uc11c\ub294 \uc0c8\ub85c\uc6b4 \ubc1c\ud45c\ub97c \ud558\uc600\ub2e4.<\/span><\/p>\n<p><strong>\uc7ac\ud0dd\uadfc\ubb34\ub97c \ud558\ub294 \uadfc\ub85c\uc790\ub97c \uc704\ud55c \ud589\uc815\uc801 \uc9c0\uc6d0<\/strong><br \/>2020\ub144\ub3c4 12\uc6d4 5\uc77c, CRA \ub294 2020\ub144\uc5d0 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud55c \uadfc\ub85c\uc790\uc5d0 \uad00\ub828\ub41c \uac00\uc774\ub4dc\ub77c\uc778\uc744 \uacf5\uac1c\ud558\uc600\ub2e4.<br \/>CRA\ub294 \uadfc\ub85c \ube44\uc6a9 \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \ub54c \uc120\ud0dd\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uc0c8\ub85c\uc6b4 \ub450\uac00\uc9c0\uc758 \ubc29\ubc95\uc744 \uc81c\uc2dc\ud558\uc600\ub2e4.<br \/>\u25b8 New Temporary Flat Rate Method- \uace0\uc815\uae08\uc561 ($2\/day \uc5d0\uc11c \ubd80\ud130 \ucd5c\ub300 $400)\uc758 \ube44\uc6a9 \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\ub294 \ubc29\ubc95. \uace0\uc6a9\uc8fc\uc758 \uc99d\uba85\uc11c \ud544\uc694\uc5c6\uc74c.<br \/>\u25b8 Simplified Detailed Method- \uc7ac\ud0dd\uadfc\ubb34\ub85c \uc778\ud55c \uc9c0\ucd9c\ub0b4\uc5ed\uc744 \uc601\uc218\uc99d\uacfc \ud568\uaed8 \uc694\uccad\ud558\ub294 \ubc29\ubc95. \uace0\uc6a9\uc8fc \uc99d\uba85\uc11c \ud544\uc694.<\/p>\n<p>\uc7ac\ud0dd\uadfc\ubb34\uc640 \uad00\ub828\ub41c \uc9c0\ucd9c \uc678\uc5d0 \ub2e4\ub978 \uadfc\ub85c\ube44\uc6a9\uc9c0\ucd9c (\uc608\ub97c\ub4e4\uc5b4 \uc790\ub3d9\ucc28 \ube44\uc6a9)\uc744 \uc694\uccad\ud558\ub294 \ud544\uc694\uc870\uac74\uc740 \ubcc0\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<p><strong>\uc804\uccb4\uc801\uc778 \ube44\uad50\ud45c<\/strong><br \/>New- Temporary Flat Rate (TFR) Method<br \/>2020\ub144\ub3c4\uc5d0 COVID-19 \uc73c\ub85c \uc778\ud574 \ucd5c\uc18c \uc5f0\uc18d 4\uc8fc \ub3d9\uc548 50% \uc774\uc0c1\uc758 \uc2dc\uac04\uc744 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud55c \uacbd\uc6b0 \ud558\ub8e8\uc5d0 $2\ubd88, \ucd5c\ub300 $400\ubd88\uae4c\uc9c0 \uc2e0\uccad \ud560 \uc218 \uc788\ub2e4. \ud480 \ud0c0\uc784, \ud30c\ud2b8\ud0c0\uc784 \uc77c \uc744 \ud55c \uacbd\uc6b0 \ud574\ub2f9\uc774 \ub418\uace0 \ud734\uac00, \ubcd1\uac00, \ub610\ub294 \ub2e4\ub978 \uc774\uc720\ub85c \uc778\ud574 \uadfc\ubb34\ub97c \ud558\uc9c0\uc54a\uc740 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9\uc774 \ub418\uc9c0 \uc54a\ub294\ub2e4. TFR \ubc29\ubc95\uc73c\ub85c \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uacbd\uc6b0, \ub2e4\ub978 \uadfc\ub85c\uc790 \uc9c0\ucd9c\uc5d0 \ub300\ud55c \ud074\ub808\uc784\uc740 \ud560 \uc218 \uc5c6\ub2e4. TFR\uc744 \uc2e0\uccad\ud558\uae30 \uc704\ud574\uc11c\ub294 T2200, short form T2200S, \ub610\ub294 \uc790\uc138\ud55c \uc9c0\ucd9c\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc740 \ud544\uc694 \uc5c6\ub2e4.<\/p>\n<p>TFR\uc744 \uc2e0\uccad\ud558\uae30 \uc704\ud574\uc11c\ub294 \uadfc\ub85c\uc790\ub4e4\uc740 \uc544\ub798\uc640 \uac19\uc740 \ud56d\ubaa9\uc5d0 \ubaa8\ub450 \ud574\ub2f9\ub418\uc5b4\uc57c \ud55c\ub2e4:<br \/>\u25b8 2020\ub144 \ucf54\ub85c\ub098-19 \ub85c \uc778\ud574 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud55c \uadfc\ub85c\uc790\ub4e4<br \/>\u25b8 2020\ub144 \ucd5c\uc18c \uc5f0\uc18d 4\uc8fc \ub3d9\uc548 50% \uc774\uc0c1\uc758 \uc2dc\uac04\uc744 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud55c \uc790\ub4e4<br \/>\u25b8 \ub2e4\ub978 \ubcc4\ub3c4\uc758 \uadfc\ub85c\uc790 \uc9c0\ucd9c\uc5d0 \ub300\ud55c \uacf5\uc81c\uc2e0\uccad\uc744 \ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uadf8\ub9ac\uace0<br \/>\u25b8 \uc7ac\ud0dd\uadfc\ubb34 \uc9c0\ucd9c\uc5d0 \ub300\ud55c \ube44\uc6a9\uc744 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \ubaa8\ub450 \uc9c0\uc6d0 \ubc1b\uc9c0 \uc54a\uc740 \uacbd\uc6b0. \ubd80\ubd84\uc801\uc73c\ub85c \ubc1b\uc558\uc744 \uacbd\uc6b0, \uacf5\uc81c \uc2e0\uccad \uac00\ub2a5.<\/p>\n<p>\uac19\uc740 \uc9d1\uc5d0\uc11c \uc5ec\ub7ec \uac00\uc871 \uad6c\uc131\uc6d0\uc774 \uadfc\ubb34\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc704 \ud56d\ubaa9\ub4e4\uc5d0 \ubaa8\ub450 \ud574\ub2f9\uc774 \ub418\uba74 \uac01\uac01\uc758 \uadfc\ub85c\uc790\ub4e4\uc740 TFR \uc804\uccb4 \ube44\uc6a9\uc744 \uc2e0\uccad \ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>Simplified Detailed Method- Only Working from Home Expenses<br \/>\uc704\uc5d0 \uc124\uba85\ub41c \ubc14\uc640 \ub2e4\ub978 \ubc29\ubc95\uc73c\ub85c, \uc790\uaca9\uc774 \ub418\ub294 \uadfc\ub85c\uc790\ub4e4\uc740 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \ub3d9\uc548 \uc0ac\uc6a9\ub41c \uae08\uc561\uc5d0 \ub300\ud574 \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\ub294detailed method \ub97c \uc120\ud0dd\ud560 \uc218\ub3c4 \uc788\ub2e4. \uc774 \ubc29\ubc95\uc740 \uc9d1\uc5d0\uc11c \uadfc\ubb34\uc2dc \uae30\uc874\uc758 \ubc29\ubc95\uacfc \ub3d9\uc77c\ud558\uac8c \uacc4\uc0b0\uc774 \ub418\uc9c0\ub9cc, \uac04\ub7b5\ud654\ub41c T220S \uc640 T777S\ub97c \uc0ac\uc6a9 \ud560 \uc218 \uc788\ub2e4. \uc544\ub798\uc758 \ubaa8\ub4e0 \uc870\uac74\uc744 \ucda9\uc871\uc2dc\ucf1c\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\uc790\uaca9\uc694\uac74:<\/strong><br \/>\u25b8 2020\ub144 COVID-19 \ub85c \uc778\ud574 \uc7ac\ud0dd\uadfc\ubb34\ub97c \ud55c \uadfc\ub85c\uc790\ub4e4 (\uc804\uacfc \uac19\uc774, \uace0\uc6a9\uc790\uc5d0 \uc758\ud574 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud558\uac8c \ub41c \uacbd\uc6b0\ub3c4 \uac00\ub2a5)<br \/>\u25b8 \uc7ac\ud0dd\uadfc\ubb34\uc640 \uad00\ub828\ub41c \ube44\uc6a9\uc744 \uc2a4\uc2a4\ub85c \ubd80\ub2f4\ud558\uc600\uc744 \uacbd\uc6b0<br \/>\u25b8 2020\ub144 \ucd5c\uc18c \uc5f0\uc18d 4\uc8fc \ub3d9\uc548 50% \uc774\uc0c1\uc758 \uc2dc\uac04\uc744 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud55c \uacbd\uc6b0<br \/>\u25b8 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \uc791\uc131, \uc11c\uba85\ub41c T2200S form \uc744 \ubc1b\uc558\uc744 \uacbd\uc6b0 (\uc544\ub2c8\uba74 \uae30\uc874\uacfc \ub3d9\uc77c\ud558\uac8c \uc9d1\uc5d0\uc11c \uadfc\ubb34\uac00 \ud544\uc694\ud558\ub2e4\uace0 \uc99d\uba85\ub41c \uc11c\ub958,T2200\uac00 \uc788\uc744 \uacbd\uc6b0)<br \/>\u25b8 \uc7ac\ud0dd\uadfc\ubb34 \uae30\uac04\ub3d9\uc548 \uc9c1\uc811\uc801 \ube44\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ub41c \uacbd\uc6b0<\/p>\n<p>\uc5ec\ub7ec \uadfc\ubb34\uc790\ub4e4\uc774 \uac19\uc740 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ub97c \ud558\uace0 \uacf5\uac04\uc744 \uacf5\uc720\ud558\uc600\uc744 \uacbd\uc6b0, \uac01\uac01\uc758 \uadfc\ubb34\uc5d0 \uc0ac\uc6a9\ub41c \uacf5\uac04\uc744 \uacc4\uc0b0\ud558\uc5ec\uc57c \ud55c\ub2e4. CRA \uc6f9\uc0ac\uc774\ud2b8\uc5d0 \uacc4\uc0b0 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc608\uc2dc\ub4e4\uc774 \ub098\uc640\uc788\ub2e4.<\/p>\n<p><strong>New Form T220S<\/strong><br \/>2020\ub144\ub3c4\uc5d0\ub294 \uace0\uc6a9\uc8fc\ub4e4\uc774 Form T220S\ub97c \uc774\uc6a9\ud558\uc5ec \uadfc\ub85c\uc790\ub4e4\uc774 \uc7ac\ud0dd\uadfc\ubb34 \ube44\uc6a9\uc744 \uc694\uccad\ud560 \uc218 \uc788\ub294 \uc790\uaca9\uc744 \ubd80\uc5ec \ud560 \uc218 \uc788\ub2e4. \uc774 \uc11c\ub958\ub294 \uadfc\ub85c\uc790\uac00 COVID-19 \ub85c \uc778\ud574 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud558\uc600\ub294\uc9c0, \uace0\uc6a9\uc8fc\uac00 \uc7ac\ud0dd\uadfc\ubb34 \uc9c0\ucd9c \ube44\uc6a9\uc744 \uc9c0\uc6d0\ud574 \uc8fc\uc5c8\ub294\uc9c0 \ub610\ub294 \ud574\uc904 \uac83\uc778\uc9c0, \uadfc\ub85c\uc790\uc758 T4 slip\uc5d0 \uadf8 \uae08\uc561\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\ub294\uc9c0\ub97c \ud655\uc778\ud55c\ub2e4.<\/p>\n<p><strong>Eligible expenses<\/strong><br \/>2020\ub144\ub3c4\uc5d0\ub294 \uadfc\ub85c\uc790\ub4e4\uc740 \uc0c8\ub86d\uac8c \ub098\uc628 \uac04\ub7b5\ud654\ub41c T777S form \uc744 \uc0ac\uc6a9\ud558\uc5ec \uc7ac\ud0dd\uadfc\ubb34\uc2dc \ubc1c\uc0dd\ub41c \uc9c0\ucd9c\uc744 \ud074\ub808\uc784 \ud560 \uc218 \uc788\ub2e4. CRA\ub294 \uc7ac\ud0dd\uadfc\ubb34 \uc9c0\ucd9c \ube44\uc6a9\uc744 \uc0ac\ubb34\uc6a9\ud488, \uadf8 \uc678 \ube44\uc6a9, \uadfc\ubb34\uacf5\uac04 \uc0ac\uc6a9\uc5d0 \ub300\ud55c \ube44\uc6a9\ub4f1 \uc138\uac00\uc9c0\ub85c \ubd84\ub958\ud558\uc600\ub2e4.<\/p>\n<p><strong>\uadfc\ubb34\uacf5\uac04 \uc0ac\uc6a9 \uad00\ub828 \uc9c0\ucd9c<\/strong><br \/>\uc790\uaca9\uc774 \ub418\ub294 \uadfc\ub85c\uc790\ub4e4\uc740 \uc9d1\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \ub3d9\uc548 \uc0ac\uc6a9\ub418\ub294 \uc804\uae30, \ub09c\ubc29, \uc218\ub3c4, \uadf8\ub9ac\uace0 \ud569\ub9ac\uc801\uc778 \ud55c\ub3c4 \ub0b4\uc5d0\uc11c\uc758 \uad00\ub9ac \ubc0f \uc218\ub9ac\ube44\uc6a9 (\uc804\uad6c, \uadfc\ubb34 \uacf5\uac04\uc758 \ubcbd \uc218\ub9ac \ub4f1)\uc758 \uc77c\ubd80\ubd84\uc744 \ud074\ub808\uc784 \ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>CRA\ub294 \uadfc\ub85c\uc790\ub4e4\uc774 \uadfc\ubb34\ud558\ub294 \ub3d9\uc548 \uc0ac\uc6a9\ub41c \uacf5\uac04\uacfc \uc2dc\uac04\uc744 \uace0\ub824\ud574\uc57c \ud55c\ub2e4\uace0 \uc870\uc5b8\ud558\uc600\uace0 \uc9d1 \uacf5\uac04\uc774 \ubaa8\ub450 \uadfc\ubb34 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0, \uadfc\ubb34\ub97c \uc704\ud574 \uc0ac\uc6a9\ub41c \uacf5\uac04\uacfc \uc77c\ub144\uc911 \uc0ac\uc6a9\ub41c \uae30\uac04 \ub4f1\uc744 \uace0\ub824\ud558\uc5ec \uacc4\uc0b0\uc774 \ub418\uc5b4\uc57c \ud560 \uac83\uc744 \uac15\uc870\ud558\uc600\ub2e4.<\/p>\n<p><strong>\uc778\ud130\ub137 \ube44\uc6a9<\/strong><br \/>\uc9d1\uc5d0\uc11c \uc0ac\uc6a9\ub418\ub294 \uc778\ud130\ub137 \ube44\uc6a9 \ub610\ud55c \ud0c0\ub2f9\ud55c \ubd84\ubc30\ub97c \ud1b5\ud574 \uc77c\uc815 \uae08\uc561\uc744 \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p><strong>\uc0ac\ubb34\uc6a9\ud488<\/strong><br \/>CRA\ub294 \ub610\ud55c \uc8fc\ub85c \ub9ce\uc774 \uc0ac\uc6a9\ub418\ub294 \uc0ac\ubb34\uc6a9\ud488\uc911 \uacf5\uc81c \uac00\ub2a5\ud55c \ubb3c\ud488\ub4e4(\ud1a0\ub108, \ud504\ub9b0\ud130 \uc885\uc774)\uacfc \uacf5\uc81c\uac00 \ub418\uc9c0\uc54a\ub294 \ubb3c\ud488\ub4e4(USB, \ud5e4\ub4dc\uc14b, \uc6f9\ucea0)\uc758 \ub9ac\uc2a4\ud2b8\ub97c \uc81c\uacf5\ud558\uc600\ub2e4.<\/p>\n<p><strong>\uadf8\uc678 \uc9c0\ucd9c \ube44\uc6a9 (\ud578\ub4dc\ud3f0, \uc9d1\uc804\ud654 \ub4f1)<\/strong><br \/>\uae30\ubcf8 \ud50c\ub79c\uc744 \uac00\uc9c4 \ud578\ub4dc\ud3f0\uc73c\ub85c \uadfc\ubb34\uc5d0 \ud544\uc694\ud55c \ud0c0\ub2f9\ud55c \uc0ac\uc6a9, \uae08\uc561\uc774\uace0 \uc804\ud654\ud1b5\ud654 \uc2dc\uac04\uacfc \ub370\uc774\ud0c0 \uc0ac\uc6a9\uc2dc\uac04\uc744 \uc99d\uba85\ud560 \uc218 \uc788\uc73c\uba74 \ud074\ub808\uc784\uc774 \uac00\ub2a5\ud558\ub2e4.<\/p>\n<p><strong>Non-deductible costs \uacf5\uc81c\uac00 \ub418\uc9c0\uc54a\ub294 \uc9c0\ucd9c\ub4e4<\/strong><br \/>\uc790\uc0b0 \uad00\ub828 \uc9c0\ucd9c, \ubab0\uae30\uc9c0 \uc774\uc790, \ubab0\uae30\uc9c0 \uc6d0\uae08 \uc9c0\ubd88\uae08, \uac00\uad6c \uadf8\ub9ac\uace0 \uae30\uad6c, \ucef4\ud4e8\ud130, \uadf8\ub9ac\uace0 \ucef4\ud4e8\ud130 \uc545\uc138\uc0ac\ub9ac, \ub2e4\ub978 \uc804\uc790\uc81c\ud488\ub4e4\uc740 \uadfc\ub85c\uc790 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c \ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p>\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. 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