{"id":56423,"date":"2022-01-13T05:19:53","date_gmt":"2022-01-13T13:19:53","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=56423"},"modified":"2022-01-19T13:27:54","modified_gmt":"2022-01-19T21:27:54","slug":"%ea%b0%80%ec%a1%b1%ec%97%90%ea%b2%8c-%ec%9e%ac%ec%82%b0-%ec%a6%9d%ec%97%ac%ec%8b%9c-%ec%95%8c%ec%95%84%ec%95%bc-%ed%95%a0-%ec%84%b8%eb%ac%b4-%ec%83%81%ec%8b%9dfamily-gifts","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=56423","title":{"rendered":"\uac00\uc871\uc5d0\uac8c \uc7ac\uc0b0 \uc99d\uc5ec\uc2dc \uc54c\uc544\uc57c \ud560 \uc138\ubb34 \uc0c1\uc2dd(Family Gifts)"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.8.1&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||25px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.8.1&#8243; 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header_5_text_shadow_color__hover_enabled=&#8221;rgba(0,0,0,0.4)&#8221; header_6_font_size__hover=&#8221;14px&#8221; header_6_font_size__hover_enabled=&#8221;14px&#8221; header_6_letter_spacing__hover=&#8221;0px&#8221; header_6_letter_spacing__hover_enabled=&#8221;0px&#8221; header_6_line_height__hover=&#8221;1em&#8221; header_6_line_height__hover_enabled=&#8221;1em&#8221; header_6_text_shadow_style__hover=&#8221;none&#8221; header_6_text_shadow_style__hover_enabled=&#8221;none&#8221; header_6_text_shadow_color__hover=&#8221;rgba(0,0,0,0.4)&#8221; header_6_text_shadow_color__hover_enabled=&#8221;rgba(0,0,0,0.4)&#8221; 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>\uce90\ub098\ub2e4\ub294 \uc18c\ub4dd\uc774 \ub192\uc544\uc9c8\uc218\ub85d \uc138\uc728\ub3c4 \ub192\uc544\uc9c0\ub294 \ub204\uc9c4\uc138 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc6b4\uc601\ub418\uace0 \uc788\ub2e4. \uac00\uc871 \uad6c\uc131\uc6d0 \uc911 \ud55c\uc0ac\ub78c\uc774 \uc0c1\ub300\uc801\uc73c\ub85c \ub192\uc740 \uc18c\ub4dd\uc774 \uc788\uc744 \uacbd\uc6b0 \ub192\uc740 \uc138\uc728\uc5d0 \uc801\uc6a9\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uac00\uc871\uac04\uc758 \uc18c\ub4dd \ubd84\ud560\uc744 \ud1b5\ud574 \uc808\uc138\ud558\ub294 \ubc29\ubc95\uc744 \ud0dd\ud558\uae30\ub3c4 \ud55c\ub2e4.<\/p>\n<p>\uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc740 \uc774\ub807\uac8c \uc18c\ub4dd\uc744 \uc7ac\ubd84\ubc30\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ud3b8\ubc95\uc744 \ubc29\uc9c0\ud558\uace0\uc790 \uba87\uac00\uc9c0 \uaddc\uc815\uc744 \uc815\ud574 \ub193\uc558\uace0 \uc774\ub97c Attribution rule\uc774\ub77c \uce6d\ud55c\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc740 \uc99d\uc5ec\uc138\ub098 \uc0c1\uc18d\uc138\uac00 \uc5c6\ub294 \uce90\ub098\ub2e4 \uc138\ubc95\uc744 \uc545\uc6a9\ud558\uc5ec \ud22c\uc790 \ubc0f \uc591\ub3c4 \uc18c\ub4dd\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc138\uae08\uc744 \uc904\uc774\ub294 \uac83\uc744 \uc608\ubc29\ud558\uae30 \uc704\ud568\uc774\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Attribution Rules &#8211; \ud22c\uc790\uc18c\ub4dd (property income)<\/strong><\/p>\n<p>\uac00\uc871\uc911 \ud55c\uba85\uc758 \uc18c\ub4dd\uc774 \uc0c1\ub300\uc801\uc73c\ub85c \ub192\uc744\ub54c, \ubc30\uc6b0\uc790\ub098 \uc790\ub140\uc5d0\uac8c \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\ub294 \uc790\uc0b0\uc744 \uc591\ub3c4\ud568\uc73c\ub85c \uc18c\ub4dd\uc744 \ubd84\ubc30\uc2dc\ud0a4\ub294 \uac83\uc744 \uace0\ub824\ud560 \ub54c\uac00 \uc788\ub2e4. \ud558\uc9c0\ub9cc \uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c\ub294 \uc774\ub7f0 \uc0c1\ud669\uc5d0\uc11c \uc7ac\uc0b0\uc744 \ubc30\uc6b0\uc790\ub098 18\uc138 \ubbf8\ub9cc\uc758 \uc790\ub140\uc5d0\uac8c \uc591\ub3c4\ud588\ub2e4 \ud558\ub354\ub77c\ub3c4 \ud574\ub2f9 \uc790\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc740 \uc6d0\ub798 \uc18c\uc720\uc790\uc758 \uc18c\ub4dd\uc73c\ub85c \uc2e0\uace0\ud558\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Attribution Rules \u2013 \uc591\ub3c4\uc18c\ub4dd (capital gain)<\/strong><\/p>\n<p>\uce90\ub098\ub2e4 \uc138\ubc95\uc0c1 \uc790\uc0b0 \uc591\ub3c4\uc5d0 \ub300\ud55c \uc870\ud56d\uc5d0 \ub530\ub974\uba74 \ubd80\ubaa8\uc640 \uc790\uc2dd \uad00\uacc4 \ub610\ub294 \ud615\uc81c, \uc790\ub9e4\ub098 \ubd80\ubd80 \uac19\uc774 \ud2b9\uc218\ud55c \uad00\uacc4\uac00 \uc788\ub294 \uac1c\uc778\uacfc\uc758 \uac70\ub798\uc5d0 \uc788\uc5b4\uc11c \ud2b9\ubcc4 \uc870\ud56d\uc774 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc774\uc640 \uac19\uc774 \ud2b9\uc218 \uad00\uacc4\uc5d0 \uc788\ub294 \uac1c\uc778\uac04 \ubd80\ub3d9\uc0b0 \uac70\ub798\ub97c \ud558\ub294 \uacbd\uc6b0\uc5d0 \uac70\ub798\uac00\uac00 \uc2dc\uc7a5\uac00\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\uc744 \ub54c\ub294 Attribution rule\uc774 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4 \ubd80\ubaa8\uac00 \uc790\uc2dd\uc5d0\uac8c \ubd80\ub3d9\uc0b0\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\ub97c \uc0b4\ud3b4\ubcf4\uc790. \ubd80\ubaa8\ub294 \ud574\ub2f9 \uc790\uc0b0\uc744 $20\ub9cc\uc5d0 \ucde8\ub4dd\ud558\uc600\uace0, \uc790\ub140\uc5d0\uac8c \uc591\ub3c4\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c\uc758 \uc2dc\uc7a5\uac00\ub294 $30\ub9cc\uc774\ub2e4. \ub9cc\uc57d \ubd80\ubaa8\uac00 \uc790\ub140\uc5d0\uac8c \uc2dc\uc7a5\uac00\ubcf4\ub2e4 \ub192\uc740 \uae08\uc561\uc778 $35\ub9cc\uc5d0 \uc591\ub3c4\ud560 \uacbd\uc6b0, \ubd80\ubaa8\uc758 \uc591\ub3c4 \uc18c\ub4dd\uc740 $15\ub9cc ($35\ub9cc &#8211; $20\ub9cc) \uc73c\ub85c \uacc4\uc0b0\ub41c\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub97c \uc591\ub3c4 \ubc1b\uc740 \uc790\ub140\ub294 \uc2e4\uc81c\ub85c $35\ub9cc\uc744 \uc9c0\ubd88\ud558\uace0 \uc591\ub3c4 \ubc1b\uc558\ub2e4 \ud558\ub354\ub77c\ub3c4 \uc790\ub140\uc758 \ucde8\ub4dd\uac00\ub294 \ud604\uc7ac \uc2dc\uc7a5\uac00\uc778 $30\ub9cc\uc73c\ub85c \ucc45\uc815\uc774 \ub41c\ub2e4. \ubd80\ubaa8 \uc785\uc7a5\uc5d0\uc11c\ub294 \uc2dc\uc7a5\uac00\uc5d0 \ub9e4\ub9e4\ud55c \uac83\ubcf4\ub2e4 \ub354 \ub9ce\uc740 \uc561\uc218\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \ubd80\ub2f4\ud574\uc57c \ud558\uace0 \uc790\ub140\ub3c4 \ucd94\ud6c4\uc5d0 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \ub9e4\uac01\ud560 \ub54c \uc591\ub3c4 \uc18c\ub4dd \ucc28\uc561\uc774 \ub354 \ucee4\uc9c0\ubbc0\ub85c \ub354 \ub9ce\uc740 \uc18c\ub4dd\uc138\ub97c \ub0b4\uc57c \ud55c\ub2e4. \uc774\ub807\uac8c \uc774\uc911\uacfc\uc138\ub97c \ud558\ub294 \uac83\uc740 \uac00\uc871\uac04\uc758 \uac70\ub798\ub97c \ud1b5\ud574 \uc18c\ub4dd\ubd84\ubc30\ub97c \ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uace0\uc790 \ud568\uc774\ub2e4.<\/p>\n<p>\uac00\uc871\uac04\uc758 \uac70\ub798\uc5d0\uc11c \uc591\ub3c4\uac00\ub97c \uc2dc\uc7a5\uac00\ubcf4\ub2e4 \ub0ae\uac8c \ucc45\uc815\ud558\ub294 \uacbd\uc6b0 \uc591\ub3c4\ubc1b\uc740 \uc0ac\ub78c\uc758 \ucde8\ub4dd \uc6d0\uac00\ub294 \uad6c\ub9e4\uac00\uac00 \ub41c\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4 \ubd80\ubaa8\uac00 \uc790\uc2dd\uc5d0\uac8c \ubd80\ub3d9\uc0b0\uc744 \uc2dc\uc138\ubcf4\ub2e4 \uc800\ub834\ud55c $25\ub9cc\uc5d0 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0 \ubd80\ubaa8\ub2d8\uc758 \uc591\ub3c4 \ucc28\uc561\uc740 \ud604\uc7ac \uc2dc\uc138\uc778 $30\ub9cc &#8211; $20\ub9cc = $10\ub9cc\uc774 \ub429\ub2c8\ub2e4. \uacb0\uad6d \uc591\ub3c4\uc790\uc778 \ubd80\ubaa8\ub294 \ud604\uc7ac \uc2dc\uc7a5 \uac00\uaca9\uc744 \uc591\ub3c4\uac00\ub85c \ucc45\uc815\ud558\uc5ec \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uacc4\uc0b0\ub418\uc9c0\ub9cc \uc790\uc2dd\uc758 \ucde8\ub4dd\uc6d0\uac00\ub294 \uad6c\ub9e4\uac00\uaca9\uc778 25\ub9cc \ub2ec\ub7ec\uac00 \ub41c\ub2e4.<\/p>\n<p>\uc774\ucc98\ub7fc \uc0c1\uc18d\uc138\ub098 \uc99d\uc5ec\uc138\uac00 \uc5c6\ub294 \uce90\ub098\ub2e4 \uc138\uae08 \uc81c\ub3c4\uc5d0\uc11c \ubd80\ub3d9\uc0b0\uc774\ub098 \uc8fc\uc2dd\uacfc \uac19\uc740 \uc720\ud615 \uc790\uc0b0 (Capital Property)\uc744 \uac00\uc871\uc5d0\uac8c \uc774\uc804\ud560 \ub54c \uc790\uc0b0 \uac00\uce58\uac00 \uc0c1\uc2b9\ud55c \ubd80\ub3d9\uc0b0\uc744 \uc99d\uc5ec \ubc0f \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0 \uc591\ub3c4\uc138\ub97c \ud53c\ud558\uae30 \uc704\ud574 \ub9e4\ub9e4\uac00\ub97c \uacb0\uc815\uc2dc \uc774\uc911\uacfc\uc138\uc758 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, \ub610\ud55c \uc228\uc5b4\uc788\ub294 \ube44\uc6a9\uacfc \uc138\uae08\uc774 \uc788\uc73c\ub2c8 \uc8fc\uc758\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>\uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c\ub294 \uac00\uc871 \uad6c\uc131\uc6d0\uc5d0\uac8c \uc720\ud615\uc790\uc0b0\uc778 \ubd80\ub3d9\uc0b0\uc744 \uc774\uc804\ud560 \ub54c\uc5d0 \uc99d\uc5ec\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \uc8fc\uc9c0\ub9cc \uadf8 \uc790\uc0b0\uc744 \uc2dc\uc7a5 \uac00\uaca9\uc5d0 \ub9e4\ub3c4\ud55c \uac83\uc73c\ub85c \ubcf4\uace0 \uc774\uc5d0 \ub300\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc744 \ubcf4\uace0\ud558\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2e4. \uc774\ub807\uac8c \ubd80\ub3d9\uc0b0 \uc99d\uc5ec\uc5d0 \ub300\ud574 \uc591\ub3c4 \uc18c\ub4dd\uc138\ub97c \ubd80\uacfc\ud558\ub294 \uc774\uc720\ub294 \ub3d9 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud55c \uc2dc\uc810\uacfc \uc99d\uc5ec \uc2dc\uc810\uc758 \uac00\uaca9 \ucc28\uc774\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uae30 \ub54c\ubb38\uc774\ub2e4. \ub530\ub77c\uc11c \uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c\ub294 \uac00\uc871\uc5d0\uac8c \ubd80\ub3d9\uc0b0\uc744 \uc99d\uc5ec\ud560 \uc2dc \uc81c3\uc790\uc5d0\uac8c \ubd80\ub3d9\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c\uc640 \uac19\uc740 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub3c4\ub85d \uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uc801\uc6a9\uc2dc\ud0a4\ub294 \uac83\uc774\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\ubc30\uc6b0\uc790\uc5d0\uac8c \uc99d\uc5ec\ud560 \uacbd\uc6b0<\/strong><\/p>\n<p>\ubc30\uc6b0\uc790\uc5d0\uac8c \uc7ac\uc0b0\uc744 \uc99d\uc5ec\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 Spouse Rollover\uaddc\uc815\uc5d0 \ub530\ub77c \uc99d\uc5ec\uc790\uc758 \ucde8\ub4dd\uc6d0\uac00\ub97c \uc591\ub3c4\uac00\ub85c \uc778\uc815\ud558\uc5ec \uc591\ub3c4 \uc18c\ub4dd\uc774\ub098 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud560 \uc218 \uc788\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ub0a8\ud3b8\uc774 $20\ub9cc\uc5d0 \ucde8\ub4dd\ud55c \ubd80\ub3d9\uc0b0\uc758 \ud604\uc7ac \uc2dc\uc7a5\uac00\uaca9\uc774 $50\ub9cc\uc774\uc9c0\ub9cc \uadf8 \ubd80\ub3d9\uc0b0\uc744 \uc544\ub0b4\uc5d0\uac8c \uc99d\uc5ec\ud560 \ub54c\uc5d0\ub294 \ud604\uc7ac\uc758 \uc2dc\uc138\uc640 \uad00\uacc4\uc5c6\uc774 \ub0a8\ud3b8\uc758 \ucde8\ub4dd\uac00\uaca9\uc778 $20\ub9cc\uc5d0 \uc544\ub0b4\uc5d0\uac8c \uc591\ub3c4\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4. \ud558\uc9c0\ub9cc \uc18c\uc720\uad8c\uc774 \uc544\ub0b4\uc5d0\uac8c \ub118\uc5b4\uac14\ub2e4 \ud558\ub354\ub77c\ub3c4 \ud574\ub2f9\uc790\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc740 \uc6d0\ub798 \uc18c\uc720\uc790\uc600\ub358 \ub0a8\ud3b8\uc774 \uc2e0\uace0\ud558\uace0 \uadf8\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\ubbf8\uc131\ub144 \uac00\uc871\uad6c\uc131\uc6d0\uc5d0\uac8c \uc99d\uc5ec\ud560 \uacbd\uc6b0<\/strong><\/p>\n<p>18\uc138 \ubbf8\ub9cc\uc758 \uc790\ub140 \ud639\uc740 \uac00\uc871\uba64\ubc84\uc5d0\uac8c \uc591\ub3c4\ud558\uc600\uc744 \uacbd\uc6b0\uc5d0\ub294 \ucd94\ud6c4 \ud574\ub2f9 \uc790\uc0b0\uc744 \ucc98\ubd84\ud558\uc600\uc744 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc591\ub3c4\uc18c\ub4dd\uc740 \uadf8 \ub2f9\uc2dc\uc758 \uc2e4\uc81c \uc18c\uc720\uc8fc\uac00 \uc2e0\uace0\ud558\uace0 \uadf8\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uac8c \ub418\uc5b4 \uc788\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uc8fc \uac70\uc8fc\uc9c0 \uc591\ub3c4<\/strong><\/p>\n<p>\uc8fc \uac70\uc8fc\uc9c0\ub97c \uc99d\uc5ec\ud560 \uacbd\uc6b0, \uc99d\uc5ec\uc790\ub3c4 \ud574\ub2f9 \uc790\uc0b0\uc744 \ubcf8\uc778\uc758 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc0ac\uc6a9\ud574 \uc654\uace0, \uc99d\uc5ec\ub97c \ubc1b\ub294 \uc790\ub3c4 \ubcf8\uc778\uc758 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc0ac\uc6a9\ud560 \uacbd\uc6b0\uc5d0\ub294 \uc591\ucabd \ubaa8\ub450\uc5d0\uac8c \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \ubd80\uac00\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><em>\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. (This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; parallax__hover=&#8221;off&#8221; parallax_method__hover=&#8221;on&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_sidebar area=&#8221;et_pb_widget_area_15&#8243; _builder_version=&#8221;4.6.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px|0px|0px|0px|false|false&#8221; custom_padding=&#8221;0px|0px|0px|0px|false|false&#8221; border_color_all=&#8221;rgba(0,0,0,0)&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Related Posts&#8221; _builder_version=&#8221;4.6.1&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; 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