{"id":61549,"date":"2022-08-28T23:14:27","date_gmt":"2022-08-29T06:14:27","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=61549"},"modified":"2022-08-28T23:15:18","modified_gmt":"2022-08-29T06:15:18","slug":"%eb%af%b8%ea%b5%ad%ec%86%8c%eb%93%9d-2022%eb%85%84-%eb%af%b8%ea%b5%ad-%eb%b0%8f-%ec%ba%90%eb%82%98%eb%8b%a4-%ec%84%b8%ea%b8%88%eb%b3%b4%ea%b3%a0%ec%97%90-%ea%b4%80%ed%95%98%ec%97%ac","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=61549","title":{"rendered":"\ubbf8\uad6d\uc18c\ub4dd…2022\ub144 \ubbf8\uad6d \ubc0f \uce90\ub098\ub2e4 \uc138\uae08\ubcf4\uace0\uc5d0 \uad00\ud558\uc5ec"},"content":{"rendered":"

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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)”]<\/p>\n

 <\/p>\n

\ubbf8\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uac00\uc9c4 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790, \uce90\ub098\ub2e4\uc5d0 \uac70\uc8fc\ud558\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790, \ubbf8\uad6d\uacfc \uce90\ub098\ub2e4 \uad6d\uac00\uac04 \uc655\ub798\ud558\ub294 \uac1c\uc778\ub4e4\uc758 \ubbf8\uad6d \uc18c\ub4dd \uc138\uae08 \ubcf4\uace0 \ubb38\uc81c\ub4e4\uc744 \uc54c\uc544\ubcf8\ub2e4.<\/p>\n

 <\/p>\n

\ubbf8\uad6d \uc18c\ub4dd\uc138<\/strong><\/p>\n

\u25b2\ub0a9\uc138\uc790:<\/p>\n

\ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790 \ub610\ub294 \ubbf8\uad6d \uac70\uc8fc\uc790(Green Card \uc18c\uc9c0\uc790)\ub294 \ud574\uc678\uc5d0 \uacc4\uc18d \uccb4\ub958\ud558\ub354\ub77c\ub3c4 \ubbf8\uad6d\uc5d0\uc11c \uc804\uc138\uacc4 \uc18c\ub4dd\uc744 \uc138\uae08 \ubcf4\uace0\ud560 \uc758\ubb34\uac00 \uc788\ub2e4.<\/p>\n

\ubbf8\uad6d \ube44\uac70\uc8fc\uc790 [\ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\ub098 \ub610\ub294 \ubbf8\uad6d \uac70\uc8fc\uc790(Green Card \uc18c\uc9c0\uc790)\uac00 \uc544\ub2cc\uacbd\uc6b0]\ub294 \ubbf8\uad6d\ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\ub9cc \ubcf4\uace0\ud55c\ub2e4.<\/p>\n

 <\/p>\n

\uc678\uad6d \uc18c\ub4dd \uba74\uc81c<\/strong><\/p>\n

\uc5f0\uac04 \uc18c\ub4dd\uc774 \ubbf8\uad6d\uc774\uc678\uc758 \uc678\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc774 U$108,700 (2021\ub144 \uae30\uc900) \uae4c\uc9c0\ub294 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/p>\n

 <\/p>\n

\ubbf8\uad6d\uc758 \uac70\uc8fc\uc131 \ud310\ub2e8 (Substantial Presence Test) \uc5d0 \uc758\ud574 \ud574\ub2f9\ud558\ub294 \uc678\uad6d\uc778 \uac70\uc8fc\uc790<\/p>\n

– \uacfc\uac70 3\ub144\uac04 \uac70\uc8fc\uc77c\uc774 183\uc77c \uc774\uc0c1 \ub418\ub294\uacbd\uc6b0, 3\ub144\uac04 \uac70\uc8fc\uc77c\uc740 \ud574\ub2f9\ub144\ub3c4 \uac70\uc8fc\uc77c (\uc801\uc5b4\ub3c4 30\uc77c \uc774\uc0c1 \uac70\uc8fc\ud574\uc57c \ud568) \uc804\ub144\ub3c4 \uac70\uc8fc\uc77c\uc758 1\/3, \uc804\uc804\ub144\ub3c4 \uac70\uc8fc\uc77c\uc758 1\/6\uc744 \ud569\uc0b0\ud55c \uac83\uc774\ub2e4.<\/p>\n

– \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\ub098 \ubbf8\uad6d \uac70\uc8fc\uc790(Green Card \uc18c\uc9c0\uc790)\uc640 \uacb0\ud63c\ud55c \ubbf8\uad6d \ube44\uac70\uc8fc\uc790\ub294 \ubbf8\uad6d \uac70\uc8fc\uc790\uac00 \ub418\ub3c4\ub85d \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4.<\/p>\n

– \ubbf8\uad6d\uacfc \uce90\ub098\ub2e4 \ub3d9\uc2dc \uac70\uc8fc\uc790\uc77c \uacbd\uc6b0 “Tie-Breaker” \uaddc\uc815\uc5d0 \uc758\uac70 \uc5b4\ub290 \ud55c \ub098\ub77c\uc758 \uac70\uc8fc\uc790\ub85c \uac04\uc8fc\ud558\uac8c \ud560 \uc218 \uc788\ub2e4.<\/p>\n

 <\/p>\n

\ubcf4\uace0\ub300\uc0c1 \uc18c\ub4dd<\/strong><\/p>\n

\u25b2\uadfc\ub85c\uc18c\ub4dd : \ubbf8\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uadfc\ub85c\uc18c\ub4dd\uc744 \ubbf8\uad6d \uc138\ubb34\uc11c\uc5d0 \ubcf4\uace0\ud558\uc5ec\uc57c \ud558\uba70, \ub2e4\uc74c\uc758 \uacbd\uc6b0 \uba74\uc81c\ub41c\ub2e4. (\uce90\ub098\ub2e4 \uc18c\ub4dd \ubcf4\uace0\uc5d0\ub294 \ud3ec\ud568\ud558\uc5ec\uc57c \ud55c\ub2e4)<\/p>\n

\uac00) \uc5f0\uac04 \uc18c\ub4dd\uc774 $10,000 \uc774\ud558\uc774\uba70, \uc77c\ub144\uc5d0 183\uc77c \ucd08\uacfc \uccb4\ub958\ud558\uc9c0 \uc54a\uc558\uc73c\uba70 \ubbf8\uad6d \uace0\uc6a9\uc8fc\uac00 \uc544\ub2cc \ub2e4\ub978 \ub098\ub77c \uace0\uc6a9\uc8fc\uc5d0\uc11c \ubc1b\uc558\uc73c\uba70 \ubbf8\uad6d\uc5d0 \uae30\ubc18\uc744 \ub454 \uc8fc\uccb4\uac00 \uc900 \ubcf4\uc0c1\uc774 \uc544\ub2cc \uac83.<\/p>\n

\u25b2\uc0ac\uc5c5\uc18c\ub4dd : \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uac00 \ubbf8\uad6d\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud558\uace0 \uc788\uc73c\uba74 \ubbf8\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc0ac\uc5c5\uc18c\ub4dd\uc744 \ubbf8\uad6d \uc138\ubb34\uc11c\uc5d0 \ubcf4\uace0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\u25b2\ud22c\uc790\uc18c\ub4dd: \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uac00 \ubbf8\uad6d\uc758 \uac01\uc885 \ud22c\uc790 \uc0c1\ud488\uc5d0 \ud22c\uc790\ub97c \ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud55c \uc544\ub798 \ud22c\uc790 \uc18c\ub4dd\ubcc4\ub85c \uce90\ub098\ub2e4-\ubbf8\uad6d \uc870\uc138 \ud611\uc57d\uc5d0 \uc758\uac70 \ubbf8\uad6d\uc5d0\uc11c \uc138\uae08\uc744 \uc6d0\ucc9c \uc9d5\uc218\ud569\ub2c8\ub2e4. \ubbf8\uad6d\uc5d0\uc11c \uc6d0\ucc9c \uc9d5\uc218\ub41c \uc138\uae08\uc740 Foreign Tax Credit\uc73c\ub85c \uce90\ub098\ub2e4\uc5d0\uc11c \uc138\uae08\ubcf4\uace0\uc2dc \ub0a9\ubd80\ud560 \uc138\uae08\uc5d0\uc11c \ucc28\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uac00) \uc774\uc790\uc18c\ub4dd : \uba74\uc81c<\/p>\n

\ub098) Dividends (\ubc30\ub2f9\uc18c\ub4dd) :15% (\ubc30\ub2f9\uae08 \ubc1b\uc740 \uae08\uc561\uc744 \uce90\ub098\ub2e4\uc5d0\uc11c \uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0\ud558\uba70 Dividend Tax Credit\uc744 \ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n

\ub2e4) Royalties : 10% or Nil<\/p>\n

\u25b2\uc591\ub3c4\uc18c\ub4dd : \uce90\ub098\ub2e4\ub294 \uc591\ub3c4 \ucc28\uc561\uc758 50%\ub9cc \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\uc9c0\ub9cc \ubbf8\uad6d\uc740 \uc591\ub3c4 \ucc28\uc561\uc758 100%\ub97c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4.<\/p>\n

\uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uac00 \ubbf8\uad6d\uc5d0 \ubcf4\uc720\ud558\uace0 \uc788\ub358 \ubd80\ub3d9\uc0b0(\uc8fc\ud0dd)\uc744 \ucc98\ubd84\uc2dc \uc544\ub798 \ub450 \uac00\uc9c0 \uc758\ubb34\ub97c \uc774\ud589\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\uac00)\uc591\ub3c4 \ucc28\uc561\uc5d0 \ub300\ud55c \uc6d0\ucc9c \uc9d5\uc218 \uc758\ubb34(Residence:\uac70\uc8fc\uc6a9\uc778 \uacbd\uc6b0):\ub9e4\uc218\uc778\uc740 \ub9e4\uc785\uac00\uac00 $300,000\ubbf8\ub9cc\uc778 \uacbd\uc6b0 \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34 \uc5c6\uc73c\uba70, $300,000\uc5d0\uc11c $1M \ubbf8\ub9cc\uae4c\uc9c0 $10%, $1M \uc774\uc0c1\uc778 \uacbd\uc6b0 \ub9e4\uc785\uac00\uc758 15%(Feb 16, 2016 \uc774\ud6c4)\ub97c Internal Revenue Service(IRS)\uc5d0 \ub0a9\ubd80\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\ub098)\ubbf8\uad6d\uc5d0\uc11c \uc138\uae08\ubcf4\uace0 \uc758\ubb34: \ubbf8\uad6d\uc5d0\uc11c \ub9e4\uac01\ud6c4 \ubbf8\uad6d \ube44\uac70\uc8fc\uc790 \uc138\uae08\uc2e0\uace0\uc11c Form 1040 NR\uc73c\ub85c \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4. \ub9e4\uac01 \ub2f9\uc2dc \uc6d0\ucc9c \uc9d5\uc218\ub97c \ud55c \uae08\uc561\uc740 \uc18c\ub4dd\ubcf4\uace0\ub97c \ud560 \ub54c \uc608\ub0a9\ud55c \uc138\uae08\uc73c\ub85c \uacf5\uc81c\ub41c\ub2e4.<\/p>\n

\u25b2\uc784\ub300\uc18c\ub4dd : \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uac00 \ubbf8\uad6d\uc758 \uc784\ub300 \ubd80\ub3d9\uc0b0\uc744 \uac00\uc9c0\uace0 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc544\ub798 \ub450 \uac00\uc9c0 \ubc29\ubc95\uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\uac00)\uc784\ucc28\uc778\uc774 Gross Rent\uc758 30%\ub97c \ubbf8\uad6d \uc138\ubb34\uc11c\uc5d0 \ub0a9\ubd80 \ub610\ub294<\/p>\n

\ub098)\uce90\ub098\ub2e4 \uc784\ub300\uc778\uc774 Section 871(d)\ub97c \uc120\ud0dd\ud558\uc5ec Net Rental Income(\ucd1d \uc784\ub300 \uc18c\ub4dd\uc5d0\uc11c \ubaa8\uae30\uc9c0 \uc774\uc790, \uc7ac\uc0b0\uc138 \ub4f1\uc744 \uc81c\ud55c \uc21c \uc784\ub300\uc18c\ub4dd)\uc5d0 \ub300\ud558\uc5ecForm 1040 NR\uc73c\ub85c \ubbf8\uad6d \uc138\ubb34\uc11c\uc5d0 \ubcf4\uace0\ud55c\ub2e4.<\/p>\n

\u25b2Social Security Benefit : \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc6d0\ucc9c\uc9d5\uc218\ub97c \ud558\uc9c0 \uc54a\uc9c0\ub9cc \uce90\ub098\ub2e4\uc5d0\uc11c \uc138\uae08\ubcf4\uace0\ub97c \ud560 \ub54c\uc5d0\ub294 \uc18c\ub4dd\uc73c\ub85c \ud3ec\ud568\ud558\uc5ec\uc57c \ud558\uba70 \uc218\ub839\uc561\uc758 85%\ub9cc \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n

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  \ubbf8\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uac00\uc9c4 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790, \uce90\ub098\ub2e4\uc5d0 \uac70\uc8fc\ud558\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790, \ubbf8\uad6d\uacfc \uce90\ub098\ub2e4 \uad6d\uac00\uac04 \uc655\ub798\ud558\ub294 \uac1c\uc778\ub4e4\uc758 \ubbf8\uad6d \uc18c\ub4dd \uc138\uae08 \ubcf4\uace0 \ubb38\uc81c\ub4e4\uc744 \uc54c\uc544\ubcf8\ub2e4.   \ubbf8\uad6d \uc18c\ub4dd\uc138 \u25b2\ub0a9\uc138\uc790: \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790 \ub610\ub294 \ubbf8\uad6d \uac70\uc8fc\uc790(Green Card \uc18c\uc9c0\uc790)\ub294 \ud574\uc678\uc5d0 \uacc4\uc18d \uccb4\ub958\ud558\ub354\ub77c\ub3c4 \ubbf8\uad6d\uc5d0\uc11c \uc804\uc138\uacc4 \uc18c\ub4dd\uc744 \uc138\uae08 \ubcf4\uace0\ud560 \uc758\ubb34\uac00 \uc788\ub2e4. \ubbf8\uad6d \ube44\uac70\uc8fc\uc790 [\ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\ub098 \ub610\ub294 \ubbf8\uad6d \uac70\uc8fc\uc790(Green Card \uc18c\uc9c0\uc790)\uac00 \uc544\ub2cc\uacbd\uc6b0]\ub294 \ubbf8\uad6d\ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud55c […]<\/p>\n","protected":false},"author":1,"featured_media":61553,"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":[43],"tags":[],"class_list":["post-61549","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jung-suk-accnt-new"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/61549","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=61549"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/61549\/revisions"}],"predecessor-version":[{"id":61555,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/61549\/revisions\/61555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/61553"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=61549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=61549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=61549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}