{"id":62137,"date":"2022-10-03T20:36:18","date_gmt":"2022-10-04T03:36:18","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=62137"},"modified":"2022-10-10T22:59:20","modified_gmt":"2022-10-11T05:59:20","slug":"%eb%b0%b0%ec%9a%b0%ec%9e%90%ec%97%90%ea%b2%8c-%ec%9e%90%ec%82%b0%ec%9d%84-%ec%96%91%eb%8f%84%ed%95%a0-%eb%95%8c-%ec%95%8c%ec%95%84%ec%95%bc-%ed%95%a0-%ec%84%b8%eb%ac%b4-%ea%b4%80%ea%b3%84","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=62137","title":{"rendered":"\ubc30\uc6b0\uc790\uc5d0\uac8c \uc790\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c \uc54c\uc544\uc57c \ud560 \uc138\ubb34 \uad00\uacc4"},"content":{"rendered":"

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\u25b2\uc591\ub3c4\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc138\ubb34\uad00\uacc4<\/p>\n

\uc77c\ubc18\uc801\uc73c\ub85c \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778, \ub610\ub294 \ubc30\uc6b0\uc790\uc758 \uc2e0\ud0c1, \uacf5\ub3d9\uc2e0\ud0c1 \ub4f1\uc5d0 \uc790\uc0b0\uc744 \uc591\ub3c4\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c\ub294 \uc591\ub3c4\uc18c\ub4dd\uc774\ub098 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\ubc30\uc6b0\uc790\uc5d0\uac8c \uc120\ubb3c\ub85c \uc790\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c \uc591\ub3c4\uc758 \ub313\uac00\ub85c \ubc1b\uc740 \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uae08\uc561\uc740 \uc790\uc0b0\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70 \uadf8 \uae08\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc0b0\uc815\ub41c\ub2e4:<\/p>\n

\uc0c1\uac01 \uc790\uc0b0 (depreciable property)\uc77c \uacbd\uc6b0\uc5d0\ub294 \ube44\uacbd\uc0c1\uc801 \uc790\ubcf8\ube44\uc6a9 (undepreciated capital cost) \u2013 \ud754\ud788 \uc598\uae30\ud558\ub294 NBV(Net Book Value); \ud639\uc740<\/p>\n

\uadf8 \uc678\uc758 \uc790\uc0b0\uc77c \uacbd\uc6b0\uc5d0\ub294 \uc790\uc0b0\uc758 \uc6d0\uac00 (ACB – adjusted cost base)<\/p>\n

 <\/p>\n

\ud574\ub2f9 \uc790\uc0b0\uc744 \ub118\uaca8 \ubc1b\uc740 \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc704 \uae08\uc561\uc744 \uc9c0\ubd88\ud558\uace0 \uc790\uc0b0\uc744 \uad6c\uc785\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4. \uadf8\ub807\uae30 \ub54c\ubb38\uc5d0 \ud574\ub2f9 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc774\ub098 \uc190\uc2e4\uc758 \ubc1c\uc0dd \uc5c6\uc774 \uc790\uc0b0\uc744 \uc591\ub3c4\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4.<\/p>\n

 <\/p>\n

\u25b2\ud574\ub2f9\uc790\uc0b0\uc744 \ud310\ub9e4\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc138\ubb34\uad00\uacc4<\/p>\n

\ud558\uc9c0\ub9cc \ud574\ub2f9 \uc790\uc0b0\uc744 \uc591\ub3c4\ubc1b\uc740 \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc774 \uc6d0\ub798 \uc18c\uc720\uc790\uac00 \uc0b4\uc544\uc788\uc744 \ub3d9\uc548\uc5d0 \ud574\ub2f9 \uc790\uc0b0\uc744 \uc81c 3\uc790\uc5d0\uac8c \ud314\uc558\uc744 \uacbd\uc6b0, \uadf8\uc5d0 \ub300\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc774\ub098 \uc190\uc2e4\uc740 \uc6d0\ub798 \uc18c\uc720\uc790\uc758 \uc18c\ub4dd\/\uc190\uc2e4\ub85c \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. \uc6d0\ub798 \uc18c\uc720\uc790\uac00 \uc591\ub3c4 \uc18c\ub4dd\/\uc190\uc2e4\uc744 \ubcf4\uace0\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

\uc790\uc0b0\uc774 \ud0c0\uc778\uc5d0\uac8c \uc591\ub3c4\ub418\ub294 \uc2dc\uc810\uc5d0 \uc6d0\ub798 \uc18c\uc720\uc790\uac00 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba70,<\/p>\n

\ud574\ub2f9 \uc790\uc0b0\uc744 \uc591\ub3c4\ubc1b\uc740 \ubc30\uc6b0\uc790 \ud639\uc740 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uacfc \ubcc0\ud568\uc5c6\ub294 \ud63c\uc778\uad00\uacc4\uac00 \uc9c0\uc18d\ub418\uace0 \uc788\uc744 \uacbd\uc6b0<\/p>\n

 <\/p>\n

\ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uacfc\uc758 \uad00\uacc4\uc5d0 \ubb38\uc81c\uac00 \uc0dd\uaca8\uc11c \ub530\ub85c \uac70\uc8fc\ud558\uae30 \uc2dc\uc791\ud55c \uc774\ud6c4\uc5d0 \uadf8 \ubc30\uc6b0\uc790\uac00 \ud574\ub2f9 \uc790\uc0b0\uc744 \ud0c0\uc778\uc5d0\uac8c \uc591\ub3c4\ud588\uc744 \uacbd\uc6b0\uc5d0\ub294 \uc6d0\ub798 \uc18c\uc720\uc790\uc758 \uc591\ub3c4\uc18c\ub4dd\/\uc190\uc2e4\ub85c \ubcf4\uace0\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub41c\ub2e4. \uc774\uc640 \uac19\uc740 \uacbd\uc6b0\uc5d0 \uc591\ub3c4 \uc18c\ub4dd\/\uc190\uc2e4\uc744 \ubcf8\uc778\uc758 \uc138\ubb34\ubcf4\uace0\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\uc9c0 \uc54a\uc73c\ub824\uba74 \ud574\ub2f9 \uc790\uc0b0\uc774 \ud0c0\uc778\uc5d0\uac8c \uc591\ub3c4\ub41c \ud574\uc758 \uc18c\ub4dd\ubcf4\uace0\ub97c \ud560 \ub54c \uc18c\ub4dd\uc138\ubc95 Section 74.2\uac00 \uc801\uc6a9\ub418\ub294 \uac83\uc744 \uc6d0\uce58 \uc54a\ub294\ub2e4\ub294 \ub0b4\uc6a9\uc758 \ud3b8\uc9c0\uc5d0 \uc11c\uba85\uc744 \ud558\uc5ec \uc18c\ub4dd\uc138 \ubcf4\uace0\uc11c\uc640 \ud568\uaed8 \ubcf4\ub0b4\uba74 \ub41c\ub2e4.<\/p>\n

\ub9cc\uc57d \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc5d0\uac8c \uc790\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c \uc2dc\uc7a5\uac00 (fair market value)\uc5d0 \uc0c1\uc751 \ud558\ub294 \uae08\uc561\uc744 \ubc1b\uc558\ub2e4\uba74 \uc704\uc5d0 \uc124\uba85\ub41c \uac83\uacfc\ub294 \ub2e4\ub978 \ubc29\ubc95\uc73c\ub85c \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. \uc790\uc0b0 \uc591\ub3c4\uac00 \ubc1c\uc0dd\ud55c \ud574\uc758 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \ud560 \ub54c \ud574\ub2f9 \uc790\uc0b0\uc744 \uc591\ub3c4\ud558\uba74\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc774\ub098 \uc190\uc2e4\uc744 \ud568\uaed8 \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4. \uadf8\ub9ac\uace0 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc640 \ud568\uaed8 \ub3d9\ubd09\ud558\ub294 \ud3b8\uc9c0\uc5d0 \ud574\ub2f9 \uc790\uc0b0\uc744 \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc5d0\uac8c \uc2dc\uc7a5\uac00\uc5d0 \uc591\ub3c4\ud558\uc600\uc73c\uba70 \uc18c\ub4dd\uc138\ubc95 subsection 73(1)\uc774 \uc801\uc6a9\ub418\ub294 \uac83\uc744 \uc6d0\uce58 \uc54a\ub294\ub2e4\ub294 \ub0b4\uc6a9\uc744 \uae30\uc785\ud558\uace0 \ubcf8\uc778\uacfc \ubc30\uc6b0\uc790 \ud639\uc740 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc758 \uc11c\uba85\uc744 \ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc774\ud6c4\uc5d0 \ud574\ub2f9 \uc790\uc0b0\uc744 \uc591\ub3c4\ubc1b\uc740 \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc774 \ud0c0\uc778\uc5d0\uac8c \ub9e4\ub3c4\ud558\uc600\uc744 \uc2dc\uc5d0\ub294 \uc790\uc0b0 \ub9e4\uac01\uc774 \uc774\ub8e8\uc5b4\uc9c4 \ud574\uc5d0 \uc6d0\ub798 \uc18c\uc720\uc790\uac00 \uc544\ub2cc, \uc790\uc0b0\uc744 \uc591\ub3c4 \ubc1b\uc558\ub358 \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc758 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0 \uc591\ub3c4\uc18c\ub4dd\/\uc190\uc2e4\uc744 \ud3ec\ud568\uc2dc\ucf1c \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub2e4\uc2dc \ub9d0\ud574\uc11c \ud574\ub2f9\uc790\uc0b0\uc744 \uc6d0\uac00\ub098 \ube44\uacbd\uc0c1\uc801 \uc790\ubcf8\ube44\uc6a9\uc5d0 \uc591\ub3c4\ud558\uc600\uc744 \uacbd\uc6b0\uc5d0\ub294 \uc790\uc0b0\uc744 \uc591\ub3c4\ud55c \uc0ac\ub78c\uc740 \uc591\ub3c4\uc18c\ub4dd\uc744 \ubcf4\uace0\ud558\uc9c0 \uc54a\uac8c \ub418\uc9c0\ub9cc \uc591\ub3c4\ubc1b\uc740 \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778\uc774 \uadf8 \uc790\uc0b0\uc744 \uc81c \uc0bc\uc790\uc5d0\uac8c \ud310\ub9e4\ud558\uac8c \ub418\uba74 \ucc98\uc74c \uc591\ub3c4\ud55c \uc138\ubb34\uc790\uc758 \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4(Attribution rule). \ud574\ub2f9\uc790\uc0b0\uc744 \uc2dc\uc7a5\uac00\uc5d0 \uc591\ub3c4\ud558\uc600\uc744 \uacbd\uc6b0\uc5d0\ub294 \uc790\uc0b0\uc744 \uc591\ub3c4\ud55c \uc0ac\ub78c\uc740 \uc591\ub3c4\uc18c\ub4dd\uc744 \ubcf4\uace0\ud558\uc9c0\ub9cc \uc591\ub3c4\ubc1b\uc740 \uc774\uac00 \ud574\ub2f9 \uc790\uc0b0\uc744 \ud310\ub9e4\ud558\uac8c \ub418\uba74 \uc591\ub3c4 \ubc1b\uc740 \uc774\uc758 \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4.<\/p>\n

 <\/p>\n

\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.)<\/p>\n

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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” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_16″ _builder_version=”4.6.5″ _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” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

\u25b2\uc591\ub3c4\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc138\ubb34\uad00\uacc4 \uc77c\ubc18\uc801\uc73c\ub85c \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ub3d9\uac70\uc778, \ub610\ub294 \ubc30\uc6b0\uc790\uc758 \uc2e0\ud0c1, \uacf5\ub3d9\uc2e0\ud0c1 \ub4f1\uc5d0 \uc790\uc0b0\uc744 \uc591\ub3c4\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c\ub294 \uc591\ub3c4\uc18c\ub4dd\uc774\ub098 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\ub2e4. \ubc30\uc6b0\uc790\uc5d0\uac8c \uc120\ubb3c\ub85c \uc790\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c \uc591\ub3c4\uc758 \ub313\uac00\ub85c \ubc1b\uc740 \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uae08\uc561\uc740 \uc790\uc0b0\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70 \uadf8 \uae08\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc0b0\uc815\ub41c\ub2e4: \uc0c1\uac01 \uc790\uc0b0 (depreciable property)\uc77c \uacbd\uc6b0\uc5d0\ub294 \ube44\uacbd\uc0c1\uc801 \uc790\ubcf8\ube44\uc6a9 (undepreciated capital cost) \u2013 \ud754\ud788 \uc598\uae30\ud558\ub294 NBV(Net Book […]<\/p>\n","protected":false},"author":1,"featured_media":62142,"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":[],"class_list":["post-62137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lee-jung"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/62137","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=62137"}],"version-history":[{"count":4,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/62137\/revisions"}],"predecessor-version":[{"id":62292,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/62137\/revisions\/62292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/62142"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=62137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=62137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=62137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}