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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
2022\ub144 \uce90\ub098\ub2e4 \uc5f0\ubc29 \uc608\uc0b0\uc548 \uc5d0\uc11c\ub294 \uce90\ub098\ub2e4 \ubd80\ub3d9\uc0b0 \uc2dc\uc7a5\uc758 \ud22c\uae30\ub97c \uc5b5\uc81c\ud558\uae30 \uc704\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uce59\uc744 \ud3ec\ud568\ud558\uc5ec \ubd80\ub3d9\uc0b0\uacfc \uad00\ub828\ub41c \uc5ec\ub7ec \uac00\uc9c0 \uc0c8\ub85c\uc6b4 \ubc29\uc548\uc744 \ub3c4\uc785\ud588\ub2e4. \uacf5\uc778 \uc911\uac1c\uc0ac\uc758 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc73c\ub85c \uc774\ub7ec\ud55c \ubcc0\uacbd \uc0ac\ud56d\ub4e4 \uc911 \uace0\uac1d\uc758 \uac70\ub798\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \ubd80\ubd84\uc744 \uc54c\uace0 \uc788\uc5b4\uc57c \ud558\uba70 \uad6c\uc18d\ub825 \uc788\ub294 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \ud68c\uacc4 \uc790\ubb38\uc744 \ubc1b\uc544\uc57c \ud55c\ub2e4. \uac1c\uc815\ub41c \uaddc\uce59\ub4e4 \uc911 \uc544\uc9c1 \uc644\uacf5\uc774 \ub418\uc9c0 \uc54a\uc740 \uc8fc\uac70\uc9c0\uc5d0 \ub300\ud55c \ud310\ub9e4, \ud754\ud788 \u201c\uc804\ub9e4 (assignment)\u201d\ub77c \ubd88\ub9ac\uc6b0\ub294 \uac70\ub798\uc5d0 \uad00\ud55c \ubd80\uac00\uc138(Goods and Services Tax-GST) \ubc0f \uc18c\ub4dd\uc138 (income tax)\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uc790.<\/p>\n
\uc804\ub9e4\ub780 \ubb34\uc5c7\uc778\uac00?<\/strong><\/p>\n \uc804\ub9e4 (assignment)\ub294 \uac74\ucd95 \uc804 \ucf58\ub3c4 \uc720\ub2db\uc744 \uad6c\uc785\ud558\ub294 \uac83\uc744 \u201c\uba85\uc2dc\ud55c \uacc4\uc57d\uc758 \ud310\ub9e4\u201d\ub97c \ub9d0\ud55c\ub2e4. \uc989 \uad6c\ub9e4\uc790\uac00 \ud574\ub2f9 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc18c\uc720\uad8c\uc744 \uac16\uae30 \uc804 \ud574\ub2f9 \uc790\uc0b0\uc5d0 \ub300\ud55c \uad8c\ub9ac\ub97c \uc591\ub3c4\ud558\ub294 \uac83\uc774\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c \uac74\uc124\uc0ac\uc640 \uad6c\ub9e4\uc790\uc758 \u201c\uacc4\uc57d\u201d\uc744 \ud0c0\uc778\uc5d0\uac8c \uc591\ub3c4\ud558\ub294 \uac83\uc744 \uac00\ub9ac\ud0a8\ub2e4.<\/p>\n \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0 Flipping \uaddc\uce59<\/strong><\/p>\n \uc9c0\uae08\uae4c\uc9c0 \ubcf4\ud3b8\uc801\uc73c\ub85c \uc798 \uc54c\ub824\uc9c4 \ubc29\ubc95 \uc911 \ud558\ub098\ub85c \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc81c\uc758 \ub9ce\uc740 \uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uc73c\ub824\uba74 1\ub144 \uc774\uc0c1 \ubd80\ub3d9\uc0b0\uc744 \ubcf4\uc720\ud574\uc57c \ud55c\ub2e4. \uc774 \ubc95\uc548\uc5d0 \ub300\ud55c \ud6a8\ub825\uc774 \ubc1c\uc0dd(2023\ub144)\ud55c \uc774\ud6c4\ub77c\ub3c4 \uc81c\ud55c\ub41c \ud2b9\uc815 \uc0ac\uac74(life event: \uc774\ud63c, \uc0ac\ub9dd \ub4f1)\uc73c\ub85c \uc778\ud574 \ubd88\uac00\ud53c \ud558\uac8c \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \uc18c\uc720\ud55c \uc9c0 12\uac1c\uc6d4\uc774 \ub418\uae30 \uc804\uc5d0 \ud310\ub9e4\ud574\uc57c \ud558\ub294 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ub41c\ub2e4\uba74 \uc774\ub294 \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc \ub420 \uc218 \uc788\ub2e4. \uac01\uc790 \ucc98\ud55c \uc0c1\ud669\uc5d0 \ub530\ub77c \uc5b4\ub5a4 \uc885\ub958\uc758 \uc18c\ub4dd\uc73c\ub85c \ubd84\ub958\ub418\uace0 \uc5b4\ub5a4 \uc138\uae08 \ud61c\ud0dd\uc774 \uc801\uc6a9\ub418\ub294\uc9c0\ub97c \uc815\ud655\ud558\uac8c \uc54c\uae30 \uc704\ud574\uc11c\ub294 \ud310\ub9e4 \uc804\uc5d0 \uc138\uae08 \uad00\ub828 \uc804\ubb38 \uc870\uc5b8\uc744 \uad6c\ud574\uc57c \ud55c\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc138\uae08 \ubc0f \uc218\uc775\uc131\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\ub97c \uc778\uc9c0\ud558\uc5ec \uac70\ub798\ub97c \uc218\uc6d4\ud558\uace0 \uc548\uc804\ud558\uac8c \uc9c4\ud589\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n \uc8fc\uac70 \uc591\ub3c4 \ud310\ub9e4\uc5d0 \ub300\ud55c GST<\/strong><\/p>\n \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uc2e0\uac1c\ubc1c \ud45c\uc900 \uc591\uc2dd British Columbia Real Estate Association (BCREA) \uc804\ub9e4 \uacc4\uc57d \uc870\ud56d(Section 5.18)\uc5d0 \ub530\ub974\uba74 \u201c\uc591\ub3c4 \uae08\uc561\uc5d0\ub294 \uc591\ub3c4 \uacc4\uc57d\uacfc \uad00\ub828\ud558\uc5ec \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \ubaa8\ub4e0 GST\uac00 \ud3ec\ud568\ub418\uba70, \uc591\ub3c4\uc778\uc740 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \ubaa8\ub4e0 GST\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.\u201d\ub77c\uace0 \uba85\uc2dc\ub418\uc5b4 \uc788\ub2e4. \uc774\uc81c GST\ub294 \uc2e0\uaddc(\ub610\ub294 \uc2e4\uc9c8\uc801\uc73c\ub85c \ubcc0\uacbd\ub41c) \uc8fc\ud0dd\uc758 \ubaa8\ub4e0 \uc804\ub9e4(assignment)\uc5d0 \uc801\uc6a9\ub420 \uac83\uc774\ub2e4. \uacfc\uac70 \uc591\ub3c4\uc778\uc740 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc0ac\uc6a9\ud560 \uc758\ub3c4\ub85c \uad6c\uc785\ud558\uc600\uae30 \ub54c\ubb38\uc5d0 \uc591\ub3c4 \uae08\uc561\uc5d0 \ub300\ud574 GST\ub97c \uc9c0\ubd88\ud560 \ud544\uc694\uac00 \uc5c6\ub2e4\ub294 \uc8fc\uc7a5\uc744 \ud560 \uc218 \uc788\uc5c8\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub7ec\ud55c \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc73c\ub85c \uc778\ud574 \ub354 \uc774\uc0c1\uc740 \uc804\ub9e4\uc758 \ud310\ub9e4\uc790\uac00 \uc774\ub7f0 \uc774\uc720\ub97c \ub4e4\uc5b4 GST \ub0a9\ubd80\ub97c \ud53c\ud560 \uc218 \uc5c6\uac8c \ub418\uc5c8\uc73c\uba70 \uc591\ub3c4\uc778\uc740 \ubb34\uc870\uac74 \ud310\ub9e4 \uae08\uc561\uc5d0 \ub300\ud55c GST\ub97c \ub0a9\ubd80\ud5e4\uc560 \ud78c\ub2e4. \uc704 \ub0b4\uc6a9\uc744 \ubcf4\ub2e4 \uba85\ud655\ud558\uac8c \uc124\uba85\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0c1\ud669\uc5d0 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub294\uc9c0 \uc0b4\ud3b4\ubcf4\uc790. \uac1c\ubc1c\uc790\uc640\uc758 \ucd5c\ucd08 \uad6c\ub9e4 \uacc4\uc57d \uac00\uaca9(original purchase price)\uc740 $800,000\uc774\uace0 \uc774\ub97c \uc81c 3\uc790\uc5d0\uac8c \uc804\ub9e4\ub85c \ud310\ub9e4\ud558\ub294 \uac00\uaca9\uc774 $900,000\uc778 \uc0c1\ud669\uc744 \uc0b4\ud3b4\ubcf4\uc790.<\/p>\n \uad6c\ub9e4\uc790(assignee)\uac00 \uc9c0\ubd88\ud574\uc57c \ud560 \uae08\uc561 \uc591\ub3c4\uc778(assignor)\uc73c\ub85c\uc11c\uc758 \uc138\uae08 \ubcf4\uace0 \ubc0f \ub0a9\ubd80<\/strong><\/p>\n \ub300\ubd80\ubd84\uc758 \uc8fc\uac70\uc9c0 \uc591\ub3c4\uc778\uc740 GST \ub4f1\ub85d\uc790\uac00 \uc544\ub2c8\uae30 \ub54c\ubb38\uc5d0 \uc591\ub3c4 \uae08\uc561\uc5d0 \ub300\ud55c GST \ub97c \ub0a9\ubd80\ud558\ub294\uac83\uc774 \ub2e4\uc18c 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2023\ub144 1\uc6d4 1\uc77c\ubd80\ud130\ub294 \ub0a9\uc138\uc790\uac00 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \ubcf4\uc720\ud55c \uae30\uac04\uc774 12\uac1c\uc6d4\uc5d0 \ubabb\ubbf8\uce5c \ucc44\ub85c \ud310\ub9e4\ud560 \uacbd\uc6b0, \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0\uc774\ub77c \ud558\ub354\ub77c\ub3c4 \ud310\ub9e4 \uc218\uc775\uc5d0 \ub300\ud574 \uc591\ub3c4 \uc18c\ub4dd\uc774 \uc544\ub2cc \uc0ac\uc5c5\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\uba70 \uc21c\uc18c\ub4dd\uc5d0 50%\ub9cc \uacfc\uc138\ub418\ub294 \uc591\ub3c4\uc18c\ub4dd\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc5c6\uac8c \ub41c\ub2e4. \uc0ac\uc5c5 \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\uba74 \uc18c\ub4dd\uc758 100%\uac00 \uc644\uc804\ud55c \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4.<\/p>\n
\uc804\ub9e4\uac00 \uc774\ub8e8\uc5b4\uc9c8 \uacbd\uc6b0 GST\uac00 \ubd80\uacfc\ub418\ub294 \uae08\uc561\uc740 \uc591\ub3c4\uac00\uc758 \ucd1d\uc561\uc774 \uc544\ub2d8\uc744 \uc778\uc9c0\ud574\uc57c \ud55c\ub2e4. \ucd5c\ucd08 \uad6c\ub9e4\uac00\uc5d0 \ub300\ud55c GST\ub294 \uac1c\ubc1c\uc790(developer)\uc5d0\uac8c \ub0a9\ubd80\uc758\ubb34\uac00 \uc788\uae30 \ub54c\ubb38\uc5d0 \uc774 \ubd80\ubd84\uc5d0 \ub300\ud55c GST\ub294 \ubd80\uacfc\ub418\uc9c0 \uc54a\ub294\ub2e4. \ub610\ud55c Deposit\uc73c\ub85c \uc774\ubbf8 \ub0b8 \uae08\uc561\uc744 \ub9e4\uc218\uc778\uc73c\ub85c\ubd80\ud130 \ub3cc\ub824\ubc1b\ub294 \uae08\uc561 \ub610\ud55c \uc18c\ub4dd\uc774 \uc544\ub2c8\uae30 \ub54c\ubb38\uc5d0 GST\uac00 \ubd80\uacfc\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n
+\ucd5c\ucd08 \uad6c\ub9e4 \uacc4\uc57d \uae08\uc561 $800,000
+\uc6d0\uae08\uc561\uc5d0 \ub300\ud55c GST $40,000 (5%)
+\uc804\ub9e4 \uc774\uc775 (Assignment amount) $100,000
\uc591\ub3c4\uc778(Assignor)\uc774 \ubc1b\uac8c \ub418\ub294 \uae08\uc561
+\uc591\ub3c4\uae08(Assignment amount) $100,000
(-)Brokerage commission (\ub9cc\uc57d \uc801\uc6a9 \ub41c\ub2e4\uba74)
(-)\uc591\ub3c4\uae08\uc5d0 \ub300\ud55c GST
(-)\uc591\ub3c4\uae08\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138
\uc774 \uacb0\uacfc\ub85c \uc591\ub3c4\uc778\uc740 \uc804\ub9e4 \uc774\uc775 \uae08\uc561\ubcf4\ub2e4 \uc801\uc740 \uc21c\uc218\uc775\uc744 \uc5bb\uac8c \ub41c\ub2e4.<\/p>\n