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border_radii__hover_enabled=”on||||” box_shadow_style__hover=”none” box_shadow_style__hover_enabled=”none” box_shadow_color__hover=”rgba(0,0,0,0.3)” box_shadow_color__hover_enabled=”rgba(0,0,0,0.3)” max_width__hover=”100%” max_width__hover_enabled=”100%” filter_hue_rotate__hover=”0deg” filter_hue_rotate__hover_enabled=”0deg” filter_saturate__hover=”100%” filter_saturate__hover_enabled=”100%” filter_brightness__hover=”100%” filter_brightness__hover_enabled=”100%” filter_contrast__hover=”100%” filter_contrast__hover_enabled=”100%” filter_invert__hover=”0%” filter_invert__hover_enabled=”0%” filter_sepia__hover=”0%” filter_sepia__hover_enabled=”0%” filter_opacity__hover=”100%” filter_opacity__hover_enabled=”100%” filter_blur__hover=”0px” filter_blur__hover_enabled=”0px” mix_blend_mode__hover=”normal” mix_blend_mode__hover_enabled=”normal” animation_style__hover=”none” animation_style__hover_enabled=”none” animation_repeat__hover=”once” animation_repeat__hover_enabled=”once” animation_direction__hover=”center” animation_direction__hover_enabled=”center” animation_duration__hover=”1000ms” animation_duration__hover_enabled=”1000ms” animation_delay__hover=”0ms” animation_delay__hover_enabled=”0ms” animation_intensity_slide__hover=”50%” animation_intensity_slide__hover_enabled=”50%” animation_intensity_zoom__hover=”50%” animation_intensity_zoom__hover_enabled=”50%” animation_intensity_flip__hover=”50%” animation_intensity_flip__hover_enabled=”50%” animation_intensity_fold__hover=”50%” animation_intensity_fold__hover_enabled=”50%” animation_intensity_roll__hover=”50%” animation_intensity_roll__hover_enabled=”50%” animation_starting_opacity__hover=”0%” animation_starting_opacity__hover_enabled=”0%” animation_speed_curve__hover=”ease-in-out” animation_speed_curve__hover_enabled=”ease-in-out” hover_transition_duration__hover=”300ms” hover_transition_duration__hover_enabled=”300ms” hover_transition_delay__hover=”0ms” hover_transition_delay__hover_enabled=”0ms” 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header_letter_spacing__hover_enabled=”0px” header_text_shadow_style__hover=”none” header_text_shadow_style__hover_enabled=”none” header_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_2_font_size__hover=”26px” header_2_font_size__hover_enabled=”26px” header_2_letter_spacing__hover=”0px” header_2_letter_spacing__hover_enabled=”0px” header_2_line_height__hover=”1em” header_2_line_height__hover_enabled=”1em” header_2_text_shadow_style__hover=”none” header_2_text_shadow_style__hover_enabled=”none” header_2_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_2_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_3_font_size__hover=”22px” header_3_font_size__hover_enabled=”22px” header_3_letter_spacing__hover=”0px” header_3_letter_spacing__hover_enabled=”0px” header_3_line_height__hover=”1em” header_3_line_height__hover_enabled=”1em” header_3_text_shadow_style__hover=”none” header_3_text_shadow_style__hover_enabled=”none” header_3_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_3_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_4_font_size__hover=”18px” header_4_font_size__hover_enabled=”18px” header_4_letter_spacing__hover=”0px” header_4_letter_spacing__hover_enabled=”0px” header_4_line_height__hover=”1em” header_4_line_height__hover_enabled=”1em” header_4_text_shadow_style__hover=”none” header_4_text_shadow_style__hover_enabled=”none” header_4_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_4_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_5_font_size__hover=”16px” header_5_font_size__hover_enabled=”16px” header_5_letter_spacing__hover=”0px” header_5_letter_spacing__hover_enabled=”0px” header_5_line_height__hover=”1em” header_5_line_height__hover_enabled=”1em” 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
\ub0a9\uc138\uc790\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0\uc758 \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub418\uba74 \uc2e4\uc81c\ub85c\ub294 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \ub9e4\uac01\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc591\ub3c4 \uc18c\ub4dd(Capital Gain)\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4. \uc138\ubc95\uc5d0\uc11c\ub294 \uc6a9\ub3c4\ubcc0\uacbd \uc2dc\uc810\uc5d0 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc758 \uacf5\uc815\uc2dc\uc7a5\uac00\uc561 (Fair Market Value)\uc5d0 \ub9e4\uac01 \ubc0f \uc7ac\ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud558\uae30 \ub54c\ubb38\uc774\ub2e4. \ubc1c\uc0dd\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc740 \uc6a9\ub3c4 \ubcc0\uacbd\ud55c \ud574\uc5d0 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n
\uc774\ub54c \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub41c \ubd80\ub3d9\uc0b0\uc774 \uc6a9\ub3c4\ubcc0\uacbd \uc2dc\uc810 \uc774\uc804\uc5d0 \ub0a9\uc138\uc790\uc758 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc0ac\uc6a9\ub41c \uacbd\uc6b0\uc5d0\ub294 \ubc1c\uc0dd\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc740 \uc8fc \uac70\uc8fc\uc9c0 \uba74\uc138\ud61c\ud0dd(Principal residence exemption rule)\uc73c\ub85c \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uc81c\uc678\ub418\uc9c0\ub9cc, \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc774 \uc784\ub300 \ub610\ub294 \uc0ac\uc5c5 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ub41c \uae30\uac04\uc5d0 \ubc1c\uc0dd\ud55c \uc591\ub3c4\uc18c\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1\uc774\ub2e4.<\/p>\n
\ub2e4\uc74c\uc758 \ub450 \uac00\uc9c0\uac00 \ub300\ud45c\uc801\uc778 \uc0c1\ud669\uc73c\ub85c, \uac01\uac01\uc758 \uc0c1\ud669\uc5d0 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc138\ubb34 \uc815\ubcf4\uc5d0 \ub300\ud574\uc11c \uc54c\uc544\ubcf4\uaca0\ub2e4.<\/p>\n
<\/p>\n
\u25b2\uc8fc \uac70\uc8fc\uc9c0 \ubd80\ub3d9\uc0b0\uc744 \ubaa8\ub450 \uc784\ub300\ub85c \uc6a9\ub3c4 \ubcc0\uacbd \uc2dc<\/strong> \uc8fc \uac70\uc8fc\uc9c0 (Principal residence)\ub97c \uc784\ub300\ub098 \uc0ac\uc5c5 \ubaa9\uc801\uc758 \ubd80\ub3d9\uc0b0\uc73c\ub85c \uc6a9\ub3c4 \ubcc0\uacbd \uc2dc, \uc6a9\ub3c4\ubcc0\uacbd\uc744 \ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \uac04\uc8fc\ud558\ub294 \uc18c\ub4dd\uc138\ubc95 Subsection 45(2)\ub97c \uc120\ud0dd \uc801\uc6a9(election)\ud558\uba74 \ubc1c\uc0dd\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc744 \ubcf4\uace0\ud560 \ud544\uc694\uac00 \uc5c6\uc5b4\uc9c4\ub2e4. \uc774 \uaddc\uc815\uc758 \uc801\uc6a9\uc774 \uc720\ud6a8\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc6a9\ub3c4\ubcc0\uacbd \ub41c \ubd80\ub3d9\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc21c \uc784\ub300\uc18c\ub4dd \ub610\ub294 \uc0ac\uc5c5 \uc18c\ub4dd\uc744 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud574\uc57c \ud558\uace0, \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud574 \uac10\uac00\uc0c1\uac01 (Capital Cost Allowance)\uc744 \ud558\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4.<\/p>\n \uc774 \uaddc\uc815\uc744 \ud65c\uc6a9\ud558\uba74 \ub0a9\uc138\uc790\uac00 \uc8fc \uac70\uc8fc\uc9c0\uc5d0 \uac70\uc8fc\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc6a9\ub3c4 \ubcc0\uacbd\ud55c \ubd80\ub3d9\uc0b0\uc744 \ucd5c\ub300 4\ub144\uac04 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\ud560 \uc218 \uc788\ub2e4. \ud558\uc9c0\ub9cc \ub2e4\ub978 \uac70\uc8fc\uc9c0\ub97c \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\ud558\uc9c0 \uc54a\uc544\uc57c \ud558\uace0, \ub0a9\uc138\uc790\uac00 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790 \ub610\ub294 \uac04\uc8fc \uac70\uc8fc\uc790\uc774\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc870\uac74\uc774 \uc788\ub2e4. \ub098\uc544\uac00, \uc544\ub798\uc758 \uc870\uac74 \ubaa8\ub450\ub97c \ucda9\uc871\ud560 \uacbd\uc6b0 4\ub144\uc774\ub77c\ub294 \uae30\uac04\uc758 \uc81c\ud55c \uc5c6\uc774 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\uac00\ub2a5\ud558\ub2e4.<\/p>\n \u2013 \ub0a9\uc138\uc790\ub098 \ubc30\uc6b0\uc790\uc758 \uc804\uadfc\uc73c\ub85c \uc778\ud55c \uac70\uc8fc\uc9c0 \uc774\uc804 \uc2dc<\/p>\n \u2013 \ub0a9\uc138\uc790 \ud639\uc740 \ubc30\uc6b0\uc790\uac00 \uace0\uc6a9\uc8fc\uc640 \uc774\ud574\uad00\uacc4\uac00 \uc5c6\uc744 \uc2dc<\/p>\n \u2013 \uace0\uc6a9 \uae30\uac04 \ub610\ub294 \uace0\uc6a9\uc885\ub8cc \uc774\ub4ec\ud574 \ub9d0 \uc774\uc804\uc5d0 \uae30\uc874 \uac70\uc8fc\uc9c0\uc5d0 \ub3cc\uc544\uc624\uac70\ub098, \uace0\uc6a9\uae30\uac04 \uc911\uc5d0 \uc0ac\ub9dd\ud588\uc744 \uacbd\uc6b0<\/p>\n \u2013 \uae30\uc874 \uac70\uc8fc\uc9c0\uac00 \ub0a9\uc138\uc790\ub098 \ubc30\uc6b0\uc790\uc758 \uc0c8 \uc9c1\uc7a5\uc5d0\uc11c \uc784\uc2dc \uac70\uc8fc\uc9c0\ubcf4\ub2e4 \ucd5c\uc18c 40km (\ucd5c\ub2e8 \uacf5\uacf5 \uacbd\ub85c \uae30\uc900)\uc774\uc0c1 \ub5a8\uc5b4\uc838 \uc788\uc744 \uacbd\uc6b0<\/p>\n <\/p>\n \ub9cc\uc57d \uc120\ud0dd\uc801\uc6a9\uc744 \ud558\uac8c \ub41c\ub2e4\uba74, \ub2e4\uc2dc \uc8fc \uac70\uc8fc\uc9c0\ub85c \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \uc0ac\uc6a9\ud558\uc600\uc744 \ub54c \uac1c\uc778 \uc18c\ub4dd\uc138\uc5d0 \uc601\ud5a5\uc740 \uc5c6\uc9c0\ub9cc \ub2e4\uc2dc \uc6a9\ub3c4\ub97c \ubc14\uafb8\uace0 \uc120\ud0dd \uc801\uc6a9\uc744 \ud558\uc9c0 \uc54a\uc73c\uba74 \uac70\uc8fc\uc9c0\ub97c \ud314\uc558\uc744 \uacbd\uc6b0 \uc0dd\uae30\ub294 \uc774\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n \uc801\uc6a9 \uc2e0\uccad\uc740 \uc6a9\ub3c4\ubcc0\uacbd\uc774 \uc77c\uc5b4\ub09c \ud574\uc758 \uc18c\ub4dd\uc2e0\uace0\uc5d0 \ud3b8\uc9c0\ub97c \ucca8\ubd80\ud558\ub294 \uac83\uc73c\ub85c \uac00\ub2a5\ud558\uba70 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \uc124\uba85\uacfc Subsection 45(2)\ub97c \uc801\uc6a9\ud558\uaca0\ub2e4\ub294 \ub0b4\uc6a9\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n <\/p>\n \u25b2\uc784\ub300 \ubd80\ub3d9\uc0b0\uc744 \ubaa8\ub450 \uc8fc \uac70\uc8fc\uc9c0 \uc6a9\ub3c4\ub85c \ubcc0\uacbd \uc2dc<\/strong> \u00a0\uc704\uc640 \ubc18\ub300\uc758 \uacbd\uc6b0\ub85c, \uc784\ub300\ub098 \uc0ac\uc5c5 \ubaa9\uc801\uc758 \ubd80\ub3d9\uc0b0\uc744 \ub0a9\uc138\uc790\uc758 \uac70\uc8fc \ubaa9\uc801\uc73c\ub85c \ubcc0\uacbd \uc2dc\uc5d0\ub294 \uc2e4\uc81c\ub85c \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud560 \ub54c\uae4c\uc9c0 \ub9e4\uac01 \ubcf4\uace0\ub97c \uc5f0\uae30\ud560 \uc218 \uc788\ub294 \uc18c\ub4dd\uc138\ubc95 subsection 45(3)\ub97c \uc120\ud0dd\ud558\uc5ec \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4. \ud558\uc9c0\ub9cc, 1984\ub144 \uc774\ud6c4\uc758 \uacfc\uc138 \uc5f0\ub3c4\uc5d0 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud574 \uac10\uac00\uc0c1\uac01\uc744 \ud588\ub2e4\uba74 \uc774 \uaddc\uc815\uc744 \uc801\uc6a9\ud560 \uc218 \uc5c6\ub2e4. \ub9cc\uc57d \ub0a9\uc138\uc790\uac00 1985\ub144 \uc774\uc804\uc5d0 \uac10\uac00\uc0c1\uac01\ud588\ub2e4\uba74, \ud574\ub2f9 \uac10\uac00\uc0c1\uac01\ube44\ub294 \uc6a9\ub3c4 \ubcc0\uacbd\ud55c \ud574\uc5d0 \uc0ac\uc5c5 \ub610\ub294 \uc784\ub300\uc218\uc775\uc5d0 \ud3ec\ud568\ud558\uc5ec \ubcf4\uace0\ub418\uc5b4\uc57c \ud55c\ub2e4. \uc774 \uaddc\uc815\uc774 \uc120\ud0dd \uc801\uc6a9\ub420 \uacbd\uc6b0 \ub0a9\uc138\uc790\uac00 \uc2e4\uc81c\ub85c \uc8fc \uac70\uc8fc\uc9c0\uc5d0 \uac70\uc8fc\ud558\uae30 \ucd5c\ub300 4\ub144 \uc804\ubd80\ud130 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc9c0\uc815\ud560 \uc218 \uc788\ub2e4.<\/p>\n \uccab\ubc88\uc9f8 \uc0c1\ud669\uacfc \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9 \uc2e0\uccad\uc740 \uc6a9\ub3c4\ubcc0\uacbd\uc774 \uc77c\uc5b4\ub09c \ud574\uc758 \uc18c\ub4dd\uc2e0\uace0\uc5d0 \ud3b8\uc9c0\ub97c \ucca8\ubd80\ud558\ub294 \uac83\uc73c\ub85c \uac00\ub2a5\ud558\uba70, \uc544\ub798 \ub0a0\uc9dc \uc911 \ub354 \ube60\ub978 \ub0a0\uc9dc\uae4c\uc9c0 \uc2e0\uccad\uc744 \ud574\uc57c \ud55c\ub2e4.<\/p>\n CRA\uc5d0\uc11c \uc120\ud0dd \uc801\uc6a9\uc744 \ud544\uc694\ub85c \ud55c \uacbd\uc6b0 90\uc77c \uc774\ub0b4 <\/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.)<\/em><\/p>\n [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_15″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” border_color_all=”rgba(0,0,0,0)” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Related Posts” _builder_version=”4.16″ custom_padding=”0px||0px||false|false” custom_width_px__hover=”1080px” custom_width_px__hover_enabled=”1080px” custom_width_percent__hover=”80%” custom_width_percent__hover_enabled=”80%” locked=”off” global_colors_info=”{}” gutter_width__hover=”3″ 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meta_date=”Y-m-d H:m:s” show_thumbnail=”off” excerpt_length=”110″ show_author=”off” show_categories=”off” show_pagination=”off” module_id=”more-list” _builder_version=”4.16″ _module_preset=”default” header_font_size=”20px” 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=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_16″ _builder_version=”4.16″ _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":" \ub0a9\uc138\uc790\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0\uc758 \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub418\uba74 \uc2e4\uc81c\ub85c\ub294 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \ub9e4\uac01\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc591\ub3c4 \uc18c\ub4dd(Capital Gain)\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4. \uc138\ubc95\uc5d0\uc11c\ub294 \uc6a9\ub3c4\ubcc0\uacbd \uc2dc\uc810\uc5d0 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc758 \uacf5\uc815\uc2dc\uc7a5\uac00\uc561 (Fair Market Value)\uc5d0 \ub9e4\uac01 \ubc0f \uc7ac\ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud558\uae30 \ub54c\ubb38\uc774\ub2e4. \ubc1c\uc0dd\ud55c \uc591\ub3c4 \uc18c\ub4dd\uc740 \uc6a9\ub3c4 \ubcc0\uacbd\ud55c \ud574\uc5d0 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. \uc774\ub54c \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub41c \ubd80\ub3d9\uc0b0\uc774 \uc6a9\ub3c4\ubcc0\uacbd \uc2dc\uc810 \uc774\uc804\uc5d0 \ub0a9\uc138\uc790\uc758 \uc8fc \uac70\uc8fc\uc9c0\ub85c \uc0ac\uc6a9\ub41c \uacbd\uc6b0\uc5d0\ub294 \ubc1c\uc0dd\ud55c \uc591\ub3c4 […]<\/p>\n","protected":false},"author":1,"featured_media":73068,"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":[99],"class_list":["post-73067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lee-jung","tag-news_letter"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/73067","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=73067"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/73067\/revisions"}],"predecessor-version":[{"id":73071,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/73067\/revisions\/73071"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/73068"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
(Changing all your principal residence to a rental or business property)<\/p>\n
(Changing all your rental or business property to a principal residence)<\/p>\n
\uc2e4\uc81c \ubd80\ub3d9\uc0b0\uc744 \ub9e4\uac01\ud55c \ud574 \uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \ubcf4\uace0 \ub9cc\uae30\uc77c
\uc704 \ub450 \uac00\uc9c0 \uc0c1\ud669\uc5d0\uc11c\uc758 \uc591\ub3c4 \uc18c\ub4dd\uc138\ub97c \uba74\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc6a9\ub3c4\ubcc0\uacbd\uc744 \ud558\uae30 \uc774\uc804\uc5d0 \uc804\ubb38\uac00\uc640 \uc0c1\uc758\ud558\uc5ec \uc608\uae30\uce58 \ubabb\ud588\ub358 \uc138\ubb34 \ubb38\uc81c\uc5d0 \ub300\ube44\ud558\uc5ec\uc57c \ud558\uaca0\ub2e4.<\/p>\n