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\ub300\ube44 \ubc95\uc778 \uc124\ub9bd\uc744 \uc801\uadf9 \uace0\ub824\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<p><strong><\/strong><\/p>\n<p>\ubc95\uc778\uc740 \ubc95\uc801\uc73c\ub85c \uc8fc\uc8fc\uc640\ub294 \ub2e4\ub978 \ubcc4\uac1c\uc758 \ub3c5\ub9bd\uccb4\uc785\ub2c8\ub2e4. \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \uac00\uc7a5 \ud070 \uc774\uc720 \uc911 \ud558\ub098\ub294 limited liability(\uc720\ud55c\ucc45\uc784) \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc989, \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc8fc\ub294 \ubc95\uc778\uc758 \ubd80\ucc44\uc5d0 \ub300\ud574 \ucc45\uc784\uc774 \uc5c6\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<p>\ubc95\uc778 \uc124\ub9bd\uc744 \ud560 \uacbd\uc6b0 \uc124\ub9bd\ube44(\uc57d $1,000) \uc774\uc678\uc5d0 Annual Report, \uc5f0\ub9d0\uacb0\uc0b0\ubcf4\uace0 \ube44\uc6a9 \ub4f1\uc774 \uac1c\uc778 \uc0ac\uc5c5 \uacb0\uc0b0\ube44\uc6a9 \ubcf4\ub2e4 \ucd94\uac00\ub85c \ub4e4\uc5b4\uac10\uc744 \uc608\uc0c1\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc2e0\uaddc \uc0ac\uc5c5\uc744 \uc124\ub9bd\uc2dc\uc5d0\ub294 \uac1c\uc778\ud68c\uc0ac, \ubc95\uc778 \uc720\ubb34\uc5d0 \uad00\uacc4 \uc5c6\uc774 \uc608\uc0c1\uace0\uac1d \ubd84\uc11d, \uc778\uc811 \uacbd\uc7c1\uc790 \ubd84\uc11d, \uc7a5\ub798\uc131 \ub4f1\uc758 \ucca0\ucc98\ud55c \uc2dc\uc7a5\uc870\uc0ac\uc640 \uc0ac\uc5c5\uc131 \uac80\ud1a0\ub97c \ub9c8\uce5c \ud6c4 \ud558\uc2dc\uace0\uc790 \ud558\ub294 \uc0ac\uc5c5\uccb4 \uad00\ub828 \ubd84\uc57c\uc5d0\uc11c \uacbd\ud5d8\uc744 \uc313\uc73c\uc2e0 \ud6c4 \ud655\uc2e0\uc774 \ub418\uc2dc\uba74 \ucd94\uc9c4\ud558\uc2dc\ub418 \uc218\uc775\uc774 \ub098\uc9c0 \uc54a\uc544 \uc190\ud574\ub97c \ubcfc \uacbd\uc6b0\uc5d0 \ub300\ube44 \ucd5c\uc18c 1-2\ub144 \ub3d9\uc548 \uc720\uc9c0\ud560 \uc218 \uc788\ub294 \uc790\uae08\ub825\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p><strong><\/strong><\/p>\n<p><strong>\uc6b4\uc601(\uc18c\ub4dd\uc138, \ubc95\uc778\uc138 \uad00\ub828)<\/strong> <br \/>\ub2e4\uc74c\uc5d0\ub294 \uc18c\ub4dd\uc138 \ucc28\uc774\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ub2e4\ub978 \uc18c\ub4dd\uc774 \uc5c6\uc774 \uac1c\uc778\uc0ac\uc5c5(Sole proprietorship)\uc5d0\uc11c $300,000 \uc21c\uc218\uc785\uc774 \uc788\uc5c8\ub2e4\uba74 \uc138\uc561\uacf5\uc81c \ubc1b\uae30 \uc804 2023\ub144 \uc138\uc728 \uae30\uc900\uc73c\ub85c \uc57d $116,165(38.72%)\uc758 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ubc18\uba74\uc5d0 BC\uc8fc \ubc95\uc778\uc758 \uacbd\uc6b0 \ubc95\uc778\uc758 \uc601\uc5c5\uc18c\ub4dd $300,000\uc5d0 \ub300\ud574 \uc21c\uc774\uc775 $500,000\uae4c\uc9c0\ub294 2023\ub144 \uae30\uc900 \uc57d 11%\uc778 \ubc95\uc778\uc18c\ub4dd\uc138 $33,000\ub9cc \ub0a9\ubd80\ud558\uc2dc\uba74 \ub418\ubbc0\ub85c \uc57d $83,165\uc758 \uc808\uc138\ud6a8\uacfc\ub97c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud55c\ud3b8, \ubc95\uc778\uc740 \ub0ae\uc740 \uc138\uc728\uc758 \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud55c \ud6c4 \uc720\ubcf4\ub41c \uc789\uc5ec\uae08\uc744 \ubc30\ub2f9\uae08\uc73c\ub85c \uc778\ucd9c\ud558\ub294 \uc2dc\uae30\ub97c \ubcf8\uc778\uc758 \uc5f0\ub3c4\ubcc4 \uc18c\ub4dd\uc218\uc900\uc744 \uace0\ub824\ud55c \ud6c4\uc5d0 \uc778\ucd9c\ud560 \uc218 \uc788\uc73c\uba70 \uc8fc\uc8fc\uac00 \ubd09\uae09\uc73c\ub85c\ub3c4 \ubc1b\uc544\uac00 \uc601\uc5c5\uc18c\ub4dd\uc744 \uc904\uc77c \uc218 \uc788\ub294 \uc7a5\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/p>\n<p><google-sheets-html-origin><\/google-sheets-html-origin><\/p>\n<table xmlns=\"http:\/\/www.w3.org\/1999\/xhtml\" cellspacing=\"0\" cellpadding=\"0\" dir=\"ltr\" border=\"1\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"106\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td>BC\uc8fc \uac70\uc8fc \uc601\uc5c5\uc18c\ub4dd \uc21c\uc218\uc775<\/td>\n<td>BC \uc8fc \uac1c\uc778\uc0ac\uc5c5\uc2dc \uc18c\ub4dd\uc138<\/td>\n<td>BC\uc8fc \ubc95\uc778\uc0ac\uc5c5\uc2dc \ubc95\uc778\uc138<\/td>\n<td>\n<div>\n<div>\ubc95\uc778\uc73c\ub85c \uc6b4\uc601\uc2dc \uc808\uc138\ub418\ub294 \uae08\uc561<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>$100,000<\/td>\n<td>$21,447<\/td>\n<td>$11,000<\/td>\n<td>$10,447<\/td>\n<\/tr>\n<tr>\n<td>$200,000<\/td>\n<td>$62,755<\/td>\n<td>$22,000<\/td>\n<td>$40,755<\/td>\n<\/tr>\n<tr>\n<td>$300,000<\/td>\n<td>$113,434<\/td>\n<td>$33,000<\/td>\n<td>$80,434<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\ub9e4\ub9e4\ubc29\ubc95\uc5d0 \uad00\ud558\uc5ec<br \/><\/strong>\uac1c\uc778 \ube44\uc9c0\ub2c8\uc2a4 \ub9e4\ub9e4 \ubc29\ubc95\uc740 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub3c4\ud558\ub294 \ud55c\uac00\uc9c0 \ubc29\ubc95\ubfd0\uc785\ub2c8\ub2e4.<\/p>\n<p>\uac1c\uc778\uc0ac\uc5c5\uc5d0\uc11c \uc6b4\uc601\ud558\ub358 \uc790\uc0b0\uc744 \ubc95\uc778\uc73c\ub85c \uc591\ub3c4\ud560 \uacbd\uc6b0 Section 85 Rollover\uc5d0 \uc758\ud574 T2057 \uc11c\ub958\ub97c \uc138\ubb34\uc11c\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. T2057 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc73c\uba74 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud560 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubc95\uc778 \ube44\uc9c0\ub2c8\uc2a4 \ub9e4\ub9e4 \ubc29\ubc95\uc740 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub3c4\ud558\ub294 \ubc29\ubc95\uacfc \uc8fc\uc2dd(Share)\uc73c\ub85c \ub9e4\ub3c4\ud558\ub294 \ub450\uac00\uc9c0 \ubc29\ubc95\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c \ubc88\uc5d0\ub294 \ubc95\uc778 \ube44\uc9c0\ub2c8\uc2a4 \ub9e4\ub9e4 \ubc29\ubc95\uc778 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub3c4\ud558\ub294 \ubc29\ubc95\uacfc \uc8fc\uc2dd(Share)\uc73c\ub85c \ub9e4\ub3c4\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud574 \uc18c\uac1c\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/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;4.16&#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_3&#8243; _builder_version=&#8221;4.16&#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]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc774\ubc88 \uc8fc\uc5d0\ub294 \ubc95\uc778\uacfc \uac1c\uc778 \ud68c\uc0ac \uc124\ub9bd, \uc6b4\uc601(\uc18c\ub4dd\uc138, \ubc95\uc778\uc138 \uad00\ub828), \ub9e4\ub9e4\ubc29\ubc95\uc5d0 \uad00\ud574 \uc124\uba85\ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4 \uc124\ub9bd\ud55c\uad6d\uc5d0\uc11c\ub294 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub824\uba74 \uc5ec\ub7ec \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud568\uc73c\ub85c \ub9ce\uc740 \ubd84\ub4e4\uc774 \ubc95\uc778 \uc124\ub9bd\uc744 \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud560 \uc218 \ubc16\uc5d0 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098, \uce90\ub098\ub2e4\uc5d0\uc11c\ub294 \uae30\ubcf8\uc808\ucc28, \uc790\ubcf8\uae08 \uae30\uc900 \ubc0f \uc124\ub9bd \ube44\uc6a9\uc774 \ube44\uad50\uc801 \uc800\ub834\ud558\uace0 \uac04\ub2e8\ud574\uc11c \ub9ce\uc740 (\uc77c\ubcf8\uc2dd\ub2f9, \ud55c\uad6d\uc2dd\ub2f9 \ub4f1\uc744 \uc6b4\uc601\ud558\uc2dc\ub294 \uc0ac\uc5c5\uac00 \ud3ec\ud568) \uc0ac\uc5c5\uac00\ub4e4\uc774 \ubc95\uc778\uc744 \uc124\ub9bd\u00b7\uc6b4\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788, \ubb34\uc5ed\uc5c5\uacfc \uac19\uc740 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":61922,"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":[99],"class_list":["post-75963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jung-suk-accnt-new","tag-news_letter"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/75963","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=75963"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/75963\/revisions"}],"predecessor-version":[{"id":75967,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/75963\/revisions\/75967"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/61922"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}