{"id":88454,"date":"2025-10-20T13:43:45","date_gmt":"2025-10-20T20:43:45","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=88454"},"modified":"2025-10-20T14:23:26","modified_gmt":"2025-10-20T21:23:26","slug":"%ec%ba%90%eb%82%98%eb%8b%a4-%ed%95%b4%ec%99%b8%ec%9e%90%ec%82%b0-%ec%8b%a0%ea%b3%a0%ec%84%9c-t1135%eb%a5%bc-%ea%bc%ad-%ec%95%8c%ec%95%84%ec%95%bc-%ed%95%98%eb%8a%94-%ec%9d%b4%ec%9c%a0","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=88454","title":{"rendered":"\uce90\ub098\ub2e4 \ud574\uc678\uc790\uc0b0 \uc2e0\uace0\uc11c, T1135\ub97c \uaf2d \uc54c\uc544\uc57c \ud558\ub294 \uc774\uc720"},"content":{"rendered":"

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Foreign Income Verification Statement \u2013 T1135 Filing Guide<\/strong><\/strong><\/h2>\n

 <\/p>\n

T1135<\/strong>\ub780<\/strong>\u00a0<\/span><\/strong>\ubb34\uc5c7\uc778\uac00<\/strong><\/strong><\/p>\n

T1135\ub294 \uce90\ub098\ub2e4 \uc138\ubc95\uc0c1 \ud574\uc678 \uc790\uc0b0(Foreign Property)\uc744 \uc77c\uc815 \uae08\uc561 \uc774\uc0c1 \ubcf4\uc720\ud55c \ub0a9\uc138\uc790\uac00 \ubc18\ub4dc\uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uc815\ubcf4 \uc2e0\uace0\uc11c\uc774\ub2e4.
\uc774 \uc81c\ub3c4\uc758 \ubaa9\uc801\uc740 \ub2e8\uc21c\ud788 \u201c\ud574\uc678 \uc790\uc0b0\uc774 \uc788\ub2e4\u201d\ub294 \uc0ac\uc2e4\uc744 \uc54c\ub9ac\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc138\uae08 \ud68c\ud53c\ub97c \ubc29\uc9c0\ud558\uace0 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc744 \ud22c\uba85\ud558\uac8c \uc2e0\uace0\ud558\ub3c4\ub85d \ud558\ub294 \uac83\uc774\ub2e4.<\/p>\n

\uce90\ub098\ub2e4\ub294 \uac70\uc8fc\uc790(Resident of Canada)\ub77c\uba74 \uc804 \uc138\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc18c\ub4dd(worldwide income)\uc5d0 \ub300\ud574 \uc138\uae08\uc744 \ubd80\uacfc\ud55c\ub2e4. \ub530\ub77c\uc11c \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc790, \ubc30\ub2f9, \uc784\ub300\uc218\uc785, \uc790\ubcf8\uc774\ub4dd(capital gain) \ub4f1\ub3c4 \ubaa8\ub450 \uc2e0\uace0 \ub300\uc0c1\uc774\ub2e4.
\uc774\ub54c \ud574\uc678 \uc790\uc0b0\uc758 \ucd1d\uc561\uc774 $100,000 CAD\uc744 \ucd08\uacfc\ud558\uba74, \uadf8 \ub0b4\uc5ed\uc744 \ubcc4\ub3c4\ub85c T1135\ub97c \ud1b5\ud574 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc2e0\uace0<\/strong>\u00a0<\/span><\/strong>\ub300\uc0c1\uc774<\/strong>\u00a0<\/span><\/strong>\ub418\ub294<\/strong>\u00a0<\/span><\/strong>\uc0ac\ub78c<\/strong><\/strong><\/p>\n

T1135\ub294 \uac1c\uc778(individuals), \ubc95\uc778(corporations), \uc2e0\ud0c1(trusts), \ud30c\ud2b8\ub108\uc2ed(partnerships) \ub4f1 \ubaa8\ub4e0 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc5d0\uac8c \uc801\uc6a9\ub41c\ub2e4.
\ub2e4\uc74c \uc911 \ud558\ub098\ub77c\ub3c4 \ud574\ub2f9\ud558\uba74 T1135 \uc81c\ucd9c \uc758\ubb34\uac00 \uc788\ub2e4.<\/p>\n

    \n
  • \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790(Resident)<\/li>\n
  • \ub610\ub294 \ube44\uac70\uc8fc\uc790(non-resident)\uc774\uc9c0\ub9cc \ud2b9\uc815 \uce90\ub098\ub2e4 \ubc95\uc778\uacfc \uad00\ub828\ub41c \uacbd\uc6b0<\/li>\n<\/ul>\n

    \ube44\uac70\uc8fc\uc790\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc81c\uc678\ub418\uc9c0\ub9cc, 183\uc77c \uc774\uc0c1 \uce90\ub098\ub2e4\uc5d0 \uccb4\ub958\ud55c deemed resident\uc758 \uacbd\uc6b0\ub294 \uc608\uc678\uc801\uc73c\ub85c \uc2e0\uace0 \uc758\ubb34\uac00 \uc0dd\uae38 \uc218 \uc788\ub2e4.<\/p>\n

    \u201c<\/strong>\ud574\uc678\uc790\uc0b0<\/strong>(Foreign Property)\u201d<\/strong>\uc758<\/strong>\u00a0<\/span><\/strong>\ubc94\uc704<\/strong><\/strong><\/p>\n

    \ub9ce\uc740 \ub0a9\uc138\uc790\uac00 \ucc29\uac01\ud558\ub294 \ubd80\ubd84\uc774\ub2e4. CRA\uac00 \ub9d0\ud558\ub294 \u201cforeign property\u201d\ub294 \ub2e8\uc21c\ud788 \ud574\uc678 \ubd80\ub3d9\uc0b0\ub9cc\uc744 \uc758\ubbf8\ud558\uc9c0 \uc54a\ub294\ub2e4.
    \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e4\uc591\ud55c \ud615\ud0dc\uc758 \uc790\uc0b0\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

    \n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \uc790\uc0b0<\/strong>\u00a0<\/span><\/strong>\uc720\ud615<\/strong><\/strong><\/td>\n\uc608\uc2dc<\/strong><\/strong><\/td>\nT1135\u00a0<\/span><\/strong>\ud3ec\ud568<\/strong>\u00a0<\/span><\/strong>\uc5ec\ubd80<\/strong><\/strong><\/td>\n<\/tr>\n<\/thead>\n
    \ud574\uc678<\/strong>\u00a0<\/span><\/strong>\uc740\ud589\uacc4\uc88c<\/strong><\/td>\n\ud55c\uad6d, \ubbf8\uad6d \ub4f1 \ud574\uc678 \uc740\ud589 \uc608\uae08<\/td>\n\"\u2705\"\u00a0<\/span>\ud3ec\ud568<\/td>\n<\/tr>\n
    \ud574\uc678<\/strong>\u00a0<\/span><\/strong>\uc8fc\uc2dd<\/strong>\u00a0<\/span>\/ ETF \/\u00a0<\/span><\/strong>\ucc44\uad8c<\/strong><\/td>\n\ubbf8\uad6d\uc8fc\uc2dd, \ud574\uc678 ETF, \ud574\uc678 \ucc44\uad8c<\/td>\n\"\u2705\"\u00a0<\/span>\ud3ec\ud568<\/td>\n<\/tr>\n
    \uce90\ub098\ub2e4<\/strong>\u00a0<\/span><\/strong>\ub0b4<\/strong>\u00a0<\/span><\/strong>\uc99d\uad8c\uc0ac<\/strong>\u00a0<\/span><\/strong>\uacc4\uc88c\uc5d0\uc11c<\/strong>\u00a0<\/span><\/strong>\ubcf4\uc720\ud55c<\/strong>\u00a0<\/span><\/strong>\ud574\uc678<\/strong>\u00a0<\/span><\/strong>\uc8fc\uc2dd<\/strong><\/td>\nQuestrade, RBC Direct \ub4f1\uc5d0\uc11c \ubcf4\uc720\ud55c \ubbf8\uad6d\uc8fc\uc2dd<\/td>\n\"\u2705\" <\/span>\ud3ec\ud568<\/td>\n<\/tr>\n
    \ud574\uc678<\/strong>\u00a0<\/span><\/strong>\ubd80\ub3d9\uc0b0<\/strong>(<\/strong>\uc784\ub300\uc6a9<\/strong>)<\/strong><\/td>\n\ud574\uc678 \uc784\ub300\uc6a9 \uc544\ud30c\ud2b8, \ucf58\ub3c4<\/td>\n\"\u2705\" <\/span>\ud3ec\ud568<\/td>\n<\/tr>\n
    \ud574\uc678<\/strong>\u00a0<\/span><\/strong>\ubc95\uc778<\/strong>\u00a0<\/span><\/strong>\ud22c\uc790<\/strong><\/td>\nforeign corporation shares<\/td>\n\"\u2705\" <\/span>\ud3ec\ud568<\/td>\n<\/tr>\n
    \ud574\uc678<\/strong>\u00a0<\/span><\/strong>\ubcf4\ud5d8\uacc4\uc57d<\/strong>\u00a0<\/span>\/\u00a0<\/span><\/strong>\uc5f0\uae08\uacc4\uc88c<\/strong><\/td>\noffshore investment-linked insurance<\/td>\n\"\u2705\" <\/span>\ud3ec\ud568<\/td>\n<\/tr>\n
    \uac1c\uc778<\/strong>\u00a0<\/span><\/strong>\uac70\uc8fc\uc6a9<\/strong>\u00a0<\/span><\/strong>\ubd80\ub3d9\uc0b0<\/strong><\/td>\n\uac00\uc871 \uac70\uc8fc\uc6a9 \uc8fc\ud0dd(\uc784\ub300 \uc218\uc775 \uc5c6\uc74c)<\/td>\n\"\u274c\"\u00a0<\/span>\uc81c\uc678<\/td>\n<\/tr>\n
    \uc0ac\uc5c5\uc6a9<\/strong>\u00a0<\/span><\/strong>\ud574\uc678<\/strong>\u00a0<\/span><\/strong>\uc790\uc0b0<\/strong><\/td>\n\ud574\uc678 \uacf5\uc7a5, \uc7a5\ube44 \ub4f1<\/td>\n\"\u274c\" <\/span>\uc81c\uc678<\/td>\n<\/tr>\n
    RRSP, TFSA\u00a0<\/span><\/strong>\ub0b4<\/strong>\u00a0<\/span><\/strong>\uc790\uc0b0<\/strong><\/td>\nRRSP \ub0b4 \ubbf8\uad6d\uc8fc\uc2dd \ub4f1<\/td>\n\"\u274c\" <\/span>\uc81c\uc678<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

    \ud575\uc2ec\uc740 \u201c\ubcf4\uc720\u201d \uc790\uccb4\uac00 \uc2e0\uace0 \uc0ac\uc720\ub77c\ub294 \uc810\uc774\ub2e4.
    \uc989, \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ud574\uc678\uc790\uc0b0\uc758 \uc6d0\uae08 \ud569\uacc4\uac00 $100,000 CAD\uc744 \ucd08\uacfc\ud558\uba74 T1135 \uc2e0\uace0 \ub300\uc0c1\uc774 \ub41c\ub2e4.<\/p>\n

    \uc2e0\uace0<\/strong>\u00a0<\/span><\/strong>\uc2dc\uae30\uc640<\/strong>\u00a0<\/span><\/strong>\ubc29\ubc95<\/strong><\/strong><\/p>\n

      \n
    • \uc81c\ucd9c \uc2dc\uae30: \uac1c\uc778\uc740 T1 \uc138\uae08 \uc2e0\uace0\uae30\ud55c\uacfc \ub3d9\uc77c\ud558\uac8c \ub9e4\ub144 4\uc6d4 30\uc77c\uc774\ub2e4.<\/li>\n
    • \uc591\uc2dd: CRA Form T1135 \u2013 Foreign Income Verification Statement<\/li>\n
    • \uc81c\ucd9c \ubc29\ubc95: CRA \u201cMy Account\u201d \ub610\ub294 EFILE\uc744 \ud1b5\ud55c \uc804\uc790\uc81c\ucd9c, \ud639\uc740 \uc11c\uba74 \uc81c\ucd9c \ubaa8\ub450 \uac00\ub2a5\ud558\ub2e4.<\/li>\n<\/ul>\n

      \uc804\uc790\uc2e0\uace0\ub97c \ud1b5\ud574 T1\uacfc \ud568\uaed8 \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\uba70, \ud68c\uacc4\uc0ac\ub098 \uc138\ubb34 \ub300\ub9ac\uc778\uc774 \ud568\uaed8 \uc804\uc1a1\ud574\uc8fc\ub294 \uacbd\uc6b0\uac00 \ub9ce\ub2e4.<\/p>\n

      \uc2e0\uace0<\/strong>\u00a0<\/span><\/strong>\ubc29\ubc95\uc758<\/strong>\u00a0<\/span><\/strong>\ub450<\/strong>\u00a0<\/span><\/strong>\uac00\uc9c0<\/strong>\u00a0<\/span><\/strong>\ud615\ud0dc<\/strong><\/strong><\/p>\n

      T1135\ub294 \uc790\uc0b0 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uac04\ud3b8\ubcf4\uace0(Simple method)\uc640 \uc0c1\uc138\ubcf4\uace0(Detailed method) \ub450 \uac00\uc9c0 \ud615\ud0dc\ub85c \ub098\ub25c\ub2e4.<\/p>\n

      \n\n\n\n\n\n\n
      \ubc29\uc2dd<\/strong><\/strong><\/td>\n\uc870\uac74<\/strong><\/strong><\/td>\n\ubcf4\uace0<\/strong>\u00a0<\/span><\/strong>\ub0b4\uc6a9<\/strong><\/strong><\/td>\n<\/tr>\n<\/thead>\n
      Simplified Reporting Method<\/strong><\/td>\n\ud574\uc678\uc790\uc0b0 \ucd1d\uc561\uc774 $100,000~$250,000 \uc0ac\uc774<\/td>\n\uc790\uc0b0 \uc885\ub958\ubcc4 \ud569\uacc4\ub9cc \ubcf4\uace0<\/td>\n<\/tr>\n
      Detailed Reporting Method<\/strong><\/td>\n$250,000 \uc774\uc0c1<\/td>\n\uc790\uc0b0\ubcc4 \uc0c1\uc138 \ub0b4\uc5ed(\uad6d\uac00, \uae08\uc561, \uc18c\ub4dd, \ucd5c\ub300 \uc794\uc561 \ub4f1) \ubcf4\uace0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

      \u00a0<\/strong>\uc2e0\uace0<\/strong>\u00a0<\/span><\/strong>\ub204\ub77d<\/strong>\u00a0<\/span><\/strong>\uc2dc<\/strong>\u00a0<\/span><\/strong>\ubc8c\uae08<\/strong>\u00a0<\/span>(Penalty)<\/strong><\/p>\n

      T1135\ub294 \ub2e8\uc21c\ud55c \uc815\ubcf4 \uc2e0\uace0\uc11c\uc774\uc9c0\ub9cc,\u00a0<\/span>\ubc8c\uae08\uc740<\/strong>\u00a0<\/span><\/strong>\uc0c1\ub2f9\ud788<\/strong>\u00a0<\/span><\/strong>\ubb34\uac81\ub2e4<\/strong>.<\/strong><\/p>\n

      \n\n\n\n\n\n\n\n
      \uc704\ubc18<\/strong>\u00a0<\/span><\/strong>\uc720\ud615<\/strong><\/strong><\/td>\n\ubc8c\uae08<\/strong>\u00a0<\/span><\/strong>\ub0b4\uc6a9<\/strong><\/strong><\/td>\n<\/tr>\n<\/thead>\n
      \uae30\ubcf8<\/strong>\u00a0<\/span><\/strong>\uc704\ubc18<\/strong><\/td>\n\ud558\ub8e8\ub2f9 $25, \ucd5c\ub300 100\uc77c \u2192 \ucd5c\ub300\u00a0<\/span>$2,500<\/strong><\/td>\n<\/tr>\n
      \ubc18\ubcf5<\/strong>\u00b7<\/strong>\uace0\uc758\uc801<\/strong>\u00a0<\/span><\/strong>\uc704\ubc18<\/strong><\/td>\n\ucd5c\ub300\u00a0<\/span>$12,000<\/strong>\u00a0<\/span>(1,000\ub2ec\ub7ec \u00d7 12\uac1c\uc6d4)<\/td>\n<\/tr>\n
      \ud5c8\uc704<\/strong>\u00a0<\/span><\/strong>\ubcf4\uace0<\/strong>\u00a0<\/span>\/\u00a0<\/span><\/strong>\uace0\uc758<\/strong>\u00a0<\/span><\/strong>\uc740\ud3d0<\/strong><\/td>\n\ucd5c\ub300\u00a0<\/span>$24,000\u00a0<\/span><\/strong>\ub610\ub294<\/strong>\u00a0<\/span><\/strong>\ubbf8\uc2e0\uace0<\/strong>\u00a0<\/span><\/strong>\uae08\uc561\uc758<\/strong>\u00a0<\/span>5%<\/strong>, \uc911 \ud070 \uae08\uc561 \uc801\uc6a9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

      T1135\ub294 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \ub2ec\ub9ac \u201c\uc815\ubcf4 \ubcf4\uace0\u201d\uc784\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, CRA\ub294 \uc815\ud655\uc131\uacfc \uc131\uc2e4\uc131\uc744 \uc911\uc2dc\ud55c\ub2e4.
      \ud2b9\ud788, \ud574\uc678\uc18c\ub4dd\uc744 \ud568\uaed8 \ub204\ub77d\ud55c \uacbd\uc6b0\uc5d4 \uc138\uae08, \uc774\uc790, \ubc8c\uae08\uc774 \ub3d9\uc2dc\uc5d0 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4.<\/p>\n

      \uc2e4\ubb34\uc5d0\uc11c<\/strong>\u00a0<\/span><\/strong>\uc790\uc8fc<\/strong>\u00a0<\/span><\/strong>\ud5f7\uac08\ub9ac\ub294<\/strong>\u00a0<\/span><\/strong>\uc0ac\ub840<\/strong><\/strong><\/p>\n

        \n
      1. \uce90\ub098\ub2e4<\/strong>\u00a0<\/span><\/strong>\uc99d\uad8c\uacc4\uc88c\uc5d0\uc11c<\/strong>\u00a0<\/span><\/strong>\ubcf4\uc720\ud55c<\/strong>\u00a0<\/span><\/strong>\ubbf8\uad6d<\/strong>\u00a0<\/span><\/strong>\uc8fc\uc2dd<\/strong>\n
          \n
        • \uce90\ub098\ub2e4 \ub0b4 \uc99d\uad8c\uc0ac \uacc4\uc88c\ub77c\ub3c4 underlying asset\uc774 foreign\uc774\ubbc0\ub85c \uc2e0\uace0 \ub300\uc0c1\uc774\ub2e4.<\/li>\n<\/ul>\n<\/li>\n
        • \ud574\uc678<\/strong>\u00a0<\/span><\/strong>\uac00\uc871<\/strong>\u00a0<\/span><\/strong>\uba85\uc758<\/strong>\u00a0<\/span><\/strong>\uacc4\uc88c<\/strong>\n
            \n
          • \ubcf8\uc778 \uba85\uc758\uac00 \uc544\ub2c8\uc5b4\ub3c4 \uc2e4\uc9c8\uc801 \uc18c\uc720\uad8c(beneficial ownership)\uc774 \ubcf8\uc778\uc5d0\uac8c \uc788\uc73c\uba74 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4.<\/li>\n<\/ul>\n<\/li>\n
          • \uc774\uc911<\/strong>\u00a0<\/span><\/strong>\uac70\uc8fc\uc790<\/strong>(dual resident)<\/strong>\n
              \n
            • \uce90\ub098\ub2e4 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790 \ud310\uc815\uc5d0 \ub530\ub77c T1135 \uc758\ubb34 \uc5ec\ubd80\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\ub2e4.<\/li>\n<\/ul>\n<\/li>\n
            • \uc554\ud638\ud654\ud3d0<\/strong>(cryptocurrency)<\/strong>\n
                \n
              • CRA\uac00 \uba85\ud655\ud788 \uaddc\uc815\ud558\uc9c4 \uc54a\uc558\uc9c0\ub9cc, \ud574\uc678 \uac70\ub798\uc18c\uc5d0 \ubcf4\uad00\ub41c \ucf54\uc778\uc740 foreign property\ub85c \uac04\uc8fc\ub420 \uac00\ub2a5\uc131\uc774 \ub192\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

                \ub204\ub77d<\/strong>\u00a0<\/span><\/strong>\uc2dc<\/strong>\u00a0<\/span><\/strong>\ub300\ucc98<\/strong>\u00a0<\/span><\/strong>\ubc29\ubc95<\/strong>\u00a0<\/span>\u2013 Voluntary Disclosure Program<\/strong><\/p>\n

                \uacfc\uac70\uc5d0 T1135 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 CRA\uc758 Voluntary Disclosure Program(VDP)\uc744 \ud1b5\ud574 \uc790\uc9c4\uc2e0\uace0\ud560 \uc218 \uc788\ub2e4.
                \uc774 \uacbd\uc6b0 \uace0\uc758\uc801 \uc740\ud3d0\uac00 \uc544\ub2cc \ud55c \ubc8c\uae08 \uba74\uc81c \ubc0f \uc774\uc790 \uac10\uba74\uc744 \ubc1b\uc744 \uac00\ub2a5\uc131\uc774 \ud06c\ub2e4.
                \ub2e8, CRA\uac00 \uc774\ubbf8 \uc870\uc0ac\ub97c \uac1c\uc2dc\ud588\uac70\ub098 \uc5f0\ub77d\uc744 \ucde8\ud55c \ud6c4\uc5d0\ub294 VDP \uc2e0\uccad\uc774 \ubd88\uac00\ub2a5\ud558\ub2e4.<\/p>\n

                \ub9c8\ubb34\ub9ac<\/strong><\/strong><\/p>\n

                T1135\ub294 \ub2e8\uc21c\ud55c \uc11c\ub958 \uac19\uc9c0\ub9cc, \uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c \uac00\uc7a5 \uacfc\ud0dc\ub8cc \ub9ac\uc2a4\ud06c\uac00 \ud070 \uc591\uc2dd \uc911 \ud558\ub098\uc774\ub2e4.
                \ud2b9\ud788 \ud574\uc678\ud22c\uc790\ub098 \uc740\ud589\uacc4\uc88c\ub97c \uac00\uc9c4 \ud55c\uc778 \ub0a9\uc138\uc790\ub4e4\uc774 \u201c\uc218\uc775\uc774 \uc5c6\uc73c\ub2c8 \uc2e0\uace0 \uc548 \ud574\ub3c4 \ub41c\ub2e4\u201d\uace0 \uc0dd\uac01\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc9c0\ub9cc,
                \u201c\uc18c\ub4dd\uc774 \uc5c6\uc5b4\ub3c4, \uc790\uc0b0\uc774 $100,000\uc744 \ub118\uc73c\uba74 \ubc18\ub4dc\uc2dc \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4\u201d\ub294 \uc810\uc744 \uc78a\uc9c0 \ub9d0\uc544\uc57c \ud55c\ub2e4.<\/p>\n

                \ud574\uc678\uc790\uc0b0\uc774 \uc788\ub294 \ub0a9\uc138\uc790\ub294 \ub9e4\ub144 \ubcf4\uc720 \ub0b4\uc5ed\uc744 \uc815\ub9ac\ud558\uace0, \ud68c\uacc4\uc0ac\ub098 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \ud568\uaed8 T1135 \uc2e0\uace0 \uc758\ubb34 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uac00\uc7a5 \uc548\uc804\ud55c \uc808\uc138 \uc804\ub7b5\uc774\ub2e4.<\/p>\n

                \n

                \uc694\uc57d<\/strong><\/p>\n

                  \n
                • $100,000 \ucd08\uacfc \ud574\uc678\uc790\uc0b0 \u2192 T1135 \uc2e0\uace0 \uc758\ubb34<\/li>\n
                • \u201c\ubcf4\uc720\u201d\ub9cc\uc73c\ub85c\ub3c4 \uc2e0\uace0 \ub300\uc0c1<\/li>\n
                • \uc2e0\uace0 \ub204\ub77d \uc2dc \ucd5c\ub300 $24,000 \ubc8c\uae08<\/li>\n
                • RRSP\u00b7TFSA \ub0b4 \uc790\uc0b0\uc740 \uc81c\uc678<\/li>\n
                • \uc790\uc9c4\uc2e0\uace0(VDP)\ub85c \uad6c\uc81c \uac00\ub2a5<\/li>\n<\/ul>\n

                  \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_image admin_label=”\ucd94\uac00\uc0ac\uc9c4 1″ _builder_version=”4.27.2″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_image admin_label=”\ucd94\uac00\uc0ac\uc9c4 2 ” _builder_version=”4.27.2″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_image admin_label=”\ucd94\uac00\uc0ac\uc9c4 3″ _builder_version=”4.27.2″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_image admin_label=”\ucd94\uac00\uc0ac\uc9c4 4″ _builder_version=”4.27.2″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/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_3″ _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]<\/p>\n","protected":false},"excerpt":{"rendered":"

                  Foreign Income Verification Statement \u2013 T1135 Filing Guide   T1135\ub780\u00a0\ubb34\uc5c7\uc778\uac00 T1135\ub294 \uce90\ub098\ub2e4 \uc138\ubc95\uc0c1 \ud574\uc678 \uc790\uc0b0(Foreign Property)\uc744 \uc77c\uc815 \uae08\uc561 \uc774\uc0c1 \ubcf4\uc720\ud55c \ub0a9\uc138\uc790\uac00 \ubc18\ub4dc\uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uc815\ubcf4 \uc2e0\uace0\uc11c\uc774\ub2e4.\uc774 \uc81c\ub3c4\uc758 \ubaa9\uc801\uc740 \ub2e8\uc21c\ud788 \u201c\ud574\uc678 \uc790\uc0b0\uc774 \uc788\ub2e4\u201d\ub294 \uc0ac\uc2e4\uc744 \uc54c\ub9ac\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc138\uae08 \ud68c\ud53c\ub97c \ubc29\uc9c0\ud558\uace0 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc744 \ud22c\uba85\ud558\uac8c \uc2e0\uace0\ud558\ub3c4\ub85d \ud558\ub294 \uac83\uc774\ub2e4. \uce90\ub098\ub2e4\ub294 \uac70\uc8fc\uc790(Resident of Canada)\ub77c\uba74 \uc804 \uc138\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc18c\ub4dd(worldwide […]<\/p>\n","protected":false},"author":7,"featured_media":69990,"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-88454","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\/88454","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=88454"}],"version-history":[{"count":4,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/88454\/revisions"}],"predecessor-version":[{"id":88460,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/88454\/revisions\/88460"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/69990"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=88454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=88454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=88454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}