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T4 Statement of Remuneration Paid\ub294 \uc9c1\uc6d0\uc758 \uc18c\ub4dd\uacfc \uc6d0\ucc9c\uc9d5\uc218 \ub0b4\uc5ed\uc744 Canada Revenue Agency(CRA)\uc5d0 \ubcf4\uace0\ud558\ub294 \ud575\uc2ec \uc11c\ub958\ub85c, \ub2e8\uc21c\ud55c \ud589\uc815 \ubb38\uc11c\ub85c \ubcf4\uc558\ub2e4\uac00 \uacfc\ud0dc\ub8cc \ubd80\ub2f4\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \uc0ac\ub840\uac00 \uc801\uc9c0 \uc54a\ub2e4. 2025\ub144\ub3c4 T4 \ubcf4\uace0\ub97c \uc55e\ub450\uace0 BC \uc8fc \uace0\uc6a9\uc8fc\uac00 \ubc18\ub4dc\uc2dc \uc900\ube44\ud574\uc57c \ud560 \uc0ac\ud56d\uacfc \ud568\uaed8, \uc2e4\uc81c\ub85c \uc790\uc8fc \ubc1c\uc0dd\ud558\ub294 \uacfc\ud0dc\ub8cc \uaddc\uc815\uc744 \uc815\ub9ac\ud55c\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2025\ub144\ub3c4 T4 \ubcf4\uace0 \ub300\uc0c1\uacfc \uae30\ud55c<\/strong><\/p>\n<p>2025\ub144\ub3c4 T4\ub294 2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc9c0\uae09\ub41c \uae09\uc5ec \ubc0f \ubcf4\uc0c1\uc744 \uae30\uc900\uc73c\ub85c \uc791\uc131\ub41c\ub2e4. \uc81c\ucd9c \uae30\ud55c\uc740 2026\ub144 2\uc6d4 28\uc77c\uc774\uba70, \ub2e4\uc74c \ub450 \uac00\uc9c0\ub97c \ub3d9\uc2dc\uc5d0 \ucda9\uc871\ud574\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\uc9c1\uc6d0\uc5d0\uac8c T4 \uc2ac\ub9bd \uc81c\uacf5<\/li>\n<li>CRA\uc5d0 T4 \uc2ac\ub9bd \ubc0f T4 Summary \uc81c\ucd9c<\/li>\n<\/ul>\n<p>\uae30\ud55c \ub0b4 \uc81c\ucd9c\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \uc9c0\uc5f0 \uc77c\uc218\uc640 \uc2ac\ub9bd \uc218\uc5d0 \ub530\ub77c \ub204\uc801 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub41c\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uace0\uc6a9\uc8fc\uac00 \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc9c1\uc6d0 \uc815\ubcf4 \ud655\uc778<\/strong><\/p>\n<p>T4 \uc791\uc131 \uc2dc \uac00\uc7a5 \ube48\ubc88\ud55c \uc624\ub958\ub294 \uc9c1\uc6d0 \uc778\uc801 \uc815\ubcf4\uc758 \ub204\ub77d \ub610\ub294 \ubd88\uc77c\uce58\uc774\ub2e4. \ub2e4\uc74c \uc815\ubcf4\ub294 \ubc18\ub4dc\uc2dc CRA \uae30\ub85d\uacfc \uc77c\uce58\ud574\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\uc9c1\uc6d0\uc758 \ubc95\uc801 \uc774\ub984<\/li>\n<li>Social Insurance Number (SIN)<\/li>\n<li>\uc8fc\uc18c<\/li>\n<li>\uace0\uc6a9 \uae30\uac04 \uc911 \ubcc0\uacbd \uc0ac\ud56d(\uc774\ub984 \ubcc0\uacbd, \uc8fc\uc18c \ubcc0\uacbd \ub4f1)<\/li>\n<\/ul>\n<p>CRA\ub294 \uace0\uc6a9\uc8fc\uc5d0\uac8c \uc9c1\uc6d0\uc758 SIN \ub4f1 \ud544\uc218 \uc815\ubcf4\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud569\ub9ac\uc801\uc778 \ub178\ub825(reasonable effort)\uc744 \ud560 \uc758\ubb34\uac00 \uc788\ub2e4\uace0 \ubcf8\ub2e4. \uc9c1\uc6d0\uc774 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uad6c\ub450 \uc694\uccad\uc5d0 \uadf8\uce58\uc9c0 \ub9d0\uace0 \uc774\uba54\uc77c\uc774\ub098 \uc11c\uba74 \uc694\uccad \uae30\ub85d\uc744 \ub0a8\uaca8 \ub450\ub294 \uac83\uc774 \uc911\uc694\ud558\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uae09\uc5ec\u00b7\uacf5\uc81c \uae08\uc561\uc758 \uc815\ud655\ud55c \ubc18\uc601<\/strong><\/p>\n<p>\ub2e4\uc74c \ud56d\ubaa9\uc740 T4\uc5d0\uc11c \ubc18\ub4dc\uc2dc \uc815\ud655\ud788 \ubc18\uc601\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\ucd1d \uae09\uc5ec (Box 14)<\/li>\n<li>CPP \uae30\uc5ec\uae08 (Box 16)<\/li>\n<li>EI \uae30\uc5ec\uae08 (Box 18)<\/li>\n<li>\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218\uc561 (Box 22)<\/li>\n<li>\uacfc\uc138 \ub300\uc0c1 \ubcf5\ub9ac\ud6c4\uc0dd (\ucc28\ub7c9 \ud61c\ud0dd, \ubcf4\ud5d8, \uc219\uc18c \uc81c\uacf5 \ub4f1)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\uc0dd\ud65c\ube44 \uc9c0\uc6d0, \ucc28\ub7c9 \uc81c\uacf5, \uc784\uc2dc \uc8fc\uac70 \uc9c0\uc6d0 \ub4f1 \ube44\ud604\uae08\uc131 \ud61c\ud0dd\uc774 \uc885\uc885 \ubc1c\uc0dd\ud558\ub294\ub370, \ud574\ub2f9 \ud56d\ubaa9\uc774 \uacfc\uc138 \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \uc624\uc778\ud558\uc5ec \ub204\ub77d\ud558\ub294 \uc0ac\ub840\uac00 \ub9ce\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uace0\uc6a9\uc8fc\uac00 \uc54c\uc544\uc57c \ud560 T4 \uad00\ub828 \uacfc\ud0dc\ub8cc<\/strong><\/p>\n<p>\u2460 T4 \uc9c0\uc5f0 \uc81c\ucd9c \uacfc\ud0dc\ub8cc<\/p>\n<p>T4\ub97c \uae30\ud55c \uc774\ud6c4 \uc81c\ucd9c\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uacfc\ud0dc\ub8cc\uac00 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"123\">\uc2ac\ub9bd \uc218<\/td>\n<td width=\"76\">1-50<\/td>\n<td width=\"76\">51-500<\/td>\n<td width=\"95\">501-2,500<\/td>\n<td width=\"123\">2,501-10,000<\/td>\n<td width=\"132\">10,001 or more<\/td>\n<\/tr>\n<tr>\n<td width=\"123\">Penalty per day<\/td>\n<td width=\"76\">$10<\/td>\n<td width=\"76\">$15<\/td>\n<td width=\"95\">$25<\/td>\n<td width=\"123\">$50<\/td>\n<td width=\"132\">$75<\/td>\n<\/tr>\n<tr>\n<td width=\"123\">Maximum<\/td>\n<td width=\"76\">$1,000<\/td>\n<td width=\"76\">$1,500<\/td>\n<td width=\"95\">$2,500<\/td>\n<td width=\"123\">$5,000<\/td>\n<td width=\"132\">$7,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0\uc2ac\ub9bd \uc218\uac00 \ub9ce\uc744\uc218\ub85d \uacfc\ud0dc\ub8cc \uc0c1\ud55c\ub3c4 \ud06c\uac8c \uc99d\uac00\ud55c\ub2e4.<\/p>\n<p>\u2461 \uc9c1\uc6d0 \uc815\ubcf4 \ub204\ub77d\u00b7\ubd88\uc644\uc804 \uc81c\ucd9c \uacfc\ud0dc\ub8cc<\/p>\n<p>\uc9c1\uc6d0\uc758 SIN \ub4f1 \ud544\uc218 \uc815\ubcf4\uac00 \ub204\ub77d\ub418\uc5c8\uace0, \uace0\uc6a9\uc8fc\uac00 \uc774\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud55c \ud569\ub9ac\uc801\uc778 \ub178\ub825\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \uc2ac\ub9bd 1\uc7a5\ub2f9 $100\uc758 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\u2462 \ubc18\ubcf5\uc801 \ub610\ub294 \uc911\ub300\ud55c \uc704\ubc18 \uc2dc \ucd94\uac00 \uc81c\uc7ac<\/p>\n<p>CRA\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0 \ub354 \uac15\ud55c \uc81c\uc7ac\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub9e4\ub144 \ubc18\ubcf5\uc801\uc73c\ub85c \uc9c0\uc5f0 \uc81c\ucd9c<br \/>\uace0\uc758\uc801\uc778 \ud5c8\uc704 \ubcf4\uace0<br \/>\ub2e4\uc218 \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uccb4\uacc4\uc801 \ub204\ub77d<br \/>\uc774 \uacbd\uc6b0 \uc77c\ubc18 \uacfc\ud0dc\ub8cc \uc678\uc5d0 \ucd94\uac00 \ubc8c\uae08 \ub610\ub294 CRA \uac10\uc0ac \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uc9c1\uc6d0\uc774 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744\ub54c \uace0\uc6a9\uc8fc\uc758 \ub300\uc751<\/strong><\/p>\n<p>BC Employment Standards Act \uc5ed\uc2dc \uc9c1\uc6d0\uc774 \ud544\uc218 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0\uc758 \uad6c\uccb4\uc801 \uc808\ucc28\ub97c \uba85\uc2dc\ud558\uc9c0\ub294 \uc54a\ub294\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\ubb34\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\uac00 \uc911\uc694\ud558\ub2e4.<\/p>\n<ul>\n<li>\uace0\uc6a9 \uacc4\uc57d\uc11c \ub610\ub294 \uc9c1\uc6d0 \uc815\ucc45\uc5d0 \uc815\ubcf4 \uc81c\uacf5 \uc758\ubb34 \uba85\uc2dc<\/li>\n<li>\ubc18\ubcf5\uc801\uc778 \uc11c\uba74 \uc694\uccad \ubc0f \uae30\ub85d \ubcf4\uad00<\/li>\n<li>\ubc95 \uc900\uc218\uc5d0 \uc911\ub300\ud55c \uc9c0\uc7a5\uc744 \ucd08\ub798\ud558\ub294 \uacbd\uc6b0 \uc9d5\uacc4 \ub610\ub294 \uace0\uc6a9 \uad00\uacc4 \uc7ac\uac80\ud1a0<\/li>\n<\/ul>\n<p>\uc911\uc694\ud55c \uc810\uc740, CRA \uacfc\ud0dc\ub8cc\ub97c \uc774\uc720\ub85c \uae09\uc5ec\ub97c \uacf5\uc81c\ud558\ub294 \uac83\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uae30\ub85d \ubcf4\uad00\uc758 \uc911\uc694\uc131<\/strong><\/p>\n<p>BC \uc8fc \uace0\uc6a9\uc8fc\ub294 \ub2e4\uc74c \uae30\ub85d\uc744 \ucd5c\uc18c 6\ub144\uac04 \ubcf4\uad00\ud574\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\uae09\uc5ec \uacc4\uc0b0 \ub0b4\uc5ed<\/li>\n<li>\uc6d0\ucc9c\uc9d5\uc218 \ubc0f remittance \uae30\ub85d<\/li>\n<li>T4 \ubc0f T4 Summary \uc0ac\ubcf8<\/li>\n<li>\uc9c1\uc6d0 \uc815\ubcf4 \uc694\uccad \uad00\ub828 \ucee4\ubba4\ub2c8\ucf00\uc774\uc158 \uae30\ub85d<\/li>\n<\/ul>\n<p>\uc774\ub294 CRA \uac10\uc0ac\ubfd0 \uc544\ub2c8\ub77c, \ud5a5\ud6c4 \ubd84\uc7c1 \ubc1c\uc0dd \uc2dc \uace0\uc6a9\uc8fc\ub97c \ubcf4\ud638\ud558\ub294 \ud575\uc2ec \uc790\ub8cc\uc774\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\ub9c8\uce58\uba70<\/strong><\/p>\n<p>T4 \ubcf4\uace0\ub294 \ub2e8\uc21c\ud55c \uc5f0\ub840 \uc5c5\ubb34\uac00 \uc544\ub2c8\ub77c \uace0\uc6a9\uc8fc\uc758 \uc138\ubb34\u00b7\ub178\ubb34 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\ub97c \uc885\ud569\uc801\uc73c\ub85c \uc810\uac80\ubc1b\ub294 \uacfc\uc815\uc774\ub2e4. BC \uc8fc \uace0\uc6a9\uc8fc\ub77c\uba74 \uc9c0\uae08 \uc2dc\uc810\uc5d0\uc11c \uc9c1\uc6d0 \uc815\ubcf4, \uae09\uc5ec \ud56d\ubaa9, \uc81c\ucd9c \uc77c\uc815, \uacfc\ud0dc\ub8cc \ub9ac\uc2a4\ud06c\ub97c \ud55c \ubc88 \ub354 \uc810\uac80\ud558\ub294 \uac83\uc774 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc778 \uc608\ubc29\ucc45\uc774\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><em>\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<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_15&#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][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Related Posts&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; 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background_color_gradient_start__hover_enabled=&#8221;#2b87da&#8221; background_color_gradient_end__hover=&#8221;#29c4a9&#8243; background_color_gradient_end__hover_enabled=&#8221;#29c4a9&#8243; background_color_gradient_type__hover=&#8221;linear&#8221; background_color_gradient_type__hover_enabled=&#8221;linear&#8221; background_color_gradient_direction__hover=&#8221;180deg&#8221; background_color_gradient_direction__hover_enabled=&#8221;180deg&#8221; background_color_gradient_direction_radial__hover=&#8221;center&#8221; background_color_gradient_direction_radial__hover_enabled=&#8221;center&#8221; background_color_gradient_start_position__hover=&#8221;0%&#8221; background_color_gradient_start_position__hover_enabled=&#8221;0%&#8221; background_color_gradient_end_position__hover=&#8221;100%&#8221; background_color_gradient_end_position__hover_enabled=&#8221;100%&#8221; background_color_gradient_overlays_image__hover=&#8221;off&#8221; background_color_gradient_overlays_image__hover_enabled=&#8221;off&#8221; 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use_custom_width__hover_enabled=&#8221;off&#8221; width_unit__hover=&#8221;on&#8221; width_unit__hover_enabled=&#8221;on&#8221; make_equal__hover=&#8221;off&#8221; make_equal__hover_enabled=&#8221;off&#8221; use_custom_gutter__hover=&#8221;off&#8221; use_custom_gutter__hover_enabled=&#8221;off&#8221; border_radii__hover=&#8221;on||||&#8221; border_radii__hover_enabled=&#8221;on||||&#8221; box_shadow_style__hover=&#8221;none&#8221; box_shadow_style__hover_enabled=&#8221;none&#8221; box_shadow_color__hover=&#8221;rgba(0,0,0,0.3)&#8221; box_shadow_color__hover_enabled=&#8221;rgba(0,0,0,0.3)&#8221; max_width__hover=&#8221;100%&#8221; max_width__hover_enabled=&#8221;100%&#8221; filter_hue_rotate__hover=&#8221;0deg&#8221; filter_hue_rotate__hover_enabled=&#8221;0deg&#8221; filter_saturate__hover=&#8221;100%&#8221; filter_saturate__hover_enabled=&#8221;100%&#8221; filter_brightness__hover=&#8221;100%&#8221; filter_brightness__hover_enabled=&#8221;100%&#8221; filter_contrast__hover=&#8221;100%&#8221; 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