{"id":99518,"date":"2026-08-12T09:35:21","date_gmt":"2026-08-12T16:35:21","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=99518"},"modified":"2026-08-12T12:39:06","modified_gmt":"2026-08-12T19:39:06","slug":"leejung%ed%9a%8c%ea%b3%84%ec%bb%ac%eb%9f%bc-%ec%84%b8%ea%b8%88%ec%8b%a0%ea%b3%a0-%ec%a2%85%ec%9d%b4%eb%a1%9c-%ed%95%98%eb%a9%b4-%eb%b2%8c%ea%b8%88-%eb%8b%ac%eb%9d%bc%ec%a7%84-cra-%ec%a0%84","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=99518","title":{"rendered":"[LeeJung\ud68c\uacc4\uceec\ub7fc] \uc138\uae08\uc2e0\uace0, \uc885\uc774\ub85c \ud558\uba74 \ubc8c\uae08? \ub2ec\ub77c\uc9c4 CRA \uc804\uc790\uc2e0\uace0 \uc758\ubb34"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||25px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; 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\uc0dd\uac01\ud55c\ub2e4. \uacfc\uac70\uc5d0\ub294 \uc2e4\uc81c\ub85c \uadf8\ub7f0 \uacbd\uc6b0\uac00 \ub9ce\uc558\ub2e4. \ud558\uc9c0\ub9cc \ucd5c\uadfc \uba87 \ub144 \uc0ac\uc774 CRA(Canada Revenue Agency)\ub294 \uc5ec\ub7ec \uc885\ub958\uc758 \uc138\uae08 \uc2e0\uace0\uc640 \uc815\ubcf4\ubcf4\uace0\uc5d0 \ub300\ud574 <strong>\uc804\uc790\uc2e0\uace0<\/strong><strong>(Electronic Filing)<\/strong><strong>\ub97c<\/strong> <strong>\uc758\ubb34\ud654\ud558\ub294<\/strong> <strong>\ubc29\ud5a5\uc73c\ub85c<\/strong> <strong>\uaddc\uc815\uc744<\/strong> <strong>\ud06c\uac8c<\/strong> <strong>\uac15\ud654\ud588\ub2e4<\/strong><strong>.<\/strong> \ub530\ub77c\uc11c \uc2e0\uace0\uae30\ud55c\uc744 \uc9c0\ucf30\ub354\ub77c\ub3c4 \uc804\uc790\uc2e0\uace0 \uc758\ubb34\uac00 \uc788\ub294 \uc2e0\uace0\uc11c\ub97c \uc885\uc774\ub85c \uc81c\ucd9c\ud588\ub2e4\uba74 \ubcc4\ub3c4\uc758 \ubc8c\uae08\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4. \ubc95\uc778\uc138 \uc2e0\uace0\ubfd0 \uc544\ub2c8\ub77c GST\/HST, T4\u00b7T5 \ub4f1\uc758 \uc815\ubcf4\ubcf4\uace0, \uc804\ubb38 \uc138\ubb34\ub300\ub9ac\uc778\uc774 \uc791\uc131\ud558\ub294 \uac1c\uc778 \ubc0f \uc2e0\ud0c1 \uc138\uae08\uc2e0\uace0\uae4c\uc9c0 \ub300\uc0c1\uc774 \uc0c1\ub2f9\ud788 \ub113\ub2e4.<\/p>\n<p><strong>\ubc95\uc778\uc138<\/strong><strong> T2, <\/strong><strong>\uc774\uc81c<\/strong> <strong>\ub300\ubd80\ubd84<\/strong> <strong>\uc804\uc790\uc2e0\uace0\uac00<\/strong> <strong>\uc758\ubb34<\/strong><\/p>\n<p>\uac00\uc7a5 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud560 \uac83\uc740 \ubc95\uc778\uc758 T2 Corporation Income Tax Return\uc774\ub2e4.<\/p>\n<p>2023\ub144 \uc774\ud6c4 \uc2dc\uc791\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130\ub294 \uc77c\ubd80 \uc608\uc678\ub97c \uc81c\uc678\ud55c \ub300\ubd80\ubd84\uc758 \ubc95\uc778\uc774 T2\ub97c \uc804\uc790\uc801\uc73c\ub85c \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4. \uacfc\uac70\uc5d0\ub294 \uc77c\uc815 \uaddc\ubaa8 \uc774\ud558\uc758 \ubc95\uc778\uc774 \uc885\uc774 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc5c8\uc9c0\ub9cc \uc774\uc81c\ub294 \uc77c\ubc18\uc801\uc778 \uce90\ub098\ub2e4 \ubc95\uc778\uc774\ub77c\uba74 \uc804\uc790\uc2e0\uace0\uac00 \uc6d0\uce59\uc774\ub77c\uace0 \uc0dd\uac01\ud558\ub294 \uac83\uc774 \uc88b\ub2e4. \ubcf4\ud5d8\ud68c\uc0ac, \uc77c\ubd80 \ube44\uac70\uc8fc \ubc95\uc778, functional currency\ub85c \uc2e0\uace0\ud558\ub294 \ubc95\uc778, Income Tax Act section 149\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \uba74\uc81c\ub418\ub294 \ubc95\uc778 \ub4f1\uc5d0\ub294 \uc608\uc678\uac00 \uc874\uc7ac\ud55c\ub2e4. \uc804\uc790\uc2e0\uace0 \uc758\ubb34\uac00 \uc788\ub294 \ubc95\uc778\uc774 \uc774\ub97c \uc9c0\ud0a4\uc9c0 \uc54a\uc73c\uba74 <strong>$1,000<\/strong><strong>\uc758<\/strong> <strong>\ubc8c\uae08<\/strong>\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4. \ud2b9\ud788 \uc8fc\uc758\ud560 \uc810\uc740 \uc138\uae08\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \ubc95\uc778\uc774\ub77c\uace0 \ud574\uc11c \uc774 \uaddc\uc815\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \uc81c\uc678\ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub77c\ub294 \uac83\uc774\ub2e4. \uc18c\ub4dd\uc774\ub098 \ub0a9\ubd80\uc138\uc561\uc774 \uac70\uc758 \uc5c6\ub294 \uc18c\uaddc\ubaa8 \ubc95\uc778\uc774\ub098 holding company\ub3c4 \ud574\ub2f9 \ubc95\uc778\uc758 \uc0c1\ud669\uc5d0 \ub530\ub77c T2 \uc2e0\uace0 \ubc0f \uc804\uc790\uc2e0\uace0 \uc758\ubb34\ub97c \ud655\uc778\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>GST\/HST<\/strong><strong>\ub3c4<\/strong> <strong>\uc18c\uaddc\ubaa8<\/strong> <strong>\uc0ac\uc5c5\uc790\ub77c\uace0<\/strong> <strong>\uc885\uc774<\/strong> <strong>\uc2e0\uace0\uac00<\/strong> <strong>\uac00\ub2a5\ud55c<\/strong> <strong>\uac83\uc740<\/strong> <strong>\uc544\ub2c8\ub2e4<\/strong><\/p>\n<p>GST\/HST \uc2e0\uace0 \uc5ed\uc2dc \ud06c\uac8c \ubc14\ub00c\uc5c8\ub2e4. 2024\ub144 \uc774\ud6c4 \uc2dc\uc791\ud558\ub294 reporting period\ubd80\ud130\ub294 \uc77c\ubd80 \uc608\uc678\ub97c \uc81c\uc678\ud558\uace0 \ub300\ubd80\ubd84\uc758 GST\/HST registrant\uac00 \uc804\uc790\uc801\uc73c\ub85c \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4. \uacfc\uac70\uc5d0\ub294 \ub9e4\ucd9c \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc885\uc774 \uc2e0\uace0\uac00 \uac00\ub2a5\ud55c \uacbd\uc6b0\uac00 \uc788\uc5c8\uae30 \ub54c\ubb38\uc5d0 \uc624\ub798 \uc0ac\uc5c5\uc744 \ud55c \ub0a9\uc138\uc790\uc77c\uc218\ub85d \uc608\uc804 \ubc29\uc2dd\uc744 \uadf8\ub300\ub85c \uc0ac\uc6a9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc8fc\uc758\ud574\uc57c \ud55c\ub2e4. \uc804\uc790\uc2e0\uace0 \uc758\ubb34\ub97c \uc9c0\ud0a4\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc73c\ub85c \uccab \ubc88\uc9f8 \uc704\ubc18\uc5d0\ub294 <strong>$100<\/strong>, \uc774\ud6c4 \uc704\ubc18\uc5d0\ub294 <strong>\uac74\ub2f9<\/strong><strong> $250<\/strong>\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4. \ub530\ub77c\uc11c \u201c\uc2e0\uace0\uae30\ud55c \uc804\uc5d0 \uc6b0\ud3b8\uc73c\ub85c \ubcf4\ub0c8\uc73c\ub2c8 \uad1c\ucc2e\ub2e4\u201d\ub294 \uc0dd\uac01\uc740 \uc704\ud5d8\ud558\ub2e4. \uc2e0\uace0\uae30\ud55c \uc900\uc218 \uc5ec\ubd80\uc640 \uc804\uc790\uc2e0\uace0 \uc758\ubb34 \uc900\uc218 \uc5ec\ubd80\ub294 \uc11c\ub85c \ub2e4\ub978 \ubb38\uc81c\uc774\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p><strong>T4\u00b7T5 <\/strong><strong>\ub4f1<\/strong><strong> Information Return<\/strong><strong>\uc740<\/strong><strong> \u201850<\/strong><strong>\uc7a5<\/strong><strong>\u2019<\/strong><strong>\uc774<\/strong> <strong>\uc544\ub2c8\ub77c<\/strong> <strong>\uc774\uc81c<\/strong><strong> \u20185<\/strong><strong>\uc7a5<\/strong><strong>\u2019<\/strong><strong>\uc774<\/strong> <strong>\uae30\uc900<\/strong><\/p>\n<p>\uc0ac\uc5c5\uc790\uc640 \uace0\uc6a9\uc8fc\uac00 \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \ubcc0\ud654\uac00 \uc788\ub2e4. \uacfc\uac70\uc5d0\ub294 T4\ub098 T5 \uac19\uc740 information return\uc744 \ub300\ub7c9\uc73c\ub85c \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0\uc5d0 \uc8fc\ub85c \uc804\uc790\uc2e0\uace0\ub97c \uc2e0\uacbd \uc37c\ub2e4. \ud2b9\ud788 \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 <strong>50 slips<\/strong>\uc774\ub77c\ub294 \uc61b \uae30\uc900\uc744 \uae30\uc5b5\ud558\uace0 \uc788\ub2e4. \ud558\uc9c0\ub9cc 2024\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc81c\ucd9c\ud558\ub294 information return\ubd80\ud130 \uc804\uc790\uc2e0\uace0 \uae30\uc900\uc774 \ud06c\uac8c \ub0ae\uc544\uc84c\ub2e4. \ud604\uc7ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c <strong>\uac19\uc740<\/strong> <strong>\uc885\ub958\uc758<\/strong><strong> information slip<\/strong><strong>\uc774<\/strong><strong> 5<\/strong><strong>\uc7a5\uc744<\/strong> <strong>\ucd08\uacfc\ud558\uba74<\/strong>, \uc989 6\uc7a5 \uc774\uc0c1\uc774\uba74 \uc804\uc790\uc2e0\uace0 \uc758\ubb34\ub97c \ud655\uc778\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>\uc5ec\uae30\uc5d0\ub294 \ub300\ud45c\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc2e0\uace0\uac00 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<ul>\n<li>T4 \u2013 \uadfc\ub85c\uc18c\ub4dd<\/li>\n<li>T4A \u2013 \uc5f0\uae08, \uc218\uc218\ub8cc \ubc0f \uae30\ud0c0 \uc18c\ub4dd<\/li>\n<li>T4A-NR \u2013 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc9c0\uae09\ud55c \uce90\ub098\ub2e4 \ub0b4 \uc11c\ube44\uc2a4 \ub300\uac00<\/li>\n<li>T5 \u2013 \uc774\uc790\u00b7\ubc30\ub2f9 \ub4f1 \ud22c\uc790\uc18c\ub4dd<\/li>\n<li>T3 slips \u2013 \uc2e0\ud0c1\uc18c\ub4dd \ubc30\ubd84<\/li>\n<li>NR4 \u2013 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc9c0\uae09\ud55c \uce90\ub098\ub2e4 \uc6d0\ucc9c\uc18c\ub4dd<\/li>\n<li>T5008 \u2013 \uc99d\uad8c\uac70\ub798<\/li>\n<li>T5013 \u2013 Partnership \uad00\ub828 \uc815\ubcf4\ubcf4\uace0<\/li>\n<li>T5018 \u2013 \uac74\uc124\uc5c5\uc758 subcontractor \uc9c0\uae09\uc561<\/li>\n<li>T2202 \u2013 \ud559\ube44 \ubc0f \uc7ac\ud559 \uad00\ub828 \uc815\ubcf4<\/li>\n<li>T4RSP, T4RIF \ub4f1 \uac01\uc885 \ub4f1\ub85d\uacc4\uc88c \uad00\ub828 information return<\/li>\n<\/ul>\n<p>\ub530\ub77c\uc11c \uc9c1\uc6d0\uc774 6\uba85\uc778 \uc791\uc740 \ud68c\uc0ac\uac00 T4\ub97c \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc774\ubbf8 \uc804\uc790\uc2e0\uace0 \uaddc\uc815\uc744 \ud655\uc778\ud574\uc57c \ud55c\ub2e4. \ub300\uae30\uc5c5\uc5d0\ub9cc \ud574\ub2f9\ud558\ub294 \uaddc\uc815\uc774 \uc544\ub2c8\ub2e4.<\/p>\n<p><strong>\uc804\uc790\uc2e0\uace0\ub97c<\/strong> <strong>\ud558\uc9c0<\/strong> <strong>\uc54a\uc558\uc744<\/strong> <strong>\ub54c<\/strong> <strong>\ubc8c\uae08\uc740<\/strong><strong>?<\/strong><\/p>\n<p>Information return\uc758 \uc804\uc790\uc2e0\uace0 \uc758\ubb34\ub97c \uc704\ubc18\ud588\uc744 \ub54c \ubc8c\uae08\uc740 \ud574\ub2f9 \uc885\ub958\uc758 slip \uc218\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c4\ub2e4. 6~50\uc7a5\uc740 <strong>$125<\/strong>, 51~250\uc7a5\uc740 <strong>$250<\/strong>, 251~500\uc7a5\uc740 <strong>$500<\/strong>, 501~2,500\uc7a5\uc740 <strong>$1,500<\/strong>, 2,501\uc7a5 \uc774\uc0c1\uc740 <strong>$2,500<\/strong>\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4. \uc5ec\uae30\uc11c \uc911\uc694\ud55c \uac83\uc740 \uc804\uccb4 slip \uc218\ub97c \ub2e8\uc21c\ud788 \ud569\uc0b0\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c <strong>information return<\/strong><strong>\uc758<\/strong> <strong>\uc885\ub958\ubcc4\ub85c<\/strong> <strong>\ud310\ub2e8\ud55c\ub2e4\ub294<\/strong> <strong>\uc810<\/strong>\uc774\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4 \ud55c \uc0ac\uc5c5\uc790\uac00 T4 8\uc7a5\uacfc T5 7\uc7a5, T5018 10\uc7a5\uc744 \uac01\uac01 \uc885\uc774\ub85c \uc2e0\uace0\ud588\ub2e4\uba74 \uc774\ub97c \ub2e8\uc21c\ud788 \ucd1d 25\uc7a5\uc758 information slips\ub85c \ubcf4\ub294 \uac83\uc774 \uc544\ub2c8\ub2e4. \uac01\uac01\uc758 information return\uc5d0 \ub300\ud574 \uc804\uc790\uc2e0\uace0 \uc758\ubb34\uc640 \ubc8c\uae08 \uc801\uc6a9 \uc5ec\ubd80\ub97c \ub530\ub85c \ud310\ub2e8\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p><strong>\uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c\ub3c4<\/strong> <strong>\ubcc4\ub3c4\uc758<\/strong> <strong>\uc804\uc790\uc2e0\uace0<\/strong> <strong>\uc758\ubb34\uac00<\/strong> <strong>\uc788\ub2e4<\/strong><\/p>\n<p>\uc870\uae08 \ub35c \uc54c\ub824\uc9c4 \uaddc\uc815\ub3c4 \uc788\ub2e4. \ud68c\uacc4\uc0ac\ub098 \uc138\ubb34\ub300\ub9ac\uc778\ucc98\ub7fc \ub3c8\uc744 \ubc1b\uace0 \ub2e4\ub978 \uc0ac\ub78c\uc758 \uc138\uae08\uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uc0ac\ub78c\uc5d0\uac8c\ub294 \ub0a9\uc138\uc790\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uc804\uc790\uc2e0\uace0 \uc758\ubb34\uc640 \ubcc4\ub3c4\ub85c <strong>Mandatory Electronic Filing for Tax Preparers<\/strong> \uaddc\uc815\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\ub2e4. 2024\ub144\ubd80\ud130 \uc720\uc0c1\uc73c\ub85c \uc791\uc131\ud558\ub294 T1 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c, T2 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c \ub610\ub294 T3 \uc2e0\ud0c1 \uc2e0\uace0\uc11c\uac00 \uac01\uac01 \uc5f0\uac04 5\uac74\uc744 \ucd08\uacfc\ud558\uba74 \ud574\ub2f9 tax preparer\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \uc804\uc790\uc2e0\uace0 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294\ub2e4. \uc774 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uba74 T1\uacfc T3\ub294 \uc77c\ubc18\uc801\uc73c\ub85c <strong>\uac74\ub2f9<\/strong><strong> $25<\/strong>, T2\ub294 <strong>\uac74\ub2f9<\/strong><strong> $100<\/strong>\uc758 tax preparer penalty\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4. \ub2e4\ub9cc \uc774 \uaddc\uc815\uc5d0\ub294 \uc77c\uc815\ud55c \uc608\uc678\uc640 \uc5f0\uac04 \uc81c\ud55c\uc801\uc778 non-electronic filing allowance\uac00 \uc874\uc7ac\ud558\ubbc0\ub85c \ub2e8\uc21c\ud788 \u201c6\ubc88\uc9f8 \uc2e0\uace0\uc11c\ubd80\ud130 \ubb34\uc870\uac74 \ubc8c\uae08\u201d\uc774\ub77c\uace0 \uc774\ud574\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4. \ub610\ud55c \uc77c\ubc18 \ud68c\uc0ac\uc758 \uc9c1\uc6d0\uc774 \uc790\uc2e0\uc758 \uace0\uc6a9\uc8fc\ub97c \uc704\ud574 \uc5c5\ubb34\uc758 \uc77c\ubd80\ub85c \uc138\uae08\uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uacfc \uc678\ubd80 \uace0\uac1d\uc5d0\uac8c \ub3c8\uc744 \ubc1b\uace0 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 professional tax preparer\uc758 \uacbd\uc6b0\ub3c4 \ub3d9\uc77c\ud558\uac8c \ucde8\uae09\ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4.<\/p>\n<p><strong>CRA<\/strong><strong>\uc5d0<\/strong> <strong>\ub0b4\ub294<\/strong> <strong>\ub3c8\ub3c4<\/strong><strong> $10,000<\/strong><strong>\ub97c<\/strong> <strong>\ub118\uc73c\uba74<\/strong> <strong>\uc804\uc790\ub0a9\ubd80\ub97c<\/strong> <strong>\ud655\uc778\ud574\uc57c<\/strong> <strong>\ud55c\ub2e4<\/strong><\/p>\n<p>\uc804\uc790\ud654\ub294 \uc2e0\uace0\uc11c\uc5d0\ub9cc \uc801\uc6a9\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub2e4. 2024\ub144\ubd80\ud130 Receiver General\uc5d0 \ub0a9\ubd80\ud558\ub294 \uae08\uc561\uc774 <strong>$10,000<\/strong><strong>\ub97c<\/strong> <strong>\ucd08\uacfc\ud558\ub294<\/strong> <strong>\uacbd\uc6b0<\/strong>\uc5d0\ub294 \ud569\ub9ac\uc801\uc73c\ub85c \uc804\uc790\ub0a9\ubd80\uac00 \ubd88\uac00\ub2a5\ud55c \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c electronic payment\ub97c \ud574\uc57c \ud55c\ub2e4. \ubc95\uc778\uc138 \uc794\uc561, \ubc95\uc778\uc138 instalment, payroll remittance, GST\/HST remittance \ub4f1 CRA\uc5d0 \ub0a9\ubd80\ud558\ub294 \uc5ec\ub7ec \uc885\ub958\uc758 \uae08\uc561\uc5d0\uc11c \uc774 \uaddc\uc815\uc744 \ud655\uc778\ud560 \ud544\uc694\uac00 \uc788\ub2e4. \ub530\ub77c\uc11c \ud070 \uae08\uc561\uc758 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uba74\uc11c \uc608\uc804\ucc98\ub7fc \uc2b5\uad00\uc801\uc73c\ub85c \uc218\ud45c\ub97c \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ud604\uc7ac\uc758 electronic payment requirement\ub97c \uba3c\uc800 \ud655\uc778\ud558\ub294 \uac83\uc774 \uc88b\ub2e4.<\/p>\n<p><strong>\u201c<\/strong><strong>\uae30\ud55c<\/strong> <strong>\uc548\uc5d0<\/strong> <strong>\uc2e0\uace0\ud588\ub2e4<\/strong><strong>\u201d<\/strong><strong>\ub9cc\uc73c\ub85c\ub294<\/strong> <strong>\ucda9\ubd84\ud558\uc9c0<\/strong> <strong>\uc54a\uc740<\/strong> <strong>\uc2dc\ub300<\/strong><\/p>\n<p>\ucd5c\uadfc CRA\uc758 \ubcc0\ud654\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uc810\uc740 \uc138\uae08 \uc2e0\uace0\uc758 compliance\ub97c \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud788 **\u201c\ubb34\uc5c7\uc744 \uc5b8\uc81c\uae4c\uc9c0 \uc2e0\uace0\ud588\ub294\uac00\u201d**\ub9cc\uc73c\ub85c \ud310\ub2e8\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4\ub294 \uac83\uc774\ub2e4. \uc774\uc81c\ub294 \uc5ec\uae30\uc5d0 **\u201c\uc5b4\ub5a4 \ubc29\ubc95\uc73c\ub85c \uc2e0\uace0\ud588\ub294\uac00\u201d**\uae4c\uc9c0 \ud655\uc778\ud574\uc57c \ud55c\ub2e4. \ud2b9\ud788 \uc0ac\uc5c5\uc790\ub77c\uba74 \ub2e4\uc74c \ub124 \uac00\uc9c0\ub294 \uae30\uc5b5\ud574 \ub458 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n<p><strong>T2 <\/strong><strong>\ubc95\uc778\uc138<\/strong> <strong>\uc2e0\uace0\ub294<\/strong> <strong>\ub300\ubd80\ubd84<\/strong> <strong>\uc804\uc790\uc2e0\uace0<\/strong><strong>, GST\/HST<\/strong><strong>\ub3c4<\/strong> <strong>\ub300\ubd80\ubd84<\/strong> <strong>\uc804\uc790\uc2e0\uace0<\/strong><strong>, <\/strong><strong>\uac19\uc740<\/strong> <strong>\uc885\ub958\uc758<\/strong><strong> information slip<\/strong><strong>\uc774<\/strong><strong> 5<\/strong><strong>\uc7a5\uc744<\/strong> <strong>\ucd08\uacfc\ud558\uba74<\/strong> <strong>\uc804\uc790\uc2e0\uace0<\/strong> <strong>\uc5ec\ubd80<\/strong> <strong>\ud655\uc778<\/strong><strong>, CRA <\/strong><strong>\ub0a9\ubd80\uc561\uc774<\/strong><strong> $10,000<\/strong><strong>\ub97c<\/strong> <strong>\ucd08\uacfc\ud558\uba74<\/strong> <strong>\uc804\uc790\ub0a9\ubd80<\/strong> <strong>\uc5ec\ubd80<\/strong> <strong>\ud655\uc778<\/strong><strong>.<\/strong><\/p>\n<p>\uacfc\uac70\uc5d0 \uc885\uc774 \uc2e0\uace0\uac00 \uac00\ub2a5\ud588\ub358 \uacbd\ud5d8\uc774 \uc788\ub2e4\uace0 \ud574\uc11c \ud604\uc7ac\ub3c4 \uac19\uc740 \ubc29\ubc95\uc774 \ud5c8\uc6a9\ub41c\ub2e4\uace0 \uc0dd\uac01\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4. CRA\uc758 \uc804\uc790\uc2e0\uace0 \uaddc\uc815\uc740 \ucd5c\uadfc \uba87 \ub144 \uc0ac\uc774 \uc0c1\ub2f9\ud788 \ube60\ub974\uac8c \ud655\ub300\ub418\uc5c8\uae30 \ub54c\ubb38\uc774\ub2e4. \ud2b9\ud788 T4, T5\uc640 \uac19\uc740 information return\uc758 \uc804\uc790\uc2e0\uace0 \uae30\uc900\uc774 \uacfc\uac70 50\uc7a5\uc5d0\uc11c \ud604\uc7ac 5\uc7a5 \ucd08\uacfc\ub85c \ud06c\uac8c \ub0ae\uc544\uc84c\ub2e4\ub294 \uc0ac\uc2e4\uc740 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790\uc5d0\uac8c\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc138\uae08 \uc790\uccb4\ub97c \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\ub294 \uac83\ub3c4 \uc911\uc694\ud558\uc9c0\ub9cc, \uc774\uc81c\ub294 <strong>\uc2e0\uace0<\/strong> <strong>\ubc29\ubc95\uc744<\/strong> <strong>\uc815\ud655\ud558\uac8c<\/strong> <strong>\uc120\ud0dd\ud558\ub294<\/strong> <strong>\uac83<\/strong> <strong>\uc5ed\uc2dc<\/strong> <strong>\uc138\ubb34<\/strong><strong> compliance<\/strong><strong>\uc758<\/strong> <strong>\uc77c\ubd80<\/strong>\uc774\ub2e4. \uc885\uc774 \uc2e0\uace0\uac00 \uc775\uc219\ud558\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uae30\uc874 \ubc29\uc2dd\uc744 \uacc4\uc18d \uc0ac\uc6a9\ud558\ub2e4\uac00\ub294 \uc138\uae08\uc774\ub098 \uc774\uc790\uac00 \uc804\ud600 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \uc0c1\ud669\uc5d0\uc11c\ub3c4 \uc608\uc0c1\ud558\uc9c0 \ubabb\ud55c \ubc8c\uae08\uc744 \ubd80\ub2f4\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc8fc\uc758\ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n<p><em>\ubcf8 \ub0b4\uc6a9\uc740 \uc77c\ubc18\uc801\uc778 \uc138\ubb34\uc815\ubcf4 \uc81c\uacf5\uc744 \ubaa9\uc801\uc73c\ub85c \ud558\uba70, \uac1c\ubcc4 \ub0a9\uc138\uc790\uc758 \uc0c1\ud669\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\ub294 \uc2e0\uace0 \uc758\ubb34\uc640 \uc608\uc678\uac00 \ub2e4\ub97c \uc218 \uc788\uc73c\ubbc0\ub85c \uc2e4\uc81c \uc2e0\uace0 \uc2dc\uc5d0\ub294 \ucd5c\uc2e0 CRA \uaddc\uc815 \ubc0f \uc804\ubb38\uac00\uc758 \ud655\uc778\uc774 \ud544\uc694\ud558\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>&nbsp;<\/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; 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