{"id":228,"date":"2014-06-16T20:21:11","date_gmt":"2014-06-16T20:21:11","guid":{"rendered":"http:\/\/litao.tlinc.ca\/cn\/?page_id=228"},"modified":"2022-04-07T23:14:02","modified_gmt":"2022-04-08T04:14:02","slug":"blogs","status":"publish","type":"page","link":"http:\/\/www.canada-cpa.ca\/cn\/blogs\/","title":{"rendered":"\u8d22\u7a0e\u8d44\u8baf"},"content":{"rendered":"<div  class='av-alb-blogposts template-blog  '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Blog\" ><article class=\"post-entry post-entry-type-standard post-entry-470 post-loop-1 post-parity-odd single-big  post-470 post type-post status-publish format-standard hentry category-business-tax-update-cn\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: The Canada Emergency Wage Subsidy &#8211; Video\"><h2 class='post-title entry-title ' 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class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/author\/tli\/\" title=\"Posts by tli\" rel=\"author\">tli<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><div class=\"read-more-link\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2020\/04\/07\/the-canada-emergency-wage-subsidy\/\" class=\"more-link\">Read more<span class=\"more-link-arrow\"><\/span><\/a><\/div>\n<\/div><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>http:\/\/www.canada-cpa.ca\/cn\/wp-content\/uploads\/sites\/2\/2014\/06\/TaoLiCA-chinese-logo-1030x229.png<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>tli<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>http:\/\/www.canada-cpa.ca\/cn\/wp-content\/uploads\/sites\/2\/2014\/06\/TaoLiCA-chinese-logo-1030x229.png<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>tli<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2020-04-07T07:02:36-05:00\" >2020-04-07 07:02:36<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2020-04-07 07:10:00<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>The Canada Emergency Wage Subsidy &#8211; Video<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-420 post-loop-2 post-parity-even single-big  post-420 post type-post status-publish format-standard hentry category-7\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: \u7576\u5fc3\uff0c\u7a05\u52d9\u5c40\u63d0\u4f9b\u7d66\u7d0d\u7a05\u4eba\u7684\u7b54\u6848\u5927\u7d0430%\u5305\u542b\u932f\u8aa4\"><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2017\/11\/22\/%e7%95%b6%e5%bf%83%ef%bc%8c%e7%a8%85%e5%8b%99%e5%b1%80%e6%8f%90%e4%be%9b%e7%b5%a6%e7%b4%8d%e7%a8%85%e4%ba%ba%e7%9a%84%e7%ad%94%e6%a1%88%e5%a4%a7%e7%b4%8430%e5%8c%85%e5%90%ab%e9%8c%af%e8%aa%a4\/\" rel=\"bookmark\" title=\"Permanent Link: \u7576\u5fc3\uff0c\u7a05\u52d9\u5c40\u63d0\u4f9b\u7d66\u7d0d\u7a05\u4eba\u7684\u7b54\u6848\u5927\u7d0430%\u5305\u542b\u932f\u8aa4\">\u7576\u5fc3\uff0c\u7a05\u52d9\u5c40\u63d0\u4f9b\u7d66\u7d0d\u7a05\u4eba\u7684\u7b54\u6848\u5927\u7d0430%\u5305\u542b\u932f\u8aa4<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2017-11-22T12:50:27-05:00\" >November 22, 2017<\/time><span class=\"text-sep\">\/<\/span><span class=\"comment-container minor-meta\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2017\/11\/22\/%e7%95%b6%e5%bf%83%ef%bc%8c%e7%a8%85%e5%8b%99%e5%b1%80%e6%8f%90%e4%be%9b%e7%b5%a6%e7%b4%8d%e7%a8%85%e4%ba%ba%e7%9a%84%e7%ad%94%e6%a1%88%e5%a4%a7%e7%b4%8430%e5%8c%85%e5%90%ab%e9%8c%af%e8%aa%a4\/#respond\" class=\"comments-link\">0 Comments<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"http:\/\/www.canada-cpa.ca\/cn\/category\/chinese-articles\/%e8%b4%a2%e7%a8%8e%e6%96%b0%e9%97%bb\/\" rel=\"tag\">\u8d22\u7a0e\u65b0\u95fb<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/author\/tli\/\" title=\"Posts by tli\" rel=\"author\">tli<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>\u52a0\u62ff\u5927\u7e02\u5be9\u8a08\u5e2bMichael Ferguson\u767c\u73fe\u7a05\u52d9\u5c40\u63d0\u4f9b\u7d66\u7d0d\u7a05\u4eba\u7684\u7b54\u6848\u5927\u7d0430%\u662f\u932f\u8aa4\u7684\u3002\u53e6\u5916\u57282016\u5e74\u4e09\u6708\u52302017\u5e74\u4e09\u6708\u4e00\u5e74\u5185\u6709\u4e8c\u5343\u4e5d\u767e\u842c\u6b21\u7d0d\u7a05\u4eba\u7684\u96fb\u8a71\u54a8\u8a62\u670d\u52d9\u5f97\u4e0d\u5230\u7a05\u52d9\u5c40\u7684\u63a5\u807d\u3002\u570b\u7a05\u5c40\u9577Diane Lebouthillier\u627f\u8a8d\u7e02\u5be9\u8a08\u5e2b\u7684\u767c\u73fe\uff0c\u5e76\u4e14\u6307\u51fa\u653f\u5e9c\u64a5\u6b3e\u4e94\u5343\u842c\u6b63\u5728\u6539\u5584\u7a05\u52d9\u5c40\u7684\u96fb\u8a71\u7cfb\u7d71,2018\u6703\u6709\u6539\u5584\u3002 \u8a73\u60c5\u8acb\u898b Global and Mail. https:\/\/www.theglobeandmail.com\/news\/politics\/cra-blocks-calls-often-gives-taxpayers-wrong-information-auditor-says\/article37036667\/ \u52a0\u62ff\u5927\u7e02\u5be9\u8a08\u5e2bMichael Ferguson\u767c\u73fe\u7a05\u52d9\u5c40\u63d0\u4f9b\u7d66\u7d0d\u7a05\u4eba\u7684\u7b54\u6848\u5927\u7d0430%\u662f\u932f\u8aa4\u7684\u3002<\/p>\n<div class=\"read-more-link\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2017\/11\/22\/%e7%95%b6%e5%bf%83%ef%bc%8c%e7%a8%85%e5%8b%99%e5%b1%80%e6%8f%90%e4%be%9b%e7%b5%a6%e7%b4%8d%e7%a8%85%e4%ba%ba%e7%9a%84%e7%ad%94%e6%a1%88%e5%a4%a7%e7%b4%8430%e5%8c%85%e5%90%ab%e9%8c%af%e8%aa%a4\/\" class=\"more-link\">Read more<span class=\"more-link-arrow\"><\/span><\/a><\/div>\n<\/div><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>http:\/\/www.canada-cpa.ca\/cn\/wp-content\/uploads\/sites\/2\/2014\/06\/TaoLiCA-chinese-logo-1030x229.png<\/span>\n\t\t\t\t\t\t<span 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class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>\u7576\u5fc3\uff0c\u7a05\u52d9\u5c40\u63d0\u4f9b\u7d66\u7d0d\u7a05\u4eba\u7684\u7b54\u6848\u5927\u7d0430%\u5305\u542b\u932f\u8aa4<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-415 post-loop-3 post-parity-odd single-big  post-415 post type-post status-publish format-standard hentry category-chinese-articles category-7\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: \u65e5\u672c\u7684\u5320\u4eba\u6210\u529f\u5b66:3.3\u5e73\u7c73\u7f8a\u7fb9\u5c0f\u5e97\u5e74\u4ea73\u4ebf\u65e5\u5143\"><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2016\/08\/09\/%e6%97%a5%e6%9c%ac%e7%9a%84%e5%8c%a0%e4%ba%ba%e6%88%90%e5%8a%9f%e5%ad%a63-3%e5%b9%b3%e7%b1%b3%e7%be%8a%e7%be%b9%e5%b0%8f%e5%ba%97%e5%b9%b4%e4%ba%a73%e4%ba%bf%e6%97%a5%e5%85%83\/\" rel=\"bookmark\" title=\"Permanent Link: \u65e5\u672c\u7684\u5320\u4eba\u6210\u529f\u5b66:3.3\u5e73\u7c73\u7f8a\u7fb9\u5c0f\u5e97\u5e74\u4ea73\u4ebf\u65e5\u5143\">\u65e5\u672c\u7684\u5320\u4eba\u6210\u529f\u5b66:3.3\u5e73\u7c73\u7f8a\u7fb9\u5c0f\u5e97\u5e74\u4ea73\u4ebf\u65e5\u5143<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2016-08-09T16:34:58-05:00\" >August 9, 2016<\/time><span class=\"text-sep\">\/<\/span><span class=\"comment-container minor-meta\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2016\/08\/09\/%e6%97%a5%e6%9c%ac%e7%9a%84%e5%8c%a0%e4%ba%ba%e6%88%90%e5%8a%9f%e5%ad%a63-3%e5%b9%b3%e7%b1%b3%e7%be%8a%e7%be%b9%e5%b0%8f%e5%ba%97%e5%b9%b4%e4%ba%a73%e4%ba%bf%e6%97%a5%e5%85%83\/#respond\" class=\"comments-link\">0 Comments<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"http:\/\/www.canada-cpa.ca\/cn\/category\/chinese-articles\/\" rel=\"tag\">\u8d22\u7a0e\u6587\u7ae0<\/a>, <a href=\"http:\/\/www.canada-cpa.ca\/cn\/category\/chinese-articles\/%e8%b4%a2%e7%a8%8e%e6%96%b0%e9%97%bb\/\" rel=\"tag\">\u8d22\u7a0e\u65b0\u95fb<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/author\/tli\/\" title=\"Posts by tli\" rel=\"author\">tli<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>\u5728\u65e5\u672c\u4e00\u5bb6\u53ea\u6709\u4e00\u576a\uff08\u7ea63.3\u5e73\u65b9\u7c73\uff09\u7684\u70b9\u5fc3\u5e97\uff0c\u5e74\u9500\u552e\u989d\u5c45\u7136\u9ad8\u8fbe3\u4ebf\u65e5\u5143\uff08\u7ea62387\u4e07\u5143\u4eba\u6c11\u5e01\uff09\uff0c\u5b8c\u7f8e\u8be0\u91ca\u4e86\u300a\u5320\u4eba\u7cbe\u795e\u300b\u4e2d\u7684\u7cbe\u9ad3\uff1a\u5168\u5fc3\u5168\u610f\u6295\u5165\uff0c\u7ec8\u6709\u4fee\u6210\u6b63\u679c\u7684\u4e00\u5929\u3002\u6216\u8bb8\u542f\u793a\u5c31\u5728\u8fd9\u5bb6\u5e97\u91cc\uff01 \u3010\u7f8a\u7fb9\u5c0f\u5e97\u3011 &nbsp; \u8fd9\u5bb6\u540d\u53eb\u5c0f\u7af9\u7684\u70b9\u5fc3\u5e97\u4f4d\u4e8e\u4e1c\u4eac\u5409\u7965\u5bfa\u5546\u4e1a\u8857\uff0c\u53ea\u51fa\u552e\u7f8a\u7fb9\u548c\u6700\u4e2d\u4e24\u79cd\u70b9\u5fc3\u3002 \u5c0f\u5e97\u7684\u7f8a\u7fb9\u6bcf\u5929\u9650\u91cf150\u4e2a\uff0c\u6bcf\u4eba\u9650\u8d2d5\u4e2a\uff0c\u4e3a\u4e86\u4e70\u5230\u8fd9\u79cd\u68a6\u5e7b\u7f8a\u7fb9\uff0c\u8bb8\u591a\u4eba\u65e9\u4e0a\u56db\u4e94\u70b9\u5c31\u6765\u6392\u961f\uff0c\u8981\u662f\u8d76\u4e0a\u8282\u5047\u65e5\uff0c\u751a\u81f3\u6709\u4eba\u534a\u591c1\u70b9\u5c31\u6765\u6392\u961f\uff0c\u8fd9\u79cd\u6392\u961f\u7684\u60c5 \u51b5\u5c45\u7136\u6301\u7eed\u4e8640\u591a\u5e74\u3002\u7f8a\u7fb9\u968f\u7985\u5b97\u4f20\u81f3\u65e5\u672c\uff0c\u7531\u4e8e\u50e7\u4eba\u4e0d\u5403\u8089\uff0c\u5c31\u7528\u7ea2\u8c46\u4e0e\u9762\u7c89\u6216\u845b\u7c89\u6df7\u5408\u540e\u84b8\u5236\uff0c\u5236\u4f5c\u65b9\u6cd5\u5f88\u7b80\u5355\uff0c\u628a\u7ea2\u8c46\u716e\u719f\u3001\u78be\u788e\uff0c\u518d\u548c\u7802\u7cd6\u548c\u743c\u8102\u6df7\u5408\u71ac \u716e\uff0c\u7136\u540e\u51b7\u5374\u6210\u578b\u5373\u53ef\u3002 \u8fd9\u5bb6\u5e97\u4ece\u6765\u6ca1\u505a\u8fc7\u5e7f\u544a\uff0c\u4e5f\u6ca1\u63a5\u53d7\u8fc7\u91c7\u8bbf\uff0c\u5e97\u9762\u5c0f\u800c\u6734\u7d20\uff0c\u95e8\u524d\u4e5f\u6ca1\u6709\u505c\u8f66\u573a\uff0c\u4f46\u5e97\u95e8\u524d\u6392\u4e86\u56db\u5341\u5e74\u7684\u961f\uff0c\u5e74\u9500\u552e\u989d3\u4ebf\u65e5\u5143\uff0c\u5b9e\u5728\u8ba9\u4eba\u60ca\u53f9\u3002\u4ec0\u4e48\u539f\u56e0\u5462\uff0c\u662f\u56e0\u4e3a\u5e97\u5bb6\u628a\u5236\u4f5c\u7f8a\u7fb9\u8fd9\u6837\u7684\u4e8b\u5f53\u4f5c\u6bd5\u751f\u7684\u4e8b\u4e1a\uff0c\u7528\u5fc3\u53bb\u4f53\u4f1a\uff0c\u4e25\u683c\u8981\u6c42\u6bcf\u4e00\u4e2a\u73af\u8282\uff0c\u505a\u5230\u6781\u81f4\uff0c\u51e0\u8fd1\u4e8e\u9053\u3002 \u65e5\u672c\u662f\u4e00\u4e2a\u5d07\u5c1a\u9053\u7684\u56fd\u5bb6\uff0c\u5404\u884c\u5404\u4e1a\u505a\u5230\u6781\u81f4\u90fd\u53ef\u5165\u9053\uff0c\u6bd4\u5982\u82b1\u9053\uff0c\u9999\u9053\uff0c\u8336\u9053\uff0c\u9053\u5c31\u662f\u628a\u4e8b\u60c5\u505a\u5230\u6781\u81f4\u7684\u7cbe\u795e\u3002\u8fd9\u5bb6\u70b9\u5fc3\u5e97\u7684\u5e97\u4e3b\u7a3b\u57a3\u5973\u58eb\u8ddf\u968f\u7236\u4eb2\u5b66\u4e60\u7f8a\u7fb9\u7684\u5236 \u4f5c\uff0c\u5979\u6709\u4e94\u4e2a\u5144\u5f1f\u59d0\u59b9\uff0c\u522b\u4eba\u90fd\u53d7\u4e0d\u4e86\u5979\u529b\u6c42\u5b8c\u7f8e\u7684\u7236\u4eb2\u5728\u5236\u4f5c\u7f8a\u7fb9\u4e2d\u7684\u82db\u523b\u3002\u5b66\u4e60\u7684\u8fc7\u7a0b\u4e2d\uff0c\u4e0d\u77e5\u505a\u4e86\u591a\u5c11\u7f8a\u7fb9\uff0c\u4f46\u6bcf\u6b21\u7236\u4eb2\u54c1\u5c1d\u540e\u90fd\u8bf4\u4e0d\u884c\uff0c\u76f4\u63a5\u4e22\u8fdb\u5783\u573e\u7bb1\u3002 &nbsp; \u7136\u540e\u5979\u518d\u4e0d\u65ad\u5b66\u4e60\u548c\u6539\u8fdb\uff0c\u6162\u6162\u5c31\u80fd\u5403\u51fa\u4e3a\u4ec0\u4e48\u6bcf\u4e00\u5929\u6709\u7ec6\u5fae\u7684\u5dee\u5f02\uff0c\u6709\u65f6\u5019\u662f\u56e0\u4e3a\u706b\u5019\uff0c\u6709\u65f6\u662f\u56e0\u4e3a\u6e05\u6d17\u7ea2\u8c46\u7684\u65b9\u6cd5\uff0c\u8fd9\u6837\u7ecf\u8fc7\u4e0d\u65ad\u7684\u5b66\u4e60\u548c\u5c1d\u8bd5\uff0c\u624d\u6700\u7ec8\u505a\u51fa\u5b8c \u7f8e\u7684\u7f8a\u7fb9\u3002\u7a3b\u57a3\u5973\u58eb\u8bf4\uff0c\u56e0\u4e3a\u56db\u5b63\u6c14\u5019\u6709\u5fae\u5999\u7684\u53d8\u5316\uff0c\u716e\u7ea2\u5c0f\u8c46\u7684\u6e29\u5ea6\u5c31\u662f\u968f\u5f53\u5929\u6c14\u6e29\u800c\u53d8\u5316\u7684\uff0c\u5473\u9053\u4f1a\u56e0\u6e29\u5ea6\u548c\u6e7f\u5ea6\u7684\u5fae\u5999\u4e0d\u540c\u800c\u6709\u6240\u53d8\u5316\uff0c\u6240\u4ee5\u5fc5\u987b\u7528\u8eab\u4f53\u611f\u53d7 \u6e29\u5ea6\u7684\u7ec6\u5fae\u53d8\u5316\u3002 \u8fd9\u4e5f\u5c31\u4e0d\u96be\u7406\u89e33\u5e73\u7c73\u7684\u5c0f\u5e97\u4e3a\u4ec0\u4e48\u80fd\u5e74\u9500\u552e3\u4ebf\u65e5\u5143\uff0c\u4e3a\u4ec0\u4e48\u5e97\u95e8\u53e3\u6bcf\u5929\u56db\u70b9\u5c31\u6709\u4eba\u6392\u961f\uff0c\u6301\u7eed\u4e8640\u591a\u5e74\u3002 &nbsp; \u3010\u54c1\u8d28\u624d\u662f\u6700\u597d\u7684\u8425\u9500\u3011 \u4e3a\u4ec0\u4e48\u9650\u91cf150\u4e2a\u7f8a\u7fb9\u5462\uff0c\u8fd9\u4e5f\u662f\u6709\u539f\u56e0\u7684\uff0c\u5e76\u4e0d\u662f\u9965\u997f\u8425\u9500\uff0c\u800c\u662f\u5bf9\u54c1\u8d28\u7684\u8ffd\u6c42\u3002\u4e00\u95053\u516c\u65a4\u7684\u7ea2\u8c46\uff0c\u505a50\u4e2a\u7f8a\u7fb9\uff0c\u7ea2\u5c0f\u8c46\u8d85\u8fc73\u516c\u65a4\uff0c\u5c31\u505a\u4e0d\u51fa\u90a3\u4e48\u597d\u7684\u5473\u9053\u4e86\uff0c\u6bcf\u5929\u505a\u4e09\u9505\u8981\u82b1\u5341\u4e2a\u534a\u5c0f\u65f6\uff0c\u5df2\u7ecf\u662f\u6781\u9650\u4e86\uff0c\u6240\u4ee5\u4e00\u5929\u53ea\u80fd\u5356150\u4e2a\u7f8a\u7fb9\u3002 &nbsp; \u5ba2\u4eba\u4eec\u5e0c\u671b\u80fd\u4fdd\u8bc1\u53e3\u5473\uff0c\u56e0\u6b64\u80fd\u7406\u89e3\u4ed6\u4eec\u4e00\u5929\u9650\u91cf150\u4e2a\u7684\u539f\u56e0\uff0c\u51fa\u4e8e\u5bf9\u5c0f\u7af9\u70b9\u5fc3\u5e97\u7684\u559c\u7231\uff0c\u8bb8\u591a\u5ba2\u4eba\u81ea\u53d1\u6210\u7acb\u4e86\u201c\u5c0f\u7af9\u4f1a\u201d\uff0c\u76f8\u7ea6\u4e00\u8d77\u6392\u961f\uff0c\u5e76\u63d0\u51fa\u4e00\u4e9b\u5efa\u8bae\u3002\u6bd4\u5982\u6bcf\u4eba\u6bcf\u5929\u9650\u8d2d5\u4e2a\u7684\u5efa\u8bae\u5c31\u662f\u7531\u987e\u5ba2\u4eec\u63d0\u51fa\u7684\uff0c\u5982\u679c\u4e0d\u9650\u5236\uff0c\u4e00\u4e2a\u4eba\u4e00\u4e0b\u5168\u90e8\u4e70\u8d70\u4e86\uff0c\u540e\u9762\u7684\u4eba\u5c31\u4e70\u4e0d\u5230\u4e86\u3002 &nbsp; \u8fd9\u5c31\u662f\u73b0\u5728\u8bb8\u591a\u4e92\u8054\u7f51\u4f01\u4e1a\u90fd\u8bf4\u7684\u793e\u7fa4\u6a21\u5f0f\uff0c\u6709\u8fd9\u4e48\u4e00\u7fa4\u5fe0\u5b9e\u7684\u987e\u5ba2\uff0c\u81ea\u53d1\u7ec4\u6210\u793e\u7fa4\uff0c\u7ed9\u4f01\u4e1a\u63d0\u5efa\u8bae\uff0c\u5e2e\u4f01\u4e1a\u5ba3\u4f20\uff0c\u751f\u610f\u600e\u4e48\u53ef\u80fd\u4e0d\u597d\u3002\u66f4\u8ba9\u4eba\u5c0a\u656c\u7684\u662f\uff0c\u8fd9\u5bb6\u5e97\u8fd8\u627f\u62c5\u8d77\u793e\u4f1a\u8d23\u4efb\uff0c\u4ed6\u4eec10%\u7684\u5458\u5de5\u662f\u6b8b\u969c\u8005\uff0c\u70b9\u5fc3\u4e2d\u9971\u542b\u7740\u5bf9\u793e\u4f1a\u5f31\u52bf\u7fa4\u4f53\u7684\u5173\u7167\u548c\u6e29\u60c5\uff0c\u8fd9\u4e5f\u662f\u4e00\u79cd\u72ec\u7279\u7684\u5473\u9053\u5427\u3002 &nbsp; \u3010\u4f01\u4e1a\u4e3a\u4ec0\u4e48\u9700\u8981\u201c\u5320\u4eba\u7cbe\u795e\u201d\uff1f\u3011 \u65e5\u672c\u63a8\u5d07\u201c\u5320\u4eba\u7cbe\u795e\u201d\uff0c\u5c0a\u91cd\u5320\u4eba\u7684\u4f20\u7edf\u5c55\u73b0\u5728\u5404\u884c\u5404\u4e1a\uff0c\u5bf9\u5f85\u5de5\u4f5c\u4e0d\u61c8\u4e0d\u6020\u3001\u4e25\u8c28\u548c\u8ba4\u771f\uff0c\u4e0d\u4ec5\u5e26\u6765\u7ecf\u6d4e\u6536\u5165\u7684\u5bcc\u8db3\u548c\u7a33\u5b9a\uff1b\u4e5f\u4f7f\u4eba\u4ece\u5de5\u4f5c\u7684\u7ec6\u8282\u4e2d\uff0c\u4f53\u4f1a\u5de5\u4f5c\u7684\u4ef7\u503c\u548c\u4eba\u751f\u7684\u610f\u4e49\u3002 \u8fd9\u4e00\u201c\u5320\u4eba\u7cbe\u795e\u201d\u4e5f\u5f62\u6210\u65e5\u672c\u4eba\u505a\u4e8b\u7684\u4e24\u4e2a\u91cd\u8981\u7279\u5f81\uff0c\u5bf9\u5de5\u4f5c\u7684\u9ad8\u5ea6\u5fe0\u5b9e\u548c\u628a\u5de5\u4f5c\u505a\u5230\u6781\u81f4\u3002\u5f53\u4eba\u7684\u7cbe\u795e\u5c55\u73b0\u5728\u65e5\u672c\u7684\u73b0\u5b9e\uff0c\u8f6c\u5316\u6210\u7269\u8d28\u8d22\u5bcc\u65f6\uff0c\u4e0d\u4ec5\u652f\u6491\u7740\u6218\u540e\u7684 \u65e5\u672c\u5c06\u4e0d\u540c\u4ea7\u4e1a\u7684\u89e6\u89d2\u4f38\u5411\u5168\u7403\uff0c\u521b\u9020\u51fa\u7ecf\u6d4e\u5947\u8ff9\uff1b\u4e5f\u6781\u5927\u7684\u63d0\u5347\u4e86\u65e5\u672c\u56fd\u6c11\u7684\u81ea\u4fe1\u3001\u81ea\u8c6a\u548c\u81ea\u5c0a\u3002\u56e0\u6b64\u6709\u4eba\u8bf4\uff0c\u6218\u8d25\u7684\u65e5\u672c\u80fd\u4ece\u4e00\u7247\u5e9f\u589f\u4e2d\u91cd\u5efa\uff0c\u6210\u4e3a\u4e16\u754c\u7ecf\u6d4e\u5f3a \u56fd\uff0c\u6700\u91cd\u8981\u7684\u539f\u56e0\u4e4b\u4e00\u6b63\u662f\u5f97\u76ca\u4e8e\u4f20\u7edf\u7684\u201c\u5320\u4eba\u7cbe\u795e\u201d\u3002 \u5320\u4eba\u6587\u5316\u7684\u672c\u8d28\uff0c\u53ea\u662f\u4e8c\u4e2a\u8bcd\uff1a\u4e00\u662f\u656c\u4e1a\u3001\u4e00\u662f\u8ba4\u771f\u3002\u66f4\u91cd\u8981\u7684\u662f\u5f53\u5320\u4eba\u6587\u5316\u88ab\u5168\u793e\u4f1a\u6240\u627f\u8ba4\uff0c\u656c\u4e1a\u548c\u8ba4\u771f\u8fd9\u4e8c\u4e2a\u8bcd\uff0c\u88ab\u6574\u4e2a\u65e5\u672c\u793e\u4f1a\u63a5\u53d7\u548c\u53d1\u626c\u3002\u5b83\u4eec\u88ab\u5316\u5165\u5230\u65e5\u672c\u4eba\u7684\u9aa8\u9ad3\u4e2d\uff0c\u6210\u4e86\u65e5\u672c\u793e\u4f1a\u7684\u201c\u5e38\u8bc6\u201d\u3002 \u201c\u5320\u4eba\u201d\u5728\u65e5\u6587\u4e2d\u5199\u6210\u201c\u804c\u4eba\u201d\u3002\u4f5c\u4e3a\u5320\u4eba\u6700\u5178\u578b\u7684\u6c14\u8d28\uff0c\u662f\u5bf9\u81ea\u5df1\u7684\u624b\u827a\uff0c\u62e5\u6709\u4e00\u79cd\u8fd1\u4f3c\u4e8e\u81ea\u8d1f\u7684\u81ea\u5c0a\u5fc3\u3002\u8fd9\u4efd\u81ea\u8d1f\u4e0e\u81ea\u5c0a\uff0c\u4ee4\u65e5\u672c\u5320\u4eba\u5bf9\u4e8e\u81ea\u5df1\u7684\u624b\u827a\u8981\u6c42\u82db\u523b\uff0c\u5e76\u4e3a\u6b64\u4e0d\u538c\u5176\u70e6\u3001\u4e0d\u60dc\u4ee3\u4ef7\uff0c\u4f46\u6c42\u505a\u5230\u7cbe\u76ca\u6c42\u7cbe\uff0c\u5b8c\u7f8e\u518d\u5b8c\u7f8e\u3002 [&hellip;]<\/p>\n<div class=\"read-more-link\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2016\/08\/09\/%e6%97%a5%e6%9c%ac%e7%9a%84%e5%8c%a0%e4%ba%ba%e6%88%90%e5%8a%9f%e5%ad%a63-3%e5%b9%b3%e7%b1%b3%e7%be%8a%e7%be%b9%e5%b0%8f%e5%ba%97%e5%b9%b4%e4%ba%a73%e4%ba%bf%e6%97%a5%e5%85%83\/\" class=\"more-link\">Read more<span class=\"more-link-arrow\"><\/span><\/a><\/div>\n<\/div><footer 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itemprop='url'>http:\/\/www.canada-cpa.ca\/cn\/wp-content\/uploads\/sites\/2\/2014\/06\/TaoLiCA-chinese-logo-1030x229.png<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>tli<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2016-08-09T16:34:58-05:00\" >2016-08-09 16:34:58<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2016-08-09 16:34:58<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>\u65e5\u672c\u7684\u5320\u4eba\u6210\u529f\u5b66:3.3\u5e73\u7c73\u7f8a\u7fb9\u5c0f\u5e97\u5e74\u4ea73\u4ebf\u65e5\u5143<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-383 post-loop-4 post-parity-even single-big  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itemprop=\"datePublished\" datetime=\"2015-10-22T09:26:03-05:00\" >October 22, 2015<\/time><span class=\"text-sep\">\/<\/span><span class=\"comment-container minor-meta\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2015\/10\/22\/min10\/#respond\" class=\"comments-link\">0 Comments<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"http:\/\/www.canada-cpa.ca\/cn\/category\/chinese-articles\/\" rel=\"tag\">\u8d22\u7a0e\u6587\u7ae0<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/author\/tli\/\" title=\"Posts by tli\" rel=\"author\">tli<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>\u4e3b\u8981\u4f4f\u6240\uff08PRINCIPAL RESIDENCE\uff09\u662f\u6307\u5728\u51fa\u552e\u6c11\u7528\u4f4f\u5b85\u65f6\uff0c\u5176\u6301\u6709\u4eba\u5728\u7a0e\u52a1\u4e0a\u5c06\u4f4f\u5b85\u6307\u5b9a\u4e3a\u201c\u4e3b\u8981\u4f4f\u6240\u201d\u4ece\u800c\u65e0\u9700\u4e3a\u5176\u4ea7\u751f\u7684\u6536\u76ca\u4e0a\u7a0e\u3002 \u7a0e\u6cd5\u4e0a\u8981\u6c42\u51fa\u552e\u7684\u4f4f\u5b85\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff0c\u624d\u53ef\u5c06\u5176\u5b9a\u4e3a\u201c\u4e3b\u8981\u4f4f\u6240\u201d\uff1a 1. \u5fc5\u987b\u662f\u6c11\u7528\u4f4f\u5b85\uff1b 2. \u5fc5\u987b\u7531\u672c\u4eba\u6216\u4e0e\u5176\u4ed6\u4eba\u5171\u540c\u6301\u6709\uff1b 3. \u5728\u4f4f\u5b85\u51fa\u552e\u7684\u90a3\u4e00\u5e74\u4e2d\uff0c\u4f4f\u5b85\u7684\u62e5\u6709\u4eba\u3001\u5176\u914d\u5076\uff08\u6216\u524d\u4efb\u914d\u5076\uff09\u6216\u5b50\u5973\u5fc5\u987b\u66fe\u5728\u4f4f\u5b85\u4e2d\u5c45\u4f4f\u8fc7\u3002\u5982\u679c\u4f4f\u5b85\u5728\u51fa\u552e\u7684\u90a3\u4e00\u5e74\u4e2d\u7a7a\u7f6e\uff0c\u4f46\u662f\u4f4f\u5b85\u7684\u62e5\u6709\u4eba\u3001\u5176\u914d\u5076\uff08\u6216\u524d\u4efb\u914d\u5076\uff09\u6216\u5b50\u5973\u66fe\u5728\u524d\u4e00\u5e74\u4e2d\u5728\u6240\u51fa\u552e\u7684\u4f4f\u5b85\u4e2d\u5c45\u4f4f\u8fc7\uff0c\u4f4f\u5b85\u7684\u62e5\u6709\u4eba\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u8981\u6c42\u5c06\u4f4f\u5b85\u4f5c\u4e3a\u201d\u4e3b\u8981\u4f4f\u6240\u201d\uff1b 4. \u6240\u51fa\u552e\u7684\u4f4f\u5b85\u88ab\u6301\u6709\u4eba\u7533\u62a5\u4e3a \u201c\u4e3b\u8981\u4f4f\u6240\u201d\u3002 \u4ee5\u4e25\u683c\u610f\u4e49\u7684\u7a0e\u6cd5\u6765\u8bf4\uff0c\u5982\u679c\u5176\u6301\u6709\u4eba\u6539\u53d8\u90e8\u5206\u4f4f\u5b85\u7684\u4f7f\u7528\u6027\u8d28\u6210\u5546\u4e1a\u76ee\u7684\uff0c\u6bd4\u5982\u51fa\u79df\u6216\u4f5c\u4e3a\u81ea\u5df1\u751f\u610f\u7684\u529e\u516c\u5ba4\u3002\u6539\u53d8\u7684\u90e8\u5206\u5c06\u4e0d\u518d\u4eab\u6709\u4ee5\u4e0a\u201c\u4e3b\u8981\u4f4f\u6240\u201d\u7684\u7a0e\u52a1\u4f18\u60e0\u3002\u6301\u6709\u4eba\u5728\u51fa\u552e\u7269\u4e1a\u65f6\u5fc5\u987b\u4e3a\u56e0\u6539\u53d8\u7684\u90e8\u5206\u800c\u4ea7\u751f\u7684\u6536\u76ca\u4e0a\u7a0e\u3002 \u4e0d\u8fc7\u7a0e\u52a1\u5c40\u91c7\u7528\u7684\u884c\u653f\u653f\u7b56\u7565\u6709\u4e0d\u540c\u3002\u5728\u6ee1\u8db3\u4e0b\u8ff0\u60c5\u51b5\u4e0b\u7a0e\u52a1\u5c40\u5141\u8bb8\u7eb3\u7a0e\u4eba\u90e8\u5206\u6539\u53d8\u5176\u201c\u4e3b\u8981\u4f4f\u6240\u201d\u800c\u4e0d\u5f71\u54cd\u201c\u4e3b\u8981\u4f4f\u6240\u201d\u7684\u7533\u62a5\uff1a 1. \u4f4f\u5b85\u5fc5\u987b\u4fdd\u6301\u5176\u4e3b\u8981\u7528\u4e8e\u6c11\u7528\u4f4f\u6240\u7684\u7279\u6027\uff1b 2. \u5176\u6301\u6709\u4eba\u5fc5\u987b\u4ece\u672a\u5c06\u4f4f\u5b85\u505a\u8fc7\u7a0e\u52a1\u6298\u65e7; 3. \u5bf9\u4f4f\u5b85\u6ca1\u6709\u8fdb\u884c\u7ed3\u6784\u4e0a\u7684\u6539\u53d8\u3002 \u57282014\u5e748\u67087\u65e5\uff0c\u7a0e\u52a1\u5c40\u5728\u5176\u5bf9\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u89e3\u91ca\u4e2d\uff0c\u518d\u6b21\u5f3a\u8c03\u4e86\u8fd9\u4e00\u60c5\u51b5\u3002\u5728\u6b64\u9879\u89e3\u91ca\u4e2d\uff0c\u7a0e\u52a1\u5c40\u88ab\u95ee\u5230\u67d0\u4e2a\u6709\u9650\u516c\u53f8\u7684\u80a1\u4e1c\u51c6\u5907\u5c06\u4ed6\u7684\u4f4f\u5b85\u7684\u5730\u4e0b\u5ba4\u90e8\u5206\u8f6c\u53d8\u4e3a\u4e3a\u5176\u516c\u53f8\u4f7f\u7528\uff0c\u5176\u516c\u53f8\u5c06\u4e3a\u8f6c\u53d8\u7684\u90e8\u5206\u8fdb\u884c\u88c5\u4fee\u5305\u62ec\u6dfb\u52a0\u4e00\u4e2a\u72ec\u7acb\u8fdb\u51fa\u7684\u5c4b\u95e8\u3002\u7a0e\u52a1\u5c40\u8ba4\u4e3a\u6dfb\u52a0\u5c4b\u95e8\u7684\u4e3e\u52a8\u6784\u6210\u4e86\u5bf9\u4f4f\u5b85\u7684\u7ed3\u6784\u6539\u53d8\uff0c\u56e0\u6b64\u6539\u53d8\u7684\u90e8\u5206\u5c06\u4e0d\u518d\u6ee1\u8db3\u4e0a\u8ff0\u6761\u4ef6\u3002\u5728\u51fa\u552e\u4f4f\u5b85\u65f6\uff0c\u4ed6\u5fc5\u987b\u4e3a\u76f8\u5e94\u589e\u503c\u7684\u90e8\u5206\u7f34\u7a0e\u3002\u540c\u65f6\u7a0e\u52a1\u5c40\u6307\u51fa\uff0c\u5982\u679c\u516c\u53f8\u5bf9\u5176\u4f4f\u5b85\u7684\u88c5\u4fee\u5f15\u8d77\u4e86\u623f\u5c4b\u7684\u589e\u503c\uff0c\u589e\u503c\u7684\u90e8\u5206\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u516c\u53f8\u63d0\u4f9b\u7ed9\u80a1\u4e1c\u7684\u5b9e\u9645\u6536\u76ca\u4ece\u800c\u8ba1\u5165\u5176\u4e2a\u4eba\u6536\u5165\u5f53\u4e2d\u3002 \u5982\u679c\u4f60\u6b63\u5728\u8003\u8651\u6216\u66fe\u7ecf\u6709\u8fc7\u7c7b\u4f3c\u5bf9\u4f60\u7684\u4f4f\u5b85\u4f7f\u7528\u6027\u8d28\u7684\u6539\u53d8\u7684\u60c5\u51b5\uff0c\u4f60\u9700\u8981\u548c\u4f60\u7684\u4f1a\u8ba1\u5e08\u8ba8\u8bba\u6216\u54a8\u8be2\u7279\u8bb8\u4f1a\u8ba1\u5e08\u7b49\u4e13\u4e1a\u4eba\u58eb\u4ee5\u4e86\u89e3\u8fd9\u4e9b\u6539\u53d8\u53ef\u80fd\u4f1a\u7ed9\u4f60\u5e26\u6765\u7684\u7a0e\u52a1\u5f71\u54cd\u3002<\/p>\n<div class=\"read-more-link\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2015\/10\/22\/min10\/\" class=\"more-link\">Read more<span class=\"more-link-arrow\"><\/span><\/a><\/div>\n<\/div><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>http:\/\/www.canada-cpa.ca\/cn\/wp-content\/uploads\/sites\/2\/2014\/06\/TaoLiCA-chinese-logo-1030x229.png<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>tli<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>http:\/\/www.canada-cpa.ca\/cn\/wp-content\/uploads\/sites\/2\/2014\/06\/TaoLiCA-chinese-logo-1030x229.png<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>tli<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2015-10-22T09:26:03-05:00\" >2015-10-22 09:26:03<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2015-10-23 09:26:38<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>\u5c06\u201c\u4e3b\u8981\u4f4f\u6240\u201d\u90e8\u5206\u7528\u4e8e\u751f\u610f\u4e2d\u65f6\u7684\u6ce8\u610f\u4e8b\u9879<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-381 post-loop-5 post-parity-odd post-entry-last single-big  post-381 post type-post status-publish format-standard hentry category-chinese-articles\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: \u5982\u4f55\u83b7\u5f97\u7a0e\u52a1\u51cf\u514d\"><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2015\/09\/28\/min9\/\" rel=\"bookmark\" title=\"Permanent Link: \u5982\u4f55\u83b7\u5f97\u7a0e\u52a1\u51cf\u514d\">\u5982\u4f55\u83b7\u5f97\u7a0e\u52a1\u51cf\u514d<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2015-09-28T09:23:48-05:00\" >September 28, 2015<\/time><span class=\"text-sep\">\/<\/span><span class=\"comment-container minor-meta\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/2015\/09\/28\/min9\/#respond\" class=\"comments-link\">0 Comments<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"http:\/\/www.canada-cpa.ca\/cn\/category\/chinese-articles\/\" rel=\"tag\">\u8d22\u7a0e\u6587\u7ae0<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"http:\/\/www.canada-cpa.ca\/cn\/author\/tli\/\" title=\"Posts by tli\" rel=\"author\">tli<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>\u5f53\u7eb3\u7a0e\u4eba\u56e0\u81ea\u7136\u707e\u5bb3\u6216\u975e\u81ea\u8eab\uff08\u6bd4\u5982\u4e25\u91cd\u75be\u75c5\u6216\u707e\u7978\u7b49\uff09\u7684\u539f\u56e0\u65e0\u6cd5\u652f\u4ed8\u6b20\u7a0e\u989d\u6216\u662f\u6309\u65f6\u8fdb\u884c\u7533\u62a5\u7a0e\u52a1\u65f6\uff0c\u7a0e\u6cd5\u4e2d\u7684\u201c\u7a0e\u52a1\u51cf\u514d\u201d\uff08Tax Relief\uff09\u6761\u6b3e\u5141\u8bb8\u7a0e\u52a1\u5c40\u514d\u9664\u7eb3\u7a0e\u4eba\u56e0\u65e0\u6cd5\u63a7\u5236\u7684\u539f\u56e0\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u7f5a\u6b3e\u548c\u5229\u606f\u3002\u6bd4\u5982\uff0c\u5f53\u53d1\u751f\u81ea\u7136\u707e\u5bb3\u65f6\uff0c\u7a0e\u52a1\u5c40\u53ef\u4ee5\u5ef6\u957f\u53d7\u5bb3\u5730\u533a\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u7533\u62a5\u6216\u7a0e\u52a1\u7f34\u6b3e\u671f\u9650\u3002 \u6309\u7167\u7a0e\u52a1\u51cf\u514d\u6761\u4f8b\uff0c\u7a0e\u52a1\u5c40\u53ef\u4ee5\u5bf9\u7eb3\u7a0e\u4eba\u903e\u671f\u7684\u9000\u7a0e\u7533\u62a5\u7533\u8bf7\u4e88\u4ee5\u6838\u51c6\u3002\u7a0e\u52a1\u51cf\u514d\u6761\u4f8b\u4e0d\u5149\u9002\u7528\u4e8e\u4e2a\u4eba\u548c\u4f01\u4e1a\u7684\u6240\u5f97\u7a0e\uff0c\u5bf9\u4e8e\u7279\u6b8a\u7a0e\u52a1\u5904\u7406\u8bf7\u6c42\uff08Election\u548cRevocation\uff09\u4e5f\u540c\u6837\u9002\u7528\u3002 \u9664\u4e86\u81ea\u7136\u707e\u5bb3\uff0c\u4e2a\u4eba\u91cd\u5927\u75be\u75c5\u53ca\u707e\u7978\uff0c\u7a0e\u52a1\u51cf\u514d\u6761\u4f8b\u5bf9\u4e8e\u7531\u4e8e\u5176\u5b83\u975e\u53ef\u63a7\u539f\u56e0\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\u53ef\u4ee5\u4e88\u4ee5\u51cf\u514d\uff0c\u6bd4\u5982\u5f53\u7a0e\u52a1\u5c40\u5411\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u7684\u9519\u8bef\u7684\u4e66\u9762\u6307\u5bfc\u3001\u6216\u8005\u7a0e\u52a1\u5c40\u7684\u670d\u52a1\u4e2d\u65ad\u7b49\u7b49\u3002\u4e0d\u8fc7\u5bf9\u4e8e\u7531\u4e8e\u7eb3\u7a0e\u4eba\u672c\u8eab\u4e0d\u4e86\u89e3\u7a0e\u6cd5\u6761\u4f8b\u6216\u662f\u81ea\u8eab\u7684\u758f\u5ffd\u9020\u6210\u7684\u7a0e\u52a1\u8d1f\u62c5\u5219\u4e0d\u5728\u7a0e\u52a1\u51cf\u514d\u8303\u56f4\u4e4b\u5185\u3002 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