{"id":12584,"date":"2025-09-14T17:01:38","date_gmt":"2025-09-14T21:01:38","guid":{"rendered":"https:\/\/englobelaw.com\/?p=12584"},"modified":"2026-04-20T04:59:14","modified_gmt":"2026-04-20T08:59:14","slug":"income-self-assessment","status":"publish","type":"post","link":"https:\/\/englobelaw.com\/fa\/income-self-assessment\/","title":{"rendered":"\u062f\u0631 \u0635\u0648\u0631\u062a \u0639\u062f\u0645 \u0627\u0639\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u060c \u0686\u0647 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u062f\u0631 \u0627\u0646\u062a\u0638\u0627\u0631 \u0634\u0645\u0627\u0633\u062a\u061f"},"content":{"rendered":"\n<p>\u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631 \u067e\u0627\u06cc\u0647 <strong>\u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u06cc (Self-Assessment System)<\/strong> \u0639\u0645\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627 \u06a9\u0647 \u0647\u0631 \u0641\u0631\u062f \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u0647\u0631 \u0633\u0627\u0644\u0647 \u062a\u0645\u0627\u0645 \u062f\u0631\u0622\u0645\u062f \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0646\u0627\u062f\u0627 (CRA) \u0627\u0639\u0644\u0627\u0645 \u06a9\u0646\u062f \u062a\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0622\u0646 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f. \u0628\u0631 \u0647\u0645\u06cc\u0646 \u0627\u0633\u0627\u0633\u060c \u0639\u062f\u0645 \u0627\u0639\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0634\u06a9\u0644\u0627\u062a \u0628\u0632\u0631\u06af\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u062f.<\/p>\n\n\n\n<p>\u0628\u0647 \u0645\u0648\u062c\u0628 <strong>\u0628\u0646\u062f 1 \u0645\u0627\u062f\u0647 152 Income Tax Act<\/strong>\u060c CRA \u0627\u062e\u062a\u06cc\u0627\u0631 \u062f\u0627\u0631\u062f \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0627\u0639\u0644\u0627\u0645\u06cc \u0627\u0641\u0631\u0627\u062f \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u0637\u0627\u0628\u0642 <strong>\u0628\u0646\u062f 7 \u0645\u0627\u062f\u0647 152<\/strong>\u060c \u0627\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062f\u0631 \u0635\u0648\u0631\u062a \u0635\u0644\u0627\u062d\u062f\u06cc\u062f \u0646\u0638\u0631 \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0639\u0645\u0627\u0644 \u06a9\u0646\u062f \u0648 \u0644\u0632\u0648\u0645\u0627\u064b \u0628\u0647 \u0627\u0631\u0642\u0627\u0645 \u0627\u0639\u0644\u0627\u0645\u06cc \u0641\u0631\u062f \u0645\u062d\u062f\u0648\u062f \u0646\u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p>\u0645\u0648\u0636\u0648\u0639 \u0645\u0647\u0645\u200c\u062a\u0631 \u0627\u06cc\u0646\u06a9\u0647\u060c \u0628\u0631 \u0627\u0633\u0627\u0633 <strong>\u0628\u062e\u0634 152(3.1) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f<\/strong>\u060c CRA \u0627\u0645\u06a9\u0627\u0646 \u062f\u0627\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062c\u062f\u062f \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u062f. \u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u0645\u0639\u0645\u0648\u0644 \u0627\u06cc\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062c\u062f\u062f \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f \u0639\u0627\u062f\u06cc <strong>\u0633\u0647 \u0633\u0627\u0644 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0635\u062f\u0648\u0631 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0627\u0648\u0644\u06cc\u0647<\/strong> \u0627\u0633\u062a. \u0627\u0645\u0627 \u06cc\u06a9 \u0627\u0633\u062a\u062b\u0646\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f: \u0627\u06af\u0631 CRA \u062b\u0627\u0628\u062a \u06a9\u0646\u062f \u0641\u0631\u062f \u0628\u0647 \u0639\u0645\u062f \u06cc\u0627 \u0628\u0631 \u0627\u062b\u0631 \u0628\u06cc\u200c\u0645\u0628\u0627\u0644\u0627\u062a\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u063a\u0644\u0637 \u062f\u0627\u062f\u0647 \u0627\u0633\u062a\u060c \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0632\u0645\u0627\u0646\u06cc \u0628\u0631\u062f\u0627\u0634\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 CRA \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0647\u0631 \u0632\u0645\u0627\u0646 \u067e\u0631\u0648\u0646\u062f\u0647 \u0631\u0627 \u0628\u0627\u0632\u06af\u0634\u0627\u06cc\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p>\u067e\u0631\u0648\u0646\u062f\u0647\u200c\u0627\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645\u060c \u0628\u0647\u200c\u062e\u0648\u0628\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0686\u06af\u0648\u0646\u0647 \u0639\u062f\u0645 \u0627\u0639\u0644\u0627\u0645 \u0635\u062d\u06cc\u062d \u062f\u0631\u0622\u0645\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0646\u062c\u0631 \u0628\u0647 \u062c\u0631\u0627\u06cc\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062a\u0639\u0647\u062f\u0627\u062a \u0633\u0646\u06af\u06cc\u0646 \u0634\u0648\u062f.<\/p>\n\n\n\n<h2 id='\u062c\u0632\u0626\u06cc\u0627\u062a-\u067e\u0631\u0648\u0646\u062f\u0647'  id=\"boomdevs_1\" class=\"wp-block-heading\">\u062c\u0632\u0626\u06cc\u0627\u062a \u067e\u0631\u0648\u0646\u062f\u0647<\/h2>\n\n\n\n<p>\u0645\u0648\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0646 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06a9 \u06cc\u06a9 \u0628\u06cc\u0632\u0646\u0633 \u062a\u0627\u06a9\u0633\u06cc\u0631\u0627\u0646\u06cc \u0628\u0648\u062f. \u0627\u0648 \u0634\u0634 \u0645\u0644\u06a9 \u062f\u0627\u0634\u062a \u06a9\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0627\u062c\u0627\u0631\u0647 \u062f\u0627\u062f\u0647 \u0628\u0648\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0631 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc 2003 \u0648 2004 \u062f\u0648 \u0645\u0644\u06a9 \u062f\u06cc\u06af\u0631 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0631\u062f \u0648 \u0648\u062c\u0647 \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0646\u0642\u062f\u06cc \u067e\u0631\u062f\u0627\u062e\u062a.<\/p>\n\n\n\n<p>\u062f\u0631 \u0647\u0645\u0627\u0646 \u0633\u0627\u0644\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0627\u0639\u0644\u0627\u0645 \u06a9\u0631\u062f\u0647 \u0628\u0648\u062f \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 \u062a\u0646\u0647\u0627 <strong>3,857 \u062f\u0644\u0627\u0631 \u0648 1,807 \u062f\u0644\u0627\u0631<\/strong> \u0628\u0648\u062f. \u0627\u06cc\u0646 \u062f\u0631 \u062d\u0627\u0644\u06cc \u0628\u0648\u062f \u06a9\u0647 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0647\u06cc\u0627\u0646\u0647 \u062e\u0627\u0646\u0648\u0627\u062f\u0647\u200c\u0627\u0634 \u0628\u06cc\u0634 \u0627\u0632 <strong>5,000 \u062f\u0644\u0627\u0631<\/strong> \u0628\u0631\u0622\u0648\u0631\u062f \u0634\u062f\u0647 \u0628\u0648\u062f.<\/p>\n\n\n\n<p>CRA \u067e\u0633 \u0627\u0632 \u0628\u0631\u0631\u0633\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0647 \u0627\u0648:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0645\u0644\u06a9\u200c\u0647\u0627 \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 <strong>20,905 \u062f\u0644\u0627\u0631 \u0648 13,816 \u062f\u0644\u0627\u0631<\/strong> \u0631\u0627 \u067e\u0646\u0647\u0627\u0646 \u06a9\u0631\u062f\u0647\u060c<\/li>\n\n\n\n<li>\u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0631\u0622\u0645\u062f \u0646\u0627\u0634\u06cc \u0627\u0632 \u062a\u0627\u06a9\u0633\u06cc\u0631\u0627\u0646\u06cc \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 <strong>49,206 \u062f\u0644\u0627\u0631 \u0648 68,900 \u062f\u0644\u0627\u0631<\/strong> \u0631\u0627 \u0627\u0639\u0644\u0627\u0645 \u0646\u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/li>\n<\/ul>\n\n\n\n<p>\u0628\u0631 \u0647\u0645\u06cc\u0646 \u0627\u0633\u0627\u0633\u060c CRA \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062c\u062f\u062f \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f \u0648 \u0627\u0648 \u0631\u0627 \u0645\u0634\u0645\u0648\u0644 \u062c\u0631\u06cc\u0645\u0647 \u0637\u0628\u0642 <strong>\u0628\u0646\u062f 2 \u0645\u0627\u062f\u0647 163 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f<\/strong> \u062f\u0627\u0646\u0633\u062a.<\/p>\n\n\n\n<h3 id='\u062f\u0641\u0627\u0639\u06cc\u0627\u062a-\u0645\u0648\u062f\u06cc'  id=\"boomdevs_2\" class=\"wp-block-heading\">\u062f\u0641\u0627\u0639\u06cc\u0627\u062a \u0645\u0648\u062f\u06cc<\/h3>\n\n\n\n<p>\u0645\u0648\u062f\u06cc \u0627\u062f\u0639\u0627 \u06a9\u0631\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u0627\u0645\u0644\u0627\u06a9 \u0627\u0632 \u067e\u062f\u0631\u0634 <strong>90 \u0647\u0632\u0627\u0631 \u062f\u0644\u0627\u0631 \u0648\u0627\u0645 \u0646\u0642\u062f\u06cc<\/strong> \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0627\u0648 \u06af\u0641\u062a \u067e\u062f\u0631\u0634 \u0645\u0644\u06a9\u06cc \u0631\u0627 \u0641\u0631\u0648\u062e\u062a\u0647 \u0648 \u067e\u0648\u0644 \u0631\u0627 \u0646\u0642\u062f\u0627\u064b \u0646\u06af\u0647 \u062f\u0627\u0634\u062a\u0647 \u0648 \u0628\u0639\u062f\u0627\u064b \u0628\u0647 \u0627\u0648 \u062f\u0627\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<p>\u0627\u0645\u0627 \u062f\u0631 \u062c\u0644\u0633\u0627\u062a \u0631\u0633\u06cc\u062f\u06af\u06cc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0638\u0647\u0627\u0631\u0627\u062a \u067e\u062f\u0631 \u0648 \u067e\u0633\u0631 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0645\u062d\u0644 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u067e\u0648\u0644 (\u06af\u0627\u0648\u0635\u0646\u062f\u0648\u0642 \u06cc\u0627 \u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc) \u0645\u062a\u0646\u0627\u0642\u0636 \u0628\u0648\u062f\u060c<\/li>\n\n\n\n<li>\u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0622\u0646\u200c\u0647\u0627 \u062f\u0631\u0628\u0627\u0631\u0647 \u0646\u062d\u0648\u0647 \u0648 \u062a\u0639\u062f\u0627\u062f \u0627\u0642\u0633\u0627\u0637 \u067e\u0631\u062f\u0627\u062e\u062a \u0648\u0627\u0645 \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0648\u062f\u060c<\/li>\n\n\n\n<li>\u062f\u0631 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0627\u0638\u0647\u0627\u0631\u0627\u062a\u060c \u067e\u0633\u0631 \u06af\u0641\u062a\u0647 \u0628\u0648\u062f \u067e\u0648\u0644 \u0631\u0627 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0631\u062f\u0647\u060c \u0627\u0645\u0627 \u062f\u0631 \u062c\u0627\u06cc \u062f\u06cc\u06af\u0631 \u06af\u0641\u062a\u0647 \u0628\u0648\u062f \u0628\u062e\u0634\u06cc \u0627\u0632 \u0622\u0646 \u0631\u0627 \u0635\u0631\u0641 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0627\u0631\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/li>\n<\/ul>\n\n\n\n<p>\u0627\u06cc\u0646 \u062a\u0646\u0627\u0642\u0636\u200c\u0647\u0627 \u0628\u0627\u0639\u062b \u0634\u062f \u062f\u0641\u0627\u0639\u06cc\u0627\u062a \u0622\u0646\u200c\u0647\u0627 \u0628\u0631\u0627\u06cc \u062f\u0627\u062f\u06af\u0627\u0647 \u0642\u0627\u0646\u0639\u200c\u06a9\u0646\u0646\u062f\u0647 \u0646\u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<h3 id='\u0646\u0638\u0631-\u062f\u0627\u062f\u06af\u0627\u0647'  id=\"boomdevs_3\" class=\"wp-block-heading\">\u0646\u0638\u0631 \u062f\u0627\u062f\u06af\u0627\u0647<\/h3>\n\n\n\n<p>\u062f\u0627\u062f\u06af\u0627\u0647 \u0628\u0627 \u0627\u0633\u062a\u0646\u0627\u062f \u0628\u0647 <strong>\u0628\u0646\u062f 1 \u0645\u0627\u062f\u0647 230 Income Tax Act<\/strong> \u06cc\u0627\u062f\u0622\u0648\u0631 \u0634\u062f \u06a9\u0647 \u0647\u0631 \u0634\u062e\u0635\u06cc \u06a9\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0627\u0631\u062f\u060c \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u062f\u0641\u0627\u062a\u0631 \u0648 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0646\u062d\u0648\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0646\u062f \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f \u0648\u0627\u0642\u0639\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0648 \u0642\u0627\u0628\u0644 \u062a\u0634\u062e\u06cc\u0635 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p>\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0627\u06af\u0631 \u0641\u0631\u062f \u0646\u062a\u0648\u0627\u0646\u062f \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u06a9\u0627\u0641\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f\u060c <strong>\u0641\u0631\u0636 \u0628\u0631 \u062f\u0631\u0633\u062a\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc CRA \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f<\/strong> \u0648 \u0627\u06cc\u0646 \u062e\u0648\u062f \u0645\u0648\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627\u06cc\u062f \u062e\u0644\u0627\u0641 \u0622\u0646 \u0631\u0627 \u062b\u0627\u0628\u062a \u06a9\u0646\u062f.<\/p>\n\n\n\n<p>\u062f\u0631 \u0627\u06cc\u0646 \u067e\u0631\u0648\u0646\u062f\u0647\u060c \u062f\u0627\u062f\u06af\u0627\u0647 \u0646\u062a\u06cc\u062c\u0647 \u06af\u0631\u0641\u062a \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f \u0648\u0627\u0642\u0639\u06cc \u0645\u0648\u062f\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0628\u06cc\u0634\u062a\u0631 \u0627\u0632 \u0627\u0631\u0642\u0627\u0645 \u0627\u0639\u0644\u0627\u0645\u200c\u0634\u062f\u0647 \u0628\u0648\u062f\u0647 \u0648 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0646\u0628\u0648\u062f \u0634\u0648\u0627\u0647\u062f \u0645\u0639\u062a\u0628\u0631\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062c\u062f\u062f CRA \u0645\u0639\u062a\u0628\u0631 \u0648 \u0635\u062d\u06cc\u062d \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 id='\u0646\u06a9\u0627\u062a-\u062a\u06a9\u0645\u06cc\u0644\u06cc-\u062d\u0642\u0648\u0642\u06cc'  id=\"boomdevs_4\" class=\"wp-block-heading\">\u0646\u06a9\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644\u06cc \u062d\u0642\u0648\u0642\u06cc<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u0628\u0631 \u0627\u0633\u0627\u0633 <strong>\u0628\u062e\u0634 163(2) Income Tax Act<\/strong>\u060c \u0627\u06af\u0631 CRA \u062b\u0627\u0628\u062a \u06a9\u0646\u062f \u0641\u0631\u062f \u0628\u0647 \u0639\u0645\u062f \u06cc\u0627 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0628\u06cc\u200c\u0645\u0628\u0627\u0644\u0627\u062a\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u063a\u0644\u0637 \u062f\u0627\u062f\u0647 \u0627\u0633\u062a\u060c \u062c\u0631\u06cc\u0645\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062a\u0627 <strong>50 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0639\u0644\u0627\u0645\u200c\u0646\u0634\u062f\u0647<\/strong> \u0628\u0627\u0634\u062f.<\/li>\n\n\n\n<li><strong>\u062a\u06a9\u0644\u06cc\u0641 \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0627\u0633\u0646\u0627\u062f:<\/strong> \u06a9\u0644\u06cc\u0647 \u0628\u06cc\u0632\u0646\u0633\u200c\u0647\u0627 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u0648\u0638\u0641\u0646\u062f \u062d\u062f\u0627\u0642\u0644 <strong>6 \u0633\u0627\u0644<\/strong> \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u0646\u0627\u062f \u0628\u0627\u06cc\u062f \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u0628\u0627\u0634\u0646\u062f \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647\u200c\u0648\u0636\u0648\u062d \u0642\u0627\u0628\u0644 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0628\u0627\u0634\u062f.<\/li>\n\n\n\n<li><strong>\u0642\u062f\u0631\u062a CRA \u062f\u0631 \u0628\u0627\u0632\u0628\u06cc\u0646\u06cc:<\/strong> \u062d\u062a\u06cc \u067e\u0633 \u0627\u0632 \u06af\u0630\u0634\u062a \u0633\u0627\u0644\u200c\u0647\u0627\u060c \u0627\u06af\u0631 CRA \u0634\u0648\u0627\u0647\u062f\u06cc \u0627\u0632 \u0642\u0635\u062f \u067e\u0646\u0647\u0627\u0646\u200c\u06a9\u0627\u0631\u06cc \u0628\u06cc\u0627\u0628\u062f\u060c \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0632\u0645\u0627\u0646\u06cc \u0633\u0647\u200c\u0633\u0627\u0644\u0647 \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u0628\u06cc\u0646\u06cc \u0627\u0632 \u0628\u06cc\u0646 \u0645\u06cc\u200c\u0631\u0648\u062f.<\/li>\n<\/ul>\n\n\n\n<h2 id='\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc'  id=\"boomdevs_5\" class=\"wp-block-heading\">\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc<\/h2>\n\n\n\n<p>\u0627\u06cc\u0646 \u067e\u0631\u0648\u0646\u062f\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u062f\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627\u060c \u0639\u062f\u0645 \u0627\u0639\u0644\u0627\u0645 \u0635\u062d\u06cc\u062d \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u062a\u0646\u0627\u0642\u0636 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0633\u0646\u06af\u06cc\u0646\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u062f\u0631 \u0686\u0646\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637\u06cc\u060c \u0628\u0627\u0631 \u0627\u062b\u0628\u0627\u062a \u0628\u0631 \u062f\u0648\u0634 \u0645\u0648\u062f\u06cc \u0627\u0633\u062a \u0648 \u0627\u06af\u0631 \u0646\u062a\u0648\u0627\u0646\u062f \u0634\u0648\u0627\u0647\u062f \u0645\u0639\u062a\u0628\u0631 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f\u060c \u062c\u0631\u06cc\u0645\u0647 \u0648 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u062c\u062a\u0646\u0627\u0628\u200c\u0646\u0627\u067e\u0630\u06cc\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n\n\n\n<h2 id='\u0646\u06a9\u062a\u0647-\u067e\u0627\u06cc\u0627\u0646\u06cc-\u0628\u0631\u0627\u06cc-\u062e\u0648\u0627\u0646\u0646\u062f\u06af\u0627\u0646'  id=\"boomdevs_6\" class=\"wp-block-heading\">\u0646\u06a9\u062a\u0647 \u067e\u0627\u06cc\u0627\u0646\u06cc \u0628\u0631\u0627\u06cc \u062e\u0648\u0627\u0646\u0646\u062f\u06af\u0627\u0646<\/h2>\n\n\n\n<p>\u0627\u06af\u0631 \u0634\u0645\u0627 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u06cc\u0627 \u0645\u0646\u0628\u0639 \u062f\u0631\u0622\u0645\u062f\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f \u06a9\u0647 \u062a\u0645\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u200c\u0637\u0648\u0631 \u062f\u0642\u06cc\u0642 \u0627\u0639\u0644\u0627\u0645 \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0633\u0646\u0627\u062f \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647\u200c\u062f\u0631\u0633\u062a\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0646\u0645\u0627\u06cc\u06cc\u062f. <strong>\u067e\u0646\u0647\u0627\u0646\u200c\u06a9\u0627\u0631\u06cc \u06cc\u0627 \u0628\u06cc\u200c\u0645\u0628\u0627\u0644\u0627\u062a\u06cc \u062f\u0631 \u0627\u0638\u0647\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0633\u0627\u0644\u200c\u0647\u0627 \u0628\u0639\u062f \u0647\u0645 \u06af\u0631\u06cc\u0628\u0627\u0646\u200c\u06af\u06cc\u0631 \u0634\u0645\u0627 \u0634\u0648\u062f.<\/strong> \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u0627\u0628\u0647\u0627\u0645\u060c \u0645\u0634\u0648\u0631\u062a \u0628\u0627 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u0648\u06a9\u06cc\u0644 \u0645\u062a\u062e\u0635\u0635 \u0628\u0647\u062a\u0631\u06cc\u0646 \u0631\u0627\u0647 \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\t\t<div data-elementor-type=\"container\" data-elementor-id=\"12405\" class=\"elementor elementor-12405\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bdab68 e-flex e-con-boxed e-con e-parent\" data-id=\"1bdab68\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5beb788 elementor-widget elementor-widget-heading\" data-id=\"5beb788\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0628\u0647 \u0645\u0634\u0627\u0648\u0631\u0647 \u062d\u0642\u0648\u0642\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u06cc\u062f\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2867b4 elementor-widget elementor-widget-text-editor\" data-id=\"b2867b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u0648\u06a9\u0644\u0627\u06cc \u062e\u0628\u0631\u0647 \u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062d\u0642\u0648\u0642 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u06a9\u0646\u0627\u0631 \u0634\u0645\u0627 \u0628\u0627\u0634\u0646\u062f.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f86293 elementor-widget elementor-widget-button\" data-id=\"3f86293\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/englobelaw.com\/booking\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0631\u0632\u0631\u0648 \u0648\u0642\u062a \u0645\u0634\u0627\u0648\u0631\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>\u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631 \u067e\u0627\u06cc\u0647 \u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u06cc (Self-Assessment System) \u0639\u0645\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627 \u06a9\u0647 \u0647\u0631 \u0641\u0631\u062f \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u0647\u0631 \u0633\u0627\u0644\u0647 &#8230; <a class=\"cz_readmore\" href=\"https:\/\/englobelaw.com\/fa\/income-self-assessment\/\"><i class=\"fa czico-188-arrows-2\" aria-hidden=\"true\"><\/i><span>Read More<\/span><\/a><\/p>\n","protected":false},"author":16,"featured_media":12512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[204,281],"tags":[],"class_list":["post-12584","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-case-en","category-business-law"],"acf":[],"jetpack_featured_media_url":"https:\/\/englobelaw.com\/wp-content\/uploads\/2025\/08\/LMIA-job-offer.jpg?wsr","jetpack_shortlink":"https:\/\/wp.me\/pf9hkF-3gY","_links":{"self":[{"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/posts\/12584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/comments?post=12584"}],"version-history":[{"count":1,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/posts\/12584\/revisions"}],"predecessor-version":[{"id":15000,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/posts\/12584\/revisions\/15000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/media\/12512"}],"wp:attachment":[{"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/media?parent=12584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/categories?post=12584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/englobelaw.com\/fa\/wp-json\/wp\/v2\/tags?post=12584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}