주주대출 (Shareholder Loan)에 대해 알아야 할 점
법인의 주주들과 직원들은 여러가지 이유와 목적으로 회사로부터 대출을 받을 수 있습니다. 하지만 많은 사람들이 이러한 대출이 어떠한 세금 결과를 초래하는지 잘 알지 못하여 적지 않은 세금을 내게 되는 경우가 종종 있습니다.
조세 시스템중 가장 기본적인 항목중 하나는 바로 주주가 회사로부터 자금을 개인용도로 인출함에 있어서 세금을 피할수 없다는 것입니다. 또한 세금 감사기간중 CRA는 주주대출을 주도있게 관찰합니다.
일반적으로 주주들은 법인으로부터 자금을 3가지 방법을 통해 인출할수 있습니다:
주주의 급여료와 배당금 모두 과세대상이기 때문에, 주주대출 또한 과세대상에 해당됩니다. 하지만 법인을 위해 개인 자금을 투자했다면 모든 투자금액이 주주에게 다시 상환될때 까지의 대출금액은 과세대상이 되지 않습니다.
주주대출
주주가 회사로부터 선금 혹은 대출의 형태로 자금을 인출시 주주는 대출 받은 해 다음의 회계연도 내로 그 자금을 모두 상환해야만 과세되는것을 피할 수 있습니다. 회계연도와 대출 받은 날짜가 언제인지에 따라 12개월 이상 대출금액을 상환하지 않을 수도 있습니다.
예를 들어 2014년 6월 1일에 9월 30일 회계연도를 따르는 자신의 회사로부터 $10,000을 대출받았는데, 2015년 9월 30일 까지 대출금액이 상환되지 않았다면 2014년 세금연도에 $10,000을 개인 소득으로 보고 해야 합니다.
주주와 관련이 있는 (제 3자가 아닌) 사람에게 대출이 되어도 같은식으로 그 사람의 연간 소득에 기록이 남겨져야 합니다. 만일 주주가 비거주인 (non-resident)이면 원천과세 대상에 해당됩니다. 원천과세란 상대방의 소득 또는 수입이 되는 금액을 지급할 때 이를 지급하는 자 (원천징수 의무자)가 그 금액을 받는 사람(납세 의무자)이 내야할 세금을 미리 징수하여 대신 납부하는 제도입니다.
주주가 대출 금액을 전부 혹은 부분 상환할 때에, 그리고 연속적인 대출과 상환이 아닌 경우에 한해서, 세법은 주주대출이 주주 개인소득으로 간주 되는 것을 피할 수 있게 해줍니다.
비과세 주주대출 적용 조건
공제를 적용하기 위해서는 아래의 조건이 충족되어야 합니다.
예외사항
다행이도 세법은 비과세 대출을 받을 수 있는 다음과 같은 예외사항이 포함되어 있습니다.
이러한 모든 대출은 선의적으로 (in good faith) 그리고 합리적인 시간내에 상환조건이 마련되어야 합니다. 대출의 최종 용도가 어떻든지 간에 1년 이내로 대출을 다시 상환한다면 세금을 면할 수 있습니다. 만약 주주가 그 회사의 직원으로 일을 할 경우에도 동일 하게 적용됩니다.
위 같은 예외사항은 대출금액이 자신의 소득으로 반영되지 않게 도와주지만, 인정이자 혜택 (deemed interest benefit)은 소득으로 신고해야 합니다. 인정이자는 CRA가 분기마다 지정하는 규정 이율 (prescribed interest rate)을 대출액에서 곱한 금액으로 계산됩니다. 하지만 대출에 관한 이자를 회사에게 지불했다면 인정이자는 지불한 이자를 뺀 금액이 됩니다. 예를 들어 $100,000의 대출을 회사로부터 받았을때 인정이자는 $100,000 x 1% (규정 이율 2015년 Q1 기준)로 계산되어 $1,000 입니다. 이때 대출을 받은 주주가 $500의 이자를 회사에게 지불했다면, 인정이자는 $500 ($1,000- $500)이 되어 과세소득으로 신고되어야 됩니다. 만일 대출금의 총액이 소득에 포함되었다면, 인정이자는 취소됩니다. 또한 개인적인 용도가 아닌 투자소득을 얻기 위해 대출을 받았다면 인정이자를 이자비용 (interest expense)으로 공제 받을 수 있습니다.
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