{"id":7658,"date":"2020-12-31T16:13:47","date_gmt":"2020-12-31T16:13:47","guid":{"rendered":"https:\/\/hstaraz.com\/fa\/?p=7658"},"modified":"2020-12-31T16:47:31","modified_gmt":"2020-12-31T16:47:31","slug":"the-principal-residence-exemption-how-to-claim","status":"publish","type":"post","link":"https:\/\/hstaraz.com\/fa\/2020\/12\/31\/the-principal-residence-exemption-how-to-claim\/","title":{"rendered":"\u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0634\u0645\u0627 \u0686\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0627\u0631\u062f \u0648 \u0686\u0637\u0648\u0631 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0645\u0637\u0627\u0644\u0628\u0647 \u06a9\u0646\u06cc\u062f"},"content":{"rendered":"\n<p><strong>\u062f\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0686\u0646\u06cc\u0646 \u0622\u0645\u062f\u0647 \u0627\u0633\u062a 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\u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0631\u0648\u0634 \u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u063a\u06cc\u0631\u0647.\u00a0<\/strong><\/p>\n\n\n\n<!--more-->\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" class=\"wp-image-7638\" style=\"width: 100px;\" src=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz.png\" alt=\"\" srcset=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz.png 500w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-300x300.png 300w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-150x150.png 150w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-50x50.png 50w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-320x320.png 320w\" sizes=\"(max-width: 100px) 100vw, 100px\" \/><\/p><cite> <a href=\"https:\/\/api.whatsapp.com\/send?phone=+14165600356\" target=\"_blank\" rel=\"noreferrer noopener\">\u062d\u0633\u06cc\u0646 \u062a\u0631\u0627\u0632 <\/a>\u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 (Chartered Professional Accountant) \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u0633\u062a \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc \u06f2\u06f0 \u0633\u0627\u0644 \u0633\u0627\u0628\u0642\u0647 \u062f\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0628\u0627\u0634\u062f<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" class=\"wp-image-7636\" style=\"width: 100px;\" src=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh.png\" alt=\"\" srcset=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh.png 500w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-300x300.png 300w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-150x150.png 150w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-50x50.png 50w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-320x320.png 320w\" sizes=\"(max-width: 100px) 100vw, 100px\" \/><\/p><cite><a href=\"https:\/\/api.whatsapp.com\/send?phone=+16479691900\" target=\"_blank\" rel=\"noreferrer noopener\">\u0634\u0647\u0646\u0627\u0632 \u0628\u0627\u0644\u0627\u0632\u0627\u062f\u0647 <\/a>\u06f2\u06f0 \u0633\u0627\u0644 \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062a\u0648\u0633\u0637 \u0648 \u0628\u0632\u0631\u06af \u0645\u062f\u06cc\u0631 \u0627\u0631\u0634\u062f \u0645\u0627\u0644\u06cc \u0628\u0648\u062f\u0647 \u0648 \u0639\u0636\u0648 \u0627\u0646\u062c\u0645\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 (Chartered Professional Accountant) \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f<\/cite><\/blockquote>\n\n\n\n<p>\u0627\u06af\u0631 \u0634\u0645\u0627 \u0645\u0644\u06a9 \u062e\u0648\u062f \u0631\u0627 \u0641\u0631\u0648\u062e\u062a\u0647\u200c\u0627\u06cc\u062f \u06cc\u0627 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u0648\u0627\u0628\u0633\u062a\u06af\u0627\u0646\u200c\u062a\u0627\u0646 \u0627\u0646\u062a\u0642\u0627\u0644 \u062f\u0627\u062f\u0647\u200c\u0627\u06cc\u062f\u060c \u062e\u0648\u0627\u0646\u062f\u0646 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u06a9\u0627\u0645\u0644\u0627 \u0628\u0647 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\u0648\u0627\u062d\u062f\u060c \u0645\u0644\u06a9\u06cc \u0631\u0627 \u0628\u0641\u0631\u0648\u0634\u06cc\u062f \u0648 \u0628\u0647 \u0645\u0644\u06a9 \u062f\u06cc\u06af\u0631\u06cc \u0646\u0642\u0644\u200c\u0645\u06a9\u0627\u0646 \u06a9\u0646\u06cc\u062f.\u00a0<\/p>\n\n\n\n<p>\u062a\u062d\u062a \u0642\u0627\u0646\u0648\u0646 Plus One \u0627\u062c\u0627\u0632\u0647 \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a \u0648 \u0647\u0631 \u0648\u0627\u062d\u062f \u062e\u0627\u0646\u0648\u0627\u062f\u06af\u06cc (\u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u062f\u0647\u0646\u062f\u0647 \u0628\u0647 \u0627\u0636\u0627\u0641\u0647 \u0647\u0645\u0633\u0631 \u0648 \u0641\u0631\u0632\u0646\u062f\u0627\u0646 \u0627\u0632\u062f\u0648\u0627\u062c \u0646\u06a9\u0631\u062f\u0647 \u0632\u06cc\u0631 \u0633\u0646 \u0642\u0627\u0646\u0648\u0646\u06cc) \u062f\u0631 \u0647\u0631 \u0633\u0627\u0644\u060c \u06cc\u06a9\u200c\u0628\u0627\u0631 \u062d\u0642 \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0631\u0627 \u062f\u0627\u0631\u0646\u062f.&nbsp;<\/p>\n\n\n\n<p>\u062f\u0631 \u0627\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637:\u00a0<\/p>\n\n\n<ul>\n<li style=\"text-align: right;\">\u06a9\u0646\u062a\u0631\u0644 \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0645\u0644\u06a9 \u0645\u0648\u0631\u062f\u0646\u0638\u0631 \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0628\u0627\u0634\u062f.\u00a0<\/li>\n<li style=\"text-align: right;\">\u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0645\u0644\u06a9 \u062f\u0631 \u0686\u0647 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc\u06cc \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0634\u0645\u0627 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0633\u0648\u062f\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0644\u06a9\u060c \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0634\u0645\u0627 \u0646\u0628\u0648\u062f\u0647 \u0627\u0633\u062a\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u067e\u0630\u06cc\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.\u00a0<\/li>\n<\/ul>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0641\u0631\u0645\u0648\u0644\u06cc \u06a9\u0647 \u0627\u0632 \u0622\u0646 \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u0645\u0633\u06a9\u0646\u200c\u0647\u0627\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f<\/strong><\/h2>\n\n\n\n<p>\u0641\u0631\u0645\u0648\u0644 CRA \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u0645\u0633\u06a9\u0646\u200c\u0647\u0627\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a:\u00a0<\/p>\n\n\n<p dir=\"ltr\" style=\"text-align: left;\">([1** + Number Of Years Designated] \/ Number Of Years Owned) X Gain = Exemption Amount<\/p>\n\n\n<p><\/p>\n\n\n\n<p> \u0628\u0647 \u06cc\u0627\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u0639\u062f\u062f \u06cc\u06a9 \u062f\u0631 \u0641\u0631\u0645\u0648\u0644 \u0628\u0627\u0644\u0627\u060c \u0634\u0627\u0645\u0644 \u0627\u0641\u0631\u0627\u062f \u062e\u0627\u0631\u062c\u06cc \u0645\u0642\u06cc\u0645 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.\u00a0<\/p>\n\n\n\n<p>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0634\u062e\u0635\u06cc \u0628\u0647 \u0645\u062f\u062a \u06f1\u06f5 \u0633\u0627\u0644 \u0645\u0627\u0644\u06a9 \u062e\u0627\u0646\u0647\u200c\u0627\u06cc \u0628\u0648\u062f\u0647\u060c \u0648\u0644\u06cc \u0641\u0642\u0637 \u06f1\u06f3 \u0633\u0627\u0644 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0627\u0632 \u0622\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f \u0648 \u06f1\u06f0\u06f0 \u062f\u0644\u0627\u0631 \u0646\u06cc\u0632 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0632 \u0622\u0646 \u0645\u0633\u06a9\u0646 \u0628\u0647 \u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0645\u0628\u0644\u063a\u06cc \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647 \u0648\u0633\u06cc\u0644\u0647 PRE \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0646\u0645\u0648\u062f\u060c \u0627\u0632 \u0627\u06cc\u0646 \u0642\u0631\u0627\u0631 \u0627\u0633\u062a:\u00a0<\/p>\n\n\n<p dir=\"ltr\" style=\"text-align: left;\">([\u06f1 + \u06f1\u06f3] \/ \u06f1\u06f5) x \u06f1\u06f0\u06f0 = (\u06f1\u06f4 \/ \u06f1\u06f5) x \u06f1\u06f0\u06f0 = \u06f9\u06f3.\u06f3\u06f3 \u062f\u0644\u0627\u0631<\/p>\n\n\n<p>\u062a\u0648\u062c\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u0627\u0633\u062a\u062b\u0646\u0627\u0647\u0627\u06cc \u0645\u0634\u062e\u0635\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0628\u0627\u0631\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 CRA \u06a9\u0644\u06cc\u0627\u062a \u0622\u0646 \u0631\u0627 \u062f\u0631 <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/technical-information\/income-tax\/income-tax-folios-index\/series-1-individuals\/folio-3-family-unit-issues\/income-tax-folio-s1-f3-c2-principal-residence.html#N103EF\">\u0627\u06cc\u0646\u062c\u0627<\/a> \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.&nbsp;<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0633\u06a9\u0646 \u06a9\u0647 \u0645\u0646\u0628\u0639 \u06a9\u0633\u0628 \u062f\u0631\u0622\u0645\u062f \u0628\u0627\u0634\u062f\u060c \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u062e\u0648\u0627\u0647\u062f \u0634\u062f<\/strong><\/h2>\n\n\n\n<p>\u0622\u0646\u200c\u0637\u0648\u0631 \u06a9\u0647 \u0627\u0632 \u06af\u0641\u062a\u0647\u200c\u0647\u0627\u06cc <a href=\"https:\/\/api.whatsapp.com\/send?phone=+16479691900\" target=\"_blank\" rel=\"noreferrer noopener\">\u0634\u0647\u0646\u0627\u0632 \u0628\u0627\u0644\u0627\u0632\u0627\u062f\u0647<\/a>\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u0645\u06cc\u200c\u0622\u06cc\u062f\u060c \u0647\u06cc\u0686 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0633\u06a9\u0646 \u06a9\u0647 \u0645\u0646\u0628\u0639 \u06a9\u0633\u0628 \u062f\u0631\u0622\u0645\u062f \u0628\u0627\u0634\u062f\u060c \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0634\u0645\u0627\u0631 \u0646\u0645\u06cc\u200c\u0631\u0648\u062f. CRA \u0645\u06cc\u200c\u06af\u0648\u06cc\u062f \u06a9\u0647 \u062f\u0631\u0635\u062f \u0641\u0636\u0627\u06cc \u0633\u06a9\u0648\u0646\u062a \u0628\u0627\u06cc\u062f \u0628\u0631 \u062d\u0633\u0628 \u0645\u062a\u0631 \u0645\u0631\u0628\u0639 \u06cc\u0627 \u062a\u0639\u062f\u0627\u062f \u0627\u062a\u0627\u0642\u200c\u0647\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f. \u062a\u0642\u0633\u06cc\u0645\u200c\u0628\u0646\u062f\u06cc \u0645\u0630\u06a9\u0648\u0631 \u0628\u0627\u06cc\u062f \u0645\u0646\u0637\u0642\u06cc \u0628\u0627\u0634\u062f. \u062f\u0631\u0635\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u062f\u0647 \u0631\u0627 \u062f\u0631 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u0636\u0631\u0628 \u06a9\u0646\u06cc\u062f\u060c \u062a\u0627 PRE \u0634\u0645\u0627 \u0628\u0647 \u062f\u0633\u062a \u0622\u06cc\u062f.\u00a0<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0622\u0646\u0686\u0647 \u0628\u0627\u06cc\u062f \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0639\u06cc\u06cc\u0646 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u062e\u0648\u062f \u0628\u062f\u0627\u0646\u06cc\u062f&nbsp;&nbsp;<\/strong><\/h3>\n\n\n\n<p><a href=\"https:\/\/api.whatsapp.com\/send?phone=+14165600356\" target=\"_blank\" rel=\"noreferrer noopener\">\u062d\u0633\u06cc\u0646 \u062a\u0631\u0627\u0632<\/a> \u062a\u0648\u0636\u06cc\u062d \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0627\u06af\u0631 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u06af\u0632\u0627\u0631\u0634 \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u060c \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0686\u0646\u0627\u0646\u0686\u0647 \u062e\u0627\u0646\u0647\u200c \u0645\u0648\u0631\u062f\u0646\u0638\u0631 \u062f\u0631 \u062a\u0645\u0627\u0645 \u0637\u0648\u0644 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0622\u0646\u060c \u0645\u0633\u06a9\u0646 \u0634\u0645\u0627 \u0646\u0628\u0648\u062f\u0647 \u0627\u0633\u062a\u060c \u0634\u0645\u0627 \u0628\u0627\u06cc\u062f \u0641\u0631\u0645 \u0645\u0646\u0627\u0633\u0628 \u0631\u0627 \u062f\u0631 \u0633\u0627\u0644 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u06cc\u0627 \u0633\u0627\u0644\u06cc \u06a9\u0647 \u062a\u0635\u0648\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0645\u0627\u0645 \u06cc\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0633\u06a9\u0646 \u062e\u0648\u062f \u0631\u0627 \u0641\u0631\u0648\u062e\u062a\u0647 [disposed]\u060c \u06cc\u0627 \u06af\u0632\u06cc\u0646\u0647 \u062e\u0631\u06cc\u062f \u062a\u0645\u0627\u0645 \u06cc\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u06a9\u0633\u06cc \u06af\u0630\u0627\u0634\u062a\u0647\u200c\u0627\u06cc\u062f\u060c \u062a\u062d\u0648\u06cc\u0644 \u062f\u0647\u06cc\u062f.\u00a0\u00a0<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u0627\u0644\u0641) \u0627\u06af\u0631 \u0634\u0645\u0627 \u0642\u0628\u0644\u0627 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u06f2\u06f2 \u0641\u0648\u0631\u06cc\u0647 \u06f1\u06f9\u06f9\u06f4\u060c \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0645\u0644\u06a9 \u06af\u0632\u0627\u0631\u0634 \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u06cc\u062f\u060c \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 PRE \u0648 \u0628\u0642\u06cc\u0647 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0628\u0627\u06cc\u062f \u0641\u0631\u0645 T2091(IND)-WS \u0627\u0632 \u06a9\u0627\u0631\u0628\u0631\u06af \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0648 \u0633\u067e\u0633\u060c \u0641\u0631\u0645 &nbsp;T2091-IND \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0644\u06a9 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u062a\u0648\u0633\u0637 \u06cc\u06a9 \u0641\u0631\u062f (\u0646\u0647 \u06cc\u06a9 \u062a\u0631\u0627\u0633\u062a \u0634\u062e\u0635\u06cc) \u0631\u0627 \u067e\u0631 \u06a9\u0646\u06cc\u062f.&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u0628) \u0627\u06af\u0631 \u0642\u0628\u0644\u0627 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0631\u0627\u06cc \u0645\u0644\u06a9 \u0631\u0627 \u06af\u0632\u0627\u0631\u0634 \u0646\u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u06cc\u062f\u060c \u0628\u0627\u06cc\u062f \u0641\u0631\u0645 T2091-IND \u0631\u0627 \u062a\u06a9\u0645\u06cc\u0644 \u0646\u0645\u0627\u06cc\u06cc\u062f.\u00a0<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0631\u0648\u0634 \u067e\u0631 \u06a9\u0631\u062f\u0646 \u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/h2>\n\n\n\n<p>\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0628\u0627\u06cc\u062f \u0628\u0647 \u0627\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u0645\u0642\u062f\u0627\u0631 \u062e\u0637 \u06f6\u06f6 \u0627\u0632 \u0641\u0631\u0645 T2091(IND)-WS \u0631\u0627 \u062f\u0631 \u062e\u0637 \u06f5\u06f5 \u0627\u0632 \u0641\u0631\u0645 T2091-IND \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f. \u06cc\u06a9 \u0646\u0633\u062e\u0647 \u0627\u0632 \u06a9\u0627\u0631\u0628\u0631\u06af \u0631\u0627 \u0636\u0645\u06cc\u0645\u0647 \u0646\u0645\u0627\u06cc\u06cc\u062f.&nbsp;&nbsp;&nbsp;<\/li><li>\u0645\u062c\u0645\u0648\u0639 \u062e\u0637 \u06f5\u06f6 \u0627\u0632 \u0641\u0631\u0645 T2091-IND \u0631\u0627 \u062f\u0631 \u062e\u0637 \u06f1\u06f5\u06f8 \u0627\u0632 \u0641\u0647\u0631\u0633\u062a \u06f3 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f.&nbsp;<\/li><li>\u0646\u062a\u06cc\u062c\u0647 \u062e\u0637 \u06f1\u06f9\u06f9 \u0627\u0632 \u0641\u0647\u0631\u0633\u062a \u06f3 \u0631\u0627 \u062f\u0631 \u062e\u0637 \u06f1\u06f2\u06f7 \u0627\u0632 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u200c\u200c\u062a\u0627\u0646 \u0648\u0627\u0631\u062f \u0646\u0645\u0627\u06cc\u06cc\u062f. \u06cc\u06a9 \u0646\u0633\u062e\u0647 \u0627\u0632 \u0641\u0647\u0631\u0633\u062a \u06f3 \u0631\u0627 \u0628\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0636\u0645\u06cc\u0645\u0647 \u06a9\u0646\u06cc\u062f.&nbsp;<\/li><\/ul>\n\n\n\n<p>\u0647\u0634\u062f\u0627\u0631: \u0645\u0627\u0644\u06a9\u0627\u0646 \u0648 \u0627\u0639\u0636\u0627\u06cc \u062f\u0631\u062c\u0647 \u06cc\u06a9 \u062e\u0627\u0646\u0648\u0627\u062f\u0647 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0645\u0633\u06a9\u0646\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u0627\u062f\u0639\u0627 \u0646\u0645\u0627\u06cc\u0646\u062f\u060c \u0645\u06af\u0631 \u0622\u0646\u06a9\u0647 \u062c\u062f\u0627 \u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f \u06cc\u0627 \u062c\u062f\u0627 \u0632\u0646\u062f\u06af\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0622\u06cc\u0627 \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u062f\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0646\u062d\u0635\u0627\u0631 \u0648\u0631\u0627\u062b\u062a \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u06af\u0627\u0647\u06cc \u0645\u0634\u06a9\u0644\u0627\u062a\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u067e\u06cc\u0634 \u0645\u06cc\u200c\u0622\u06cc\u062f. \u0645\u062b\u0644\u0627 \u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0634\u0645\u0627 \u0645\u0627\u0644\u06a9\u06cc\u062a \u062e\u0627\u0646\u0647\u200c \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0641\u0631\u0632\u0646\u062f \u0628\u0632\u0631\u06af\u0633\u0627\u0644\u200c\u062a\u0627\u0646 \u0645\u0646\u062a\u0642\u0644 \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u062a\u0627 \u0628\u0627 \u0686\u0634\u0645\u200c\u067e\u0648\u0634\u06cc \u0627\u0632 PRE\u060c \u0627\u0632 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0646\u062d\u0635\u0627\u0631 \u0648\u0631\u0627\u062b\u062a [probate] \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0646\u06cc\u062f. \u0686\u0646\u0627\u0646\u0686\u0647 \u0627\u0631\u0632\u0634 \u062e\u0627\u0646\u0647 \u0634\u0645\u0627 \u062f\u0631 \u0647\u0646\u06af\u0627\u0645 \u0641\u0631\u0648\u0634 \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0641\u0631\u0632\u0646\u062f \u0634\u0645\u0627 \u0628\u0627\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u062f.&nbsp;&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/api.whatsapp.com\/send?phone=+14165600356\" target=\"_blank\" rel=\"noreferrer noopener\">\u062d\u0633\u06cc\u0646 \u062a\u0631\u0627\u0632<\/a> \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u062e\u0627\u0644\u0641 \u0686\u0646\u06cc\u0646 \u0627\u0646\u062a\u0642\u0627\u0644\u0627\u062a\u06cc \u0627\u0633\u062a\u060c \u0628\u0647\u200c\u0648\u06cc\u0698\u0647 \u062f\u0631 \u0637\u06cc \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u06cc\u0645\u062a\u200c\u0647\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9 \u06a9\u0647 \u062f\u0631 \u0622\u0646\u060c \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc PRE \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0633\u06cc\u0627\u0631 \u0641\u0631\u0627\u062a\u0631 \u0627\u0632 \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u0646\u0627\u0634\u06cc \u0627\u0632 \u0639\u062f\u0645 \u0627\u0646\u062c\u0627\u0645 \u0627\u0646\u062d\u0635\u0627\u0631 \u0648\u0631\u0627\u062b\u062a \u0628\u0627\u0634\u062f. \u0627\u0632 \u06cc\u06a9 \u062a\u0631\u0627\u0633\u062a alter-ego \u0646\u06cc\u0632 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u062c\u0627\u06cc\u06af\u0632\u06cc\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u0648\u062f\u060c \u0628\u0627 \u0627\u06cc\u0646 \u0634\u0631\u0637 \u06a9\u0647 \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u062e\u062a\u200c\u06af\u06cc\u0631\u0627\u0646\u0647\u200c\u0627\u06cc \u067e\u06cc\u0631\u0648\u06cc \u06a9\u0646\u062f.\u00a0\u00a0<\/p>\n\n\n\n<p>\u0622\u0642\u0627\u06cc <a href=\"https:\/\/api.whatsapp.com\/send?phone=+14165600356\" target=\"_blank\" rel=\"noreferrer noopener\">\u062a\u0631\u0627\u0632<\/a> \u0645\u06cc\u200c\u06af\u0648\u06cc\u062f \u0627\u0632 \u0622\u0646\u062c\u0627 \u06a9\u0647 \u0622\u0633\u06cc\u0628\u060c \u067e\u06cc\u0634\u0627\u067e\u06cc\u0634 \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0641\u0631\u0632\u0646\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0644\u06a9 \u0631\u0627 \u0686\u0646\u0627\u0646\u0686\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0631\u0632\u0634 \u067e\u06cc\u062f\u0627 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\u06a9\u0631\u062f\u06cc\u062f \u06a9\u0647 \u062f\u0631 \u0633\u0627\u0644 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9\u060c \u0622\u0646 \u0631\u0627 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0645\u0639\u0631\u0641\u06cc \u06a9\u0646\u06cc\u062f\u060c \u0686\u0647 \u06a9\u0627\u0631\u06cc \u0628\u0627\u06cc\u062f \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f\u061f&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u0628\u0647 \u06af\u0641\u062a\u0647 <a href=\"https:\/\/api.whatsapp.com\/send?phone=+16479691900\" target=\"_blank\" rel=\"noreferrer noopener\">\u0634\u0647\u0646\u0627\u0632 \u0628\u0627\u0644\u0627\u0632\u0627\u062f\u0647<\/a>\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u060c \u0627\u06af\u0631 \u0641\u0631\u0627\u0645\u0648\u0634 \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u062f\u0631 \u0633\u0627\u0644 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9\u060c \u0622\u0646 \u0631\u0627 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0645\u0639\u0631\u0641\u06cc \u0646\u0645\u0627\u06cc\u06cc\u062f\u060c \u0628\u0627\u06cc\u062f \u0627\u0632 CRA \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0632\u0627\u06cc\u0627 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u0645\u0627 \u0631\u0627 \u062f\u0631 \u0622\u0646 \u0633\u0627\u0644\u060c \u0627\u0635\u0644\u0627\u062d \u0646\u0645\u0627\u06cc\u062f. CRA \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0639\u0631\u0641\u06cc \u062f\u06cc\u0631\u0647\u0646\u06af\u0627\u0645 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u0631\u0627 \u0628\u067e\u0630\u06cc\u0631\u062f\u060c \u0648\u0644\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u0627 \u062c\u0631\u06cc\u0645\u0647\u200c\u0627\u06cc \u062a\u0627 \u0633\u0642\u0641 \u06f8 \u0647\u0632\u0627\u0631 \u062f\u0644\u0627\u0631 \u062f\u0631 \u0646\u0638\u0631 \u062e\u0648\u0627\u0647\u062f \u06af\u0631\u0641\u062a.\u00a0<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0631\u0627\u0628\u0637\u0647 \u0628\u0627 \u06a9\u0627\u0647\u0634 \u0633\u0648\u062f \u0645\u0644\u06a9\u060c \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u0628\u0631\u0627\u06cc \u06a9\u0627\u0633\u062a\u0646 \u0627\u0632 \u0647\u0631\u06af\u0648\u0646\u0647 \u0633\u0648\u062f \u0645\u0644\u06a9\u060c \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0631\u0627 \u0645\u062f\u0646\u0638\u0631 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f:&nbsp;<\/p>\n\n\n\n<p>\u06f1. \u0627\u06af\u0631 \u0641\u0631\u0632\u0646\u062f \u0634\u0645\u0627 \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u0639\u0645\u0648\u0644 \u062f\u0631 \u0645\u0644\u06a9 \u0633\u06a9\u0648\u0646\u062a \u062f\u0627\u0634\u062a\u0647 \u0627\u0633\u062a\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f PRE \u0631\u0627 \u0628\u0631\u0627\u06cc \u0622\u0646 \u062e\u0627\u0646\u0647 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0646\u0645\u0627\u06cc\u062f\u061b \u0648\u0644\u06cc \u062f\u06cc\u06af\u0631 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0622\u0646 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0647\u06cc\u0686 \u0645\u0633\u06a9\u0646 \u062f\u06cc\u06af\u0631\u06cc \u062f\u0631 \u0622\u0646 \u0628\u0627\u0632\u0647 \u0632\u0645\u0627\u0646\u06cc \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u06a9\u0646\u062f.&nbsp;<\/p>\n\n\n\n<p>\u06f2. \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u060c \u0645\u0627\u0646\u0646\u062f \u06a9\u0645\u06cc\u0633\u06cc\u0648\u0646\u200c\u0647\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0648 \u0645\u0633\u062a\u063a\u0644\u0627\u062a \u0648 \u062d\u0642\u200c\u0627\u0644\u0632\u062d\u0645\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0647\u062f.&nbsp;<\/p>\n\n\n\n<p>\u06f3. \u0641\u0631\u0632\u0646\u062f \u0634\u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0633\u0627\u06cc\u0631 \u0645\u0644\u06a9\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u0627\u0646\u0646\u062f \u0645\u0644\u06a9\u200c\u0647\u0627\u06cc \u0627\u062c\u0627\u0631\u0647\u200c\u0627\u06cc \u0648 \u0633\u0647\u0627\u0645\u200c\u0647\u0627\u06cc \u062b\u0628\u062a\u200c\u0646\u0634\u062f\u0647 \u0631\u0627 \u0628\u0641\u0631\u0648\u0634\u062f \u062a\u0627 \u0632\u06cc\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u062f \u06cc\u0627 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c \u062d\u0627\u0635\u0644 \u0627\u0632 \u0622\u0646 \u062e\u0627\u0646\u0647 \u0631\u0627 \u0628\u0647\u200c\u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u062c\u0628\u0631\u0627\u0646 \u0646\u0645\u0627\u06cc\u062f. \u0645\u0631\u0627\u0642\u0628 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u0627\u06af\u0631 \u0628\u0639\u062f\u0627 \u062f\u0648\u0628\u0627\u0631\u0647 \u0622\u0646 \u0645\u0644\u06a9 \u0631\u0627 \u062e\u0631\u06cc\u062f\u06cc\u062f\u060c \u06af\u0631\u0641\u062a\u0627\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0632\u06cc\u0627\u0646 \u0633\u0627\u062e\u062a\u06af\u06cc \u0646\u0634\u0648\u06cc\u062f.\u00a0<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0686\u0647 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc PRE \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f&nbsp;<\/strong><\/h2>\n\n\n\n<p>\u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc PRE \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u0628\u0647 \u0634\u0631\u062d \u0632\u06cc\u0631 \u0627\u0633\u062a:&nbsp;<\/p>\n\n\n\n<p>\u06f1. \u0645\u0644\u06a9 \u0628\u0627\u06cc\u062f \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 PRE \u0628\u0627\u0634\u062f.&nbsp;<\/p>\n\n\n\n<p>\u06f2. \u0634\u062e\u0635\u06cc \u06a9\u0647 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u062f\u0631 \u0622\u0646 \u0633\u0627\u0644\u060c \u0645\u0627\u0644\u06a9 \u0645\u0646\u0641\u0631\u062f \u06cc\u0627 \u0645\u0634\u062a\u0631\u06a9 \u0622\u0646 \u0645\u0644\u06a9 \u0628\u0627\u0634\u062f.&nbsp;<\/p>\n\n\n\n<p>\u06f3. \u062e\u0627\u0646\u0647 \u0628\u0627\u06cc\u062f \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u0639\u0645\u0648\u0644 \u062a\u062d\u062a \u0633\u06a9\u0648\u0646\u062a \u0645\u0627\u0644\u06a9\u060c \u0647\u0645\u0633\u0631 \u06cc\u0627 \u0634\u0631\u06cc\u06a9 \u0639\u0631\u0641\u06cc \u0641\u0639\u0644\u06cc \u06cc\u0627 \u0642\u0628\u0644\u06cc \u0627\u0648 \u06cc\u0627 \u0641\u0631\u0632\u0646\u062f \u0627\u0648 \u0628\u0627\u0634\u062f. CRA \u062a\u0639\u0631\u06cc\u0641\u06cc \u0627\u0632 \u00ab\u0633\u06a9\u0648\u0646\u062a \u0645\u0639\u0645\u0648\u0644\u00bb \u0646\u062f\u0627\u0631\u062f \u0648 \u0645\u06cc\u200c\u06af\u0648\u06cc\u062f \u0627\u06cc\u0646 \u0645\u0633\u0627\u0644\u0647\u060c \u06cc\u06a9 \u0627\u0645\u0631 \u0645\u0648\u0636\u0648\u0639\u06cc [question of fact] \u0627\u0633\u062a.\u00a0<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u06a9\u0627\u062a\u06cc\u062c\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u062a\u0644\u0642\u06cc \u06a9\u0631\u062f\u061f&nbsp;<\/strong><\/h2>\n\n\n\n<p>CRA \u0645\u06cc\u200c\u06af\u0648\u06cc\u062f \u0645\u0644\u06a9\u200c\u0647\u0627\u06cc\u06cc \u0645\u062b\u0644 \u06a9\u0627\u062a\u06cc\u062c\u200c\u0647\u0627 \u0631\u0627 \u06a9\u0647 \u062f\u0631 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0633\u0627\u0644 \u062a\u062d\u062a \u0633\u06a9\u0648\u0646\u062a \u0628\u0627\u0634\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0633\u06a9\u0646 \u0627\u0635\u0644\u06cc \u062a\u0644\u0642\u06cc \u06a9\u0631\u062f\u060c \u0645\u06af\u0631 \u0622\u0646\u06a9\u0647 \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0632 \u0622\u0646\u060c \u0628\u0647 \u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0646 \u06cc\u0627 \u062a\u0648\u0644\u06cc\u062f \u062f\u0631\u0622\u0645\u062f \u0628\u0627\u0634\u062f.&nbsp;<\/p>\n\n\n\n<p>\u062e\u0648\u0634\u0628\u062e\u062a\u0627\u0646\u0647 \u0634\u062e\u0635\u06cc \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f\u06cc \u062c\u0632\u0626\u06cc\u200c \u0627\u0632 \u0627\u062c\u0627\u0631\u0647 \u06cc\u06a9 \u0648\u0627\u062d\u062f \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc\u200c\u0622\u0648\u0631\u062f\u060c \u0645\u0627\u0644\u06a9\u06cc \u0628\u0647 \u062d\u0633\u0627\u0628 \u0646\u0645\u06cc\u200c\u0622\u06cc\u062f \u06a9\u0647 \u0645\u0644\u06a9 \u0631\u0627 \u0635\u0631\u0641\u0627 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u06cc\u0627 \u062a\u0648\u0644\u06cc\u062f \u062f\u0631\u0622\u0645\u062f \u0628\u0647 \u062a\u0645\u0644\u06a9 \u062f\u0631\u0622\u0648\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" class=\"wp-image-7638\" style=\"width: 100px;\" src=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz.png\" alt=\"\" srcset=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz.png 500w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-300x300.png 300w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-150x150.png 150w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-50x50.png 50w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Tarazz-320x320.png 320w\" sizes=\"(max-width: 100px) 100vw, 100px\" \/><\/p><cite> <a href=\"https:\/\/api.whatsapp.com\/send?phone=+14165600356\" target=\"_blank\" rel=\"noreferrer noopener\">\u062d\u0633\u06cc\u0646 \u062a\u0631\u0627\u0632 <\/a>\u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 (Chartered Professional Accountant) \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u0633\u062a \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc \u06f2\u06f0 \u0633\u0627\u0644 \u0633\u0627\u0628\u0642\u0647 \u062f\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0628\u0627\u0634\u062f<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" class=\"wp-image-7636\" style=\"width: 100px;\" src=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh.png\" alt=\"\" srcset=\"https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh.png 500w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-300x300.png 300w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-150x150.png 150w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-50x50.png 50w, https:\/\/hstaraz.com\/fa\/wp-content\/uploads\/2020\/12\/Balazadeh-320x320.png 320w\" sizes=\"(max-width: 100px) 100vw, 100px\" \/><\/p><cite><a href=\"https:\/\/api.whatsapp.com\/send?phone=+16479691900\" target=\"_blank\" rel=\"noreferrer noopener\">\u0634\u0647\u0646\u0627\u0632 \u0628\u0627\u0644\u0627\u0632\u0627\u062f\u0647 <\/a>\u06f2\u06f0 \u0633\u0627\u0644 \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062a\u0648\u0633\u0637 \u0648 \u0628\u0632\u0631\u06af \u0645\u062f\u06cc\u0631 \u0627\u0631\u0634\u062f \u0645\u0627\u0644\u06cc \u0628\u0648\u062f\u0647 \u0648 \u0639\u0636\u0648 \u0627\u0646\u062c\u0645\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u06cc \u0648 \u062e\u0628\u0631\u0647 (Chartered Professional Accountant) \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f<\/cite><\/blockquote>\n<div class=\"angwp_7640 _ning_cont _ning_hidden _ning_outer _align_center responsive\" data-size=\"custom\" data-bid=\"7640\" data-aid=\"0\" style=\"max-width:1024px; width:100%;height:inherit;\"><div class=\"_ning_label _left\" style=\"\"><\/div><div class=\"_ning_inner\" style=\"\"><!-- wp:separator {\"className\":\"is-style-wide\"} -->\r\n<hr class=\"wp-block-separator is-style-wide\"\/>\r\n<!-- \/wp:separator -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>\u0645\u0637\u0627\u0644\u0628 \u0627\u06cc\u0646 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