{"id":41853,"date":"2023-09-12T10:45:23","date_gmt":"2023-09-12T07:15:23","guid":{"rendered":"https:\/\/visapickapply.com\/fa\/?p=41853"},"modified":"2023-09-17T15:21:54","modified_gmt":"2023-09-17T11:51:54","slug":"%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%af%d8%b1-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7","status":"publish","type":"post","link":"https:\/\/visapickapply.com\/fa\/blog\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%af%d8%b1-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7\/","title":{"rendered":"\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627"},"content":{"rendered":"<div id='av_section_1'  class='avia-section main_color avia-section-default avia-no-border-styling  avia-full-stretch av-parallax-section avia-bg-style-parallax  avia-builder-el-0  el_before_av_section  avia-builder-el-first   av-minimum-height av-minimum-height-50  container_wrap fullsize' style=' '  data-section-bg-repeat='stretch' data-av_minimum_height_pc='50'><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color  avia-full-stretch' style = 'background-repeat: no-repeat; background-image: url(https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/02\/2500-3.jpg);background-attachment: scroll; background-position: center center; ' ><\/div><\/div><div class='container' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_third  flex_column_div first  avia-builder-el-1  el_before_av_two_third  avia-builder-el-first  \" style='background: #ffffff; box-shadow: 0 0 15px 0 rgba(0,0,0,0.1); padding:20px; background-color:#ffffff; border-radius:0px; '><div  style='padding-bottom:0px; font-size:24px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-2  avia-builder-el-no-sibling  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/h1><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><\/div><div class=\"flex_column av_two_third  av-hide-on-mobile  flex_column_div av-zero-column-padding   avia-builder-el-3  el_after_av_one_third  el_before_av_one_third  \" style='border-radius:0px; '><\/div><div class=\"flex_column av_one_third  flex_column_div first  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  column-top-margin\" style='margin-top:10px; margin-bottom:0px; background: #8c99a1; box-shadow: 0 0 15px 0 rgba(0,0,0,0.1); padding:20px; background-color:#8c99a1; border-radius:0px; '><div  class='avia-icon-list-container   avia-builder-el-5  avia-builder-el-no-sibling '><ul class='avia-icon-list avia-icon-list-right av-iconlist-small avia_animate_when_almost_visible avia-iconlist-animate'>\n<li><div  style='color:#c20000; ' class='iconlist_icon  avia-font-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\uf0d6' data-av_iconfont='fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color '  itemprop=\"headline\"   style='color:#ffffff; '>\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0686\u06af\u0648\u0646\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u0634\u0648\u062f\u061f<\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<\/ul><\/div><\/div><div class=\"flex_column av_two_third  av-hide-on-mobile  flex_column_div av-zero-column-padding   avia-builder-el-6  el_after_av_one_third  avia-builder-el-last  column-top-margin\" style='margin-top:10px; margin-bottom:0px; border-radius:0px; '><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section alternate_color avia-section-small avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-7  el_after_av_section  el_before_av_section   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_two_third  flex_column_div av-zero-column-padding first  avia-builder-el-8  el_before_av_one_third  avia-builder-el-first  \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><strong>\u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u06a9\u0647 \u062a\u0635\u0645\u06cc\u0645 \u0628\u0647 \u0632\u0646\u062f\u06af\u06cc \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u06af\u0631\u0641\u062a\u0647 \u0627\u06cc\u062f \u0627\u0637\u0644\u0627\u0639 \u0627\u0632 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0646 \u06a9\u0634\u0648\u0631 \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u062f. \u062e\u06cc\u0644\u06cc \u0633\u0627\u062f\u0647 \u0648 \u0633\u0631 \u0631\u0627\u0633\u062a \u0645\u06cc \u0634\u0648\u062f \u0627\u06cc\u0646 \u0637\u0648\u0631 \u062a\u0648\u0636\u06cc\u062d \u062f\u0627\u062f \u06a9\u0647 \u0634\u0645\u0627 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0647\u0645 \u0628\u0627\u06cc\u062f \u0628\u0647 \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u0648 \u0647\u0645 \u0628\u0647 \u062f\u0648\u0644\u062a \u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u06cc\u062f.<\/strong><\/p>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u062f\u0631\u0627\u0644 \u062a\u0648\u0633\u0637<strong>\u00a0<a href=\"https:\/\/www.cra-arc.gc.ca\/\" target=\"_blank\" rel=\"noopener nofollow\">\u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u06a9\u0627\u0646\u0627\u062f\u0627Canada Revenue Agency (CRA)<\/a><\/strong>\u00a0\u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u0648\u0627\u0642\u0639 \u062f\u0631 \u0642\u0627\u0644\u0628 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u06a9\u0627\u0646\u0627\u062f\u0627\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627 \u0631\u0627 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u06cc \u06a9\u0646\u062f. \u0647\u0645\u0632\u0645\u0627\u0646 \u0627\u0633\u062a\u0627\u0646 \u0647\u0627 \u0648 \u0642\u0644\u0645\u0631\u0648\u0647\u0627\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0647\u0645 \u0645\u062b\u0644 \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u0648 \u0628\u0647 \u0635\u0648\u0631\u062a \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0627\u0645\u06a9\u0627\u0646 \u0648\u0636\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u060c \u0645\u0635\u0631\u0641 \u0648 \u062b\u0631\u0648\u062a \u0631\u0627 \u0645\u0627\u0646\u0646\u062f \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u062f\u0627\u0631\u0646\u062f.<\/p>\n<p>\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0647\u0645 \u0634\u0627\u0645\u0644 \u0686\u0646\u062f \u062f\u0633\u062a\u0647 \u06a9\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0648\u0627\u062f \u0645\u0635\u0631\u0641\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062b\u0631\u0648\u062a \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u062a\u0644\u0627\u0634 \u0645\u06cc \u06a9\u0646\u06cc\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0644\u0627\u0632\u0645 \u062f\u0631 \u0645\u0648\u0631\u062f \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0627 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0634\u0645\u0627 \u0642\u0631\u0627\u0631 \u0628\u062f\u0647\u06cc\u0645. \u0634\u0645\u0627 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0646\u0648\u0627\u0639 \u0634\u0631\u06a9\u062a \u0647\u0627 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0641\u06cc\u062f\u06cc \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u06cc\u062f.<\/p>\n<\/div><\/section><\/div><div class=\"flex_column av_one_third  flex_column_div   avia-builder-el-10  el_after_av_two_third  avia-builder-el-last  \" style='background: #8c99a1; border-width:1px; border-color:#7a828c; border-style:solid; padding:30px; background-color:#8c99a1; border-radius:15px; '><p><div  style='padding-bottom:10px; color:#231f20;' class='av-special-heading av-special-heading-h3 custom-color-heading   avia-builder-el-11  el_before_av_iconlist  avia-builder-el-first  '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0641\u0647\u0631\u0633\u062a \u0645\u0637\u0627\u0644\u0628<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#231f20'><\/div><\/div><\/div><br \/>\n<div  class='avia-icon-list-container   avia-builder-el-12  el_after_av_heading  avia-builder-el-last  toc'><ul class='avia-icon-list avia-icon-list-right av-iconlist-small avia_animate_when_almost_visible avia-iconlist-animate'>\n<li><div  style='color:#c20000; ' class='iconlist_icon  avia-font-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='' data-av_iconfont='fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color '  itemprop=\"headline\"   style='color:#ffffff; '><a href='#s1' title='\u0686\u06af\u0648\u0646\u06af\u06cc \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627'>\u0686\u06af\u0648\u0646\u06af\u06cc \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/a><\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  style='color:#c20000; ' class='iconlist_icon  avia-font-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='' data-av_iconfont='fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color '  itemprop=\"headline\"   style='color:#ffffff; '><a href='#s2' title='\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627'>\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/a><\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  style='color:#c20000; ' class='iconlist_icon  avia-font-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='' data-av_iconfont='fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color '  itemprop=\"headline\"   style='color:#ffffff; '><a href='#info' title='\u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0633\u062a\u0627\u0646\u06cc'>\u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0633\u062a\u0627\u0646\u06cc<\/a><\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  style='color:#c20000; ' class='iconlist_icon  avia-font-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='' data-av_iconfont='fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color '  itemprop=\"headline\"   style='color:#ffffff; '><a href='#s3' title='\u0645\u0632\u0627\u06cc\u0627\u06cc \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627'>\u0645\u0632\u0627\u06cc\u0627\u06cc \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/a><\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  style='color:#c20000; ' class='iconlist_icon  avia-font-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='' data-av_iconfont='fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color '  itemprop=\"headline\"   style='color:#ffffff; '><a href='#s4' title='\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc: \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627'>\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc: \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/a><\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<\/ul><\/div><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='s1'  class='avia-section alternate_color avia-section-small avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-13  el_after_av_section  el_before_av_postcontent   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div first  avia-builder-el-14  avia-builder-el-no-sibling  \" style='background: #ffffff; border-width:1px; border-style:solid; box-shadow: 0 0 2px 0 rgba(0,0,0,0.1); padding:30px; background-color:#ffffff; border-radius:15px; '><p><div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-15  el_before_av_textblock  avia-builder-el-first  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0686\u06af\u0648\u0646\u06af\u06cc \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u0633\u0627\u06a9\u0646\u0627\u0646 \u06a9\u0627\u0646\u0627\u062f\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f\u0634\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631 \u0627\u0632 \u0645\u0642\u062f\u0627\u0631 \u062d\u062f\u0627\u0642\u0644 \u0628\u0627\u0634\u062f \u0628\u0627\u06cc\u062f \u0647\u0645 \u0628\u0647 \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u0648 \u0647\u0645 \u062f\u0648\u0644\u062a \u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646 \u0647\u0627 \u0648 \u0642\u0644\u0645\u0631\u0648\u0647\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f. \u0647\u0631 \u062f\u0648\u0644\u062a \u062d\u062f\u0627\u0642\u0644 \u0645\u0642\u062f\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0639\u0644\u0627\u0645 \u0645\u06cc \u06a9\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u0648\u062c\u0648\u062f \u0639\u0644\u06cc\u0631\u063a\u0645 \u0622\u0646\u06a9\u0647 \u0647\u0631 \u062f\u0648\u0644\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u062e\u0635\u0648\u0635 \u062e\u0648\u062f \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0627\u0632 \u0628\u0633\u06cc\u0627\u0631\u06cc \u062c\u0647\u0627\u062a \u0633\u06cc\u0633\u062a\u0645 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a\u0627\u0646 \u0647\u0627 \u0648 \u0642\u0644\u0645\u0631\u0648\u0647\u0627 \u0645\u0634\u0627\u0628\u0647 \u0647\u0645 \u0647\u0633\u062a\u0646\u062f.<\/p>\n<p>\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u0647\u0645\u0647 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc \u062f\u0647\u0646\u062f \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f \u062e\u0648\u062f \u0631\u0627 \u06af\u0632\u0627\u0631\u0634 \u062f\u0647\u0646\u062f \u0648 \u0627\u06cc\u0646 \u06af\u0632\u0627\u0631\u0634 \u0631\u0627 \u0628\u0627 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u0631\u0633\u0645\u06cc \u0648 \u0631\u0633\u06cc\u062f \u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637\u0647 \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u0646\u062f.\u06cc\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0647\u0645\u0647 \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u0647\u0627 \u0628\u0647 \u063a\u06cc\u0631 \u0627\u0632 \u0622\u0646\u0647\u0627 \u06a9\u0647 \u062f\u0631 \u06a9\u0628\u06a9 \u0632\u0646\u062f\u06af\u06cc \u0645\u06cc \u06a9\u0646\u0646\u062f\u060c \u06cc\u06a9 \u0641\u0631\u0645 \u062a\u06a9\u0645\u06cc\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644 \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n<p>\u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u06a9\u0627\u0646\u0627\u062f\u0627 (CRA) \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0631\u0627 \u0628\u0631\u0627\u06cc \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644\u060c \u0627\u0633\u062a\u0627\u0646\u0647\u0627\u06cc\u06cc \u063a\u06cc\u0631 \u0627\u0632 \u06a9\u0628\u06a9 \u0648 \u0642\u0644\u0645\u0631\u0648\u0647\u0627 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u06cc \u06a9\u0646\u062f. \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0628\u06a9 (ARQ) \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u06cc\u0627\u0644\u062a \u06a9\u0628\u06a9 \u0631\u0627 \u0627\u0632 \u0633\u0627\u06a9\u0646\u0627\u0646 \u06a9\u0628\u06a9 \u0627\u062e\u0630 \u0645\u06cc \u0646\u0645\u0627\u06cc\u062f.<\/p>\n<\/div><\/section><\/p><\/div>\n<\/p>\n\n<div id='s2'  class='avia-section alternate_color avia-section-small avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-18  el_after_av_postcontent  el_before_av_section   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div first  avia-builder-el-19  avia-builder-el-no-sibling  \" style='background: #ffffff; border-width:1px; border-style:solid; box-shadow: 0 0 2px 0 rgba(0,0,0,0.1); padding:30px; background-color:#ffffff; border-radius:15px; '><p><div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-20  el_before_av_textblock  avia-builder-el-first  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u0642\u0648\u0627\u0646\u06cc\u0646 \u0641\u062f\u0631\u0627\u0644\u060c \u0627\u0633\u062a\u0627\u0646\u06cc \u0648 \u0634\u0647\u0631\u06cc\u060c \u0628\u0647 \u0645\u0633\u0626\u0648\u0644\u06cc\u0646 \u062f\u0648\u0644\u062a\u06cc \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0627 \u0627\u0632 \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u0648 \u0627\u0641\u0631\u0627\u062f \u0645\u0642\u06cc\u0645 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06af\u06cc\u0631\u062f. \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u06a9\u0627\u0644\u0627\u060c \u062e\u062f\u0645\u0627\u062a\u060c \u0627\u0645\u0644\u0627\u06a9 \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u062a\u0639\u0644\u0642 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0627\u0645\u0627 \u062f\u0631 \u0645\u062c\u0645\u0648\u0639 \u0645\u06cc \u0634\u0648\u062f \u06af\u0641\u062a \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062b\u0631\u0648\u062a \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062b\u0631\u0648\u062a \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<p>\u0627\u0644\u0628\u062a\u0647 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u06a9\u0627\u0631 \u0648 \u0632\u0646\u062f\u06af\u06cc \u06cc\u0627 \u0627\u0632 \u06a9\u0627\u0646\u0627\u062f\u0627 \u062f\u06cc\u062f\u0646 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u063a\u06cc\u0631\u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u200c\u0639\u0648\u0627\u0631\u0636\u060c \u062a\u0639\u0631\u0641\u0647\u200c\u0647\u0627\u06cc \u06af\u0645\u0631\u06a9\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0644\u06a9 \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0631\u0627 \u0646\u06cc\u0632 \u0628\u067e\u0631\u062f\u0627\u0632\u0646\u062f.<\/p>\n<\/div><\/section><br \/>\n<div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-22  el_after_av_textblock  el_before_av_textblock  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  > \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f (Income Tax)<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><h3>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc:<\/h3>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc \u0628\u062e\u0634 \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u06cc \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u0631\u0627 \u0634\u06a9\u0644 \u0645\u06cc \u062f\u0647\u062f. \u062f\u0631 \u0645\u062c\u0645\u0648\u0639 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0635\u0644\u06cc \u062a\u0631\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 <strong><a href=\"https:\/\/visapickapply.com\/fa\/%d9%87%d8%b2%db%8c%d9%86%d9%87-%d8%b2%d9%86%d8%af%da%af%db%8c-%d8%af%d8%b1-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7\/\">\u06a9\u0627\u0646\u0627\u062f\u0627<\/a><\/strong> \u0627\u0633\u062a \u06a9\u0647 \u0627\u06a9\u062b\u0631 \u0645\u0631\u062f\u0645 \u0628\u0627 \u0622\u0646 \u0633\u0631 \u0648 \u06a9\u0627\u0631 \u062f\u0627\u0631\u0646\u062f. \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u062f\u0631 \u062f\u0633\u0627\u0645\u0628\u0631 \u0647\u0631 \u0633\u0627\u0644 \u067e\u0627\u06cc\u0627\u0646 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f \u0648 \u0622\u062e\u0631\u06cc\u0646 \u0645\u0647\u0644\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u062e\u0631 \u0622\u0648\u0631\u06cc\u0644 \u0647\u0631 \u0633\u0627\u0644 \u0627\u0633\u062a. \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0627\u0641\u0631\u0627\u062f \u062d\u0642\u06cc\u0642\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0641\u0631\u0645\u200c\u0647\u0627 \u0648 \u0627\u0648\u0631\u0627\u0642\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0622\u0646 \u0647\u0627 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f\u060c \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u06a9\u0646\u0646\u062f\u060c \u062c\u0631\u06cc\u0645\u0647\u200c\u0627\u06cc \u0628\u0631 \u0627\u0635\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p>\u0627\u06cc\u0646 \u062c\u0631\u06cc\u0645\u0647\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0628\u0647\u0631\u0647\u200c\u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0642\u0628 \u0627\u0641\u062a\u0627\u062f\u0647 \u062a\u0639\u0644\u0642 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06a9\u0627\u0645\u0644\u200c\u062a\u0631 \u062f\u0631\u0628\u0627\u0631\u06c0 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647 \u0622\u0698\u0627\u0646\u0633\u200c\u0647\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0647\u0627\u062c\u0631\u0627\u0646 \u062f\u0631 \u0647\u0631 \u0627\u0633\u062a\u0627\u0646 \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0631\u062f.<\/p>\n<\/div><\/section><br \/>\n<div id='avia-messagebox-' class='avia_message_box  avia-color-green avia-size-large avia-icon_select-yes avia-border-solid  avia-builder-el-24  el_after_av_textblock  el_before_av_textblock '><div class='avia_message_box_content' ><span class='avia_message_box_icon' aria-hidden='true' data-av_icon='\ue83d' data-av_iconfont='entypo-fontello'><\/span><p>\u0647\u0631 \u0642\u062f\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u0645\u0627 \u0628\u0627\u0644\u0627 \u0628\u0631\u0648\u062f \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0634\u0645\u0627 \u0647\u0645 \u0628\u0647 \u0647\u0645\u0627\u0646 \u0646\u0633\u0628\u062a \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u06cc\u062f\u0627 \u0645\u06cc \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0646\u0633\u0628\u062a \u062a\u0627 \u062c\u0627\u06cc\u06cc \u0647\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0631\u0642\u0645 \u0647\u0627\u06cc \u0628\u0627\u0644\u0627\u06cc \u062f\u0631\u0622\u0645\u062f \u06af\u0627\u0647 \u0627\u0641\u0631\u0627\u062f \u062a\u0627 \u0646\u06cc\u0645\u06cc \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u062e\u0648\u062f\u0634\u0627\u0646 \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u062f\u0648\u0644\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n<\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0634\u0645\u0627 \u062f\u0627\u0631\u0627\u06cc \u0634\u063a\u0644 \u06cc\u0627 \u06cc\u06a9 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u062e\u0635\u06cc \u0628\u0627\u0634\u06cc\u062f \u0648 \u06cc\u0627 \u0627\u0632 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc \u0647\u0645\u0686\u0648\u0646 \u0633\u0648\u062f\u062d\u0627\u0635\u0644 \u0627\u0632 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0645\u0646\u062a\u0641\u0639 \u0634\u0648\u06cc\u062f\u060c \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u06cc\u062f:<\/p>\n<p><strong>\u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u0634\u063a\u0644<\/strong><strong>:<\/strong>\u00a0\u0627\u06af\u0631 \u0634\u0645\u0627 \u062f\u0627\u0631\u0627\u06cc \u06cc\u06a9 \u0634\u063a\u0644 \u0628\u0627\u0634\u06cc\u062f \u062f\u0631 \u0622\u0646 \u0635\u0648\u0631\u062a \u06a9\u0633\u06cc \u06a9\u0647\u00a0\u06a9\u0627\u0631\u0641\u0631\u0645\u0627\u06cc \u0634\u0645\u0627\u0633\u062a\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u0645\u0627 \u0631\u0627 \u0627\u0632 \u0641\u06cc\u0634 \u062d\u0642\u0648\u0642\u06cc\u062a\u0627\u0646 \u06a9\u0633\u0631 \u06a9\u0631\u062f\u0647 \u0648 \u0622\u0646 \u0631\u0627 \u0628\u0627 \u0639\u0646\u0648\u0627\u0646\u062a\u0627\u0646\u060c \u0628\u0631\u0627\u06cc\u00a0\u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u06a9\u0627\u0646\u0627\u062f\u0627\u00a0\u0627\u0631\u0633\u0627\u0644 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n<p><strong>\u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u062e\u0635\u06cc<\/strong>: \u062f\u0631 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0647\u0631 \u0641\u0631\u062f \u062a\u0645\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u0647\u0631 \u0633\u0627\u0644 \u0628\u0631\u0627\u06cc\u00a0\u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u06a9\u0627\u0646\u0627\u062f\u0627\u00a0\u0627\u0631\u0633\u0627\u0644 \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0633\u0648\u062f \u062d\u0627\u0635\u0644\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u0648\u062f.<\/p>\n<p><strong>\u06a9\u0633\u0628 \u062f\u0631\u0622\u0645\u062f<\/strong><strong>:<\/strong>\u00a0\u00a0\u062f\u0631 \u0635\u0648\u0631\u062a\u06cc\u06a9\u0647 \u0627\u0641\u0631\u0627\u062f \u0627\u0632 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\u0627\u0646\u062f\u0627\u0632\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0627\u0632 \u0647\u0645 \u0645\u062a\u0645\u0627\u06cc\u0632 \u06a9\u0646\u06cc\u0645. \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0647\u0627 \u0628\u0627 \u06cc\u06a9\u062f\u06cc\u06af\u0631 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627 \u0631\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0627 \u0639\u0646\u0648\u0627\u0646 \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u062f\u0627\u0631\u0627\u06cc \u0645\u0627\u0644\u06a9\u06cc\u062a \u06cc\u06af\u0627\u0646\u0647\u060c \u0634\u0631\u0627\u06a9\u062a\u060c \u0634\u0631\u06a9\u062a \u0648 \u062a\u0639\u0627\u0648\u0646\u06cc \u0627\u0632 \u06cc\u06a9\u062f\u06cc\u06af\u0631 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0627\u062f.<\/p>\n<p>\u0628\u0627 \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647<strong>\u00a0<a href=\"https:\/\/www.canadabusiness.ca\/eng\/page\/2853\/\" target=\"_blank\" rel=\"noopener\">\u0635\u0641\u062d\u0647 \u0627\u06cc \u0627\u0632 \u0633\u0627\u06cc\u062a \u0634\u0628\u06a9\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u06cc\u00a0\u06a9\u0627\u0646\u0627\u062f\u0627<\/a>\u00a0<\/strong>\u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0647\u0627 \u0631\u0627 \u0628\u0647\u062a\u0631 \u0628\u0627 \u0647\u0645 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u06cc\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644 \u0648 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0647\u0627 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a.<\/p>\n<p><strong>\u0645\u0627\u0644\u06a9\u06cc\u062a \u06cc\u06af\u0627\u0646\u0647<\/strong><strong>(Sole proprietorship):<\/strong>\u00a0\u0627\u06cc\u0646 \u0634\u06a9\u0644 \u0627\u0632 \u0634\u0631\u06a9\u062a \u0647\u0627 \u0633\u0627\u062f\u0647 \u062a\u0631\u06cc\u0646 \u0646\u0648\u0639 \u0634\u0631\u06a9\u062a \u0647\u0627 \u0628\u0647 \u0634\u0645\u0627\u0631 \u0645\u06cc \u0631\u0648\u0646\u062f. \u062b\u0628\u062a \u0622\u0646\u0647\u0627 \u0631\u0627\u062d\u062a \u0627\u0633\u062a \u0648 \u0627\u0644\u0628\u062a\u0647 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0686\u0646\u062f\u0627\u0646\u06cc \u0646\u062f\u0627\u0631\u0646\u062f. \u0627\u06a9\u062b\u0631 \u06a9\u0633\u0627\u0646\u06cc \u06a9\u0647 \u06a9\u0627\u0631\u0647\u0627\u06cc \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u062f\u0647\u0646\u062f \u0648 \u0633\u06cc\u0633\u062a\u0645 \u0627\u062f\u0627\u0631\u06cc \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0627\u06cc \u0646\u062f\u0627\u0631\u0646\u062f \u0627\u0632 \u0627\u06cc\u0646 \u0633\u06cc\u0633\u062a\u0645 \u0628\u0647\u0631\u0647 \u0645\u06cc \u0628\u0631\u0646\u062f.<\/p>\n<p>\u062f\u0631 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u0633\u0627\u0632\u0645\u0627\u0646 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u060c \u0634\u0645\u0627 \u062a\u0646\u0647\u0627 \u0645\u0627\u0644\u06a9 \u0647\u0633\u062a\u06cc\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u062a\u0645\u0627\u0645 \u0628\u062f\u0647\u06cc \u0647\u0627 \u0648 \u0648\u0638\u0627\u06cc\u0641 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0631\u0627 \u0628\u0647 \u0639\u0647\u062f\u0647 \u0645\u06cc \u06af\u06cc\u0631\u06cc\u062f. \u062a\u0645\u0627\u0645 \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0628\u0647 \u0634\u0645\u0627 \u0627\u062e\u062a\u0635\u0627\u0635 \u0645\u06cc \u06cc\u0627\u0628\u062f. \u0627\u0632 \u0622\u0646\u062c\u0627 \u06a9\u0647 \u0634\u0645\u0627 \u0634\u062e\u0635\u0627 \u0645\u0633\u0626\u0648\u0644 \u0647\u0633\u062a\u06cc\u062f\u060c \u06cc\u06a9 \u0637\u0644\u0628\u06a9\u0627\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0639\u0644\u06cc\u0647 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0634\u062e\u0635\u06cc \u0634\u0645\u0627 \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0634\u0645\u0627 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0648\u0635\u0648\u0644 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062e\u0648\u062f \u0634\u06a9\u0648\u0627\u0626\u06cc\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f.<\/p>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u0646 \u0647\u0645 \u0645\u0627\u0646\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc \u0627\u0633\u062a \u0627\u06af\u0631 \u0686\u0647 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u06cc \u062f\u0627\u0631\u062f.<\/p>\n<p><strong>\u0634\u0631\u0627\u06a9\u062a<\/strong><strong>(Partnership):\u00a0<\/strong>\u0627\u06cc\u0646 \u0634\u06a9\u0644 \u0627\u0632 \u0634\u0631\u06a9\u062a \u0631\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0645\u0634\u0627\u0631\u06a9\u062a\u06cc \u062f\u0627\u0646\u0633\u062a \u06a9\u0647 \u0628\u06cc\u0646 \u062f\u0648 \u06cc\u0627 \u0686\u0646\u062f \u0646\u0641\u0631 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u06cc\u06a9 \u0645\u0634\u0627\u0631\u06a9\u062a\u060c \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0634\u0645\u0627 \u0628\u0627 \u0647\u0645\u062a\u0627\u06cc\u0627\u0646 \u062a\u062c\u0627\u0631\u06cc \u0634\u0645\u0627 \u062a\u0631\u06a9\u06cc\u0628 \u0634\u062f\u0647 \u0648 \u062f\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u0646\u062f. \u067e\u0633 \u0627\u0632 \u0622\u0646 \u0634\u0645\u0627 \u0648 \u0634\u0631\u06cc\u06a9\u062a\u0627\u0646 \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u062a\u0648\u0627\u0641\u0642 \u0642\u0627\u0646\u0648\u0646\u06cc \u06a9\u0647 \u062a\u0647\u06cc\u0647 \u06a9\u0631\u062f\u0647 \u0627\u06cc\u062f\u060c \u062f\u0631 \u0633\u0648\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0628\u0627 \u06cc\u06a9\u062f\u06cc\u06af\u0631 \u0634\u0631\u06cc\u06a9 \u0645\u06cc \u0634\u0648\u06cc\u062f.<\/p>\n<p>\u062f\u0631 \u0645\u0634\u0627\u0631\u06a9\u062a \u06a9\u0644\u06cc\u060c \u0647\u0631 \u0634\u0631\u06cc\u06a9 \u0628\u0647 \u0637\u0648\u0631 \u0645\u0634\u062a\u0631\u06a9 \u0645\u0633\u0626\u0648\u0644 \u0628\u062f\u0647\u06cc \u0645\u0634\u0627\u0631\u06a9\u062a \u0627\u0633\u062a. \u062f\u0631 \u06cc\u06a9 \u0645\u0634\u0627\u0631\u06a9\u062a \u0645\u062d\u062f\u0648\u062f\u060c \u06cc\u06a9 \u0634\u062e\u0635 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u062f\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0628\u062f\u0648\u0646 \u0645\u0634\u0627\u0631\u06a9\u062a \u062f\u0631 \u0639\u0645\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u06a9\u0645\u06a9 \u06a9\u0646\u062f. \u0645\u0634\u0627\u0631\u06a9\u062a \u0628\u0627 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0645\u062d\u062f\u0648\u062f \u0645\u0639\u0645\u0648\u0644\u0627 \u0641\u0642\u0637 \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u06af\u0631\u0648\u0647 \u0627\u0632 \u0645\u062a\u062e\u0635\u0635\u0627\u0646\u060c \u0645\u0627\u0646\u0646\u062f \u0648\u06a9\u0644\u0627\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0648 \u067e\u0632\u0634\u06a9\u0627\u0646 \u062f\u0631 \u062f\u0633\u062a\u0631\u0633 \u0627\u0633\u062a.<\/p>\n<p>\u062f\u0631 \u0647\u0646\u06af\u0627\u0645 \u0627\u06cc\u062c\u0627\u062f \u0645\u0634\u0627\u0631\u06a9\u062a\u060c \u0628\u0627\u06cc\u062f \u06cc\u06a9 \u062a\u0648\u0627\u0641\u0642\u0646\u0627\u0645\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f. \u0627\u06cc\u0646 \u0645\u0633\u0626\u0644\u0647 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0648\u06cc\u0698\u0647 \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a \u0686\u0631\u0627 \u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0634\u0627\u0631\u06a9\u062a \u0631\u0627 \u062f\u0642\u06cc\u0642 \u0645\u06cc \u06a9\u0646\u062f \u0648 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u062f\u0631 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u06a9\u0645\u06a9 \u06a9\u0646\u062f. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u06cc\u06a9 \u0648\u06a9\u06cc\u0644 \u06cc\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u0645\u06cc \u06a9\u0646\u062f \u062a\u0627 \u06cc\u06a9 \u062a\u0648\u0627\u0641\u0642\u0646\u0627\u0645\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a \u0631\u0627 \u062a\u062f\u0648\u06cc\u0646 \u06a9\u0646\u06cc\u062f \u0648 \u0628\u0647 \u0634\u0645\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0632\u0645\u0627\u0646 \u0648 \u0645\u062d\u0627\u0641\u0638\u062a \u0627\u0632 \u0645\u0646\u0627\u0641\u0639 \u062e\u0648\u062f \u0631\u0627 \u0645\u06cc \u062f\u0647\u062f.<\/p>\n<p><strong>\u0634\u0631\u06a9\u062a<\/strong><strong>(Corporation):\u00a0<\/strong>\u0646\u0648\u0639 \u062f\u06cc\u06af\u0631\u06cc \u0627\u0632 \u0633\u0627\u062e\u062a\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0648\u0627\u0642\u0639 \u06cc\u06a9 \u0646\u0647\u0627\u062f \u0645\u0633\u062a\u0642\u0644 \u062d\u0642\u0648\u0642\u06cc \u0648 \u0642\u0627\u0628\u0644 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0633\u062a. \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u0631\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u062f\u0631 \u0633\u0637\u062d \u0641\u062f\u0631\u0627\u0644 \u06cc\u0627 \u0627\u0633\u062a\u0627\u0646\/ \u0645\u0646\u0637\u0642\u0647 \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f. \u0647\u0646\u06af\u0627\u0645\u06cc \u06a9\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u0642\u0627\u0644\u0628 \u0634\u0631\u06a9\u062a \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc \u062f\u0647\u06cc\u062f\u060c \u0634\u0631\u06a9\u062a \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0634\u0627\u06a9\u0644\u0647 \u0642\u0627\u0646\u0648\u0646\u06cc \u062c\u062f\u0627 \u0627\u0632 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u0622\u0646 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0633\u0647\u0627\u0645\u062f\u0627\u0631 \u06cc\u06a9 \u0634\u0631\u06a9\u062a\u060c \u0634\u0645\u0627 \u0634\u062e\u0635\u0627 \u0628\u0631\u0627\u06cc \u0628\u062f\u0647\u06cc\u060c \u062a\u0639\u0647\u062f\u0627\u062a \u06cc\u0627 \u0627\u0639\u0645\u0627\u0644 \u0634\u0631\u06a9\u062a \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0646\u062e\u0648\u0627\u0647\u062f \u062f\u0627\u0634\u062a.<\/p>\n<p>\u0628\u0647 \u0648\u0627\u0642\u0639 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u0634\u062e\u0635\u06cc \u0634\u0645\u0627 \u0627\u0632 \u0634\u0631\u06a9\u062a \u06a9\u0627\u0645\u0644\u0627 \u062c\u062f\u0627 \u0647\u0633\u062a\u0646\u062f.\u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0647 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u06a9\u0646\u062f \u0645\u0639\u0645\u0648\u0644\u0627 \u067e\u0627\u06cc\u06cc\u0646 \u062a\u0631 \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc \u0627\u0633\u062a \u0648 \u0627\u0632 \u0622\u0646\u062c\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0645\u062e\u0627\u0631\u062c \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0647\u0627 \u06a9\u0633\u0631 \u0628\u0634\u0648\u0646\u062f \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627 \u0628\u0633\u06cc\u0627\u0631 \u067e\u0627\u06cc\u06cc\u0646 \u062a\u0631 \u0645\u06cc \u0622\u06cc\u0646\u062f.<\/p>\n<p><strong>\u062a\u0639\u0627\u0648\u0646\u06cc<\/strong><strong>(Co-operative):\u00a0<\/strong>\u06cc\u06a9 \u062a\u0639\u0627\u0648\u0646\u06cc \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u0627\u0646\u062c\u0645\u0646\u06cc \u0627\u0632 \u0627\u0639\u0636\u0627 \u0627\u0633\u062a. \u0645\u06cc \u062a\u0648\u0627\u0646 \u062a\u0639\u0627\u0648\u0646\u06cc \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0633\u0648\u062f\u0622\u0648\u0631 \u06cc\u0627 \u063a\u06cc\u0631 \u0627\u0646\u062a\u0641\u0627\u0639\u06cc \u062a\u0646\u0638\u06cc\u0645 \u06a9\u0631\u062f. \u062a\u0639\u0627\u0648\u0646\u06cc \u06a9\u0645\u06cc\u0627\u0628 \u062a\u0631\u06cc\u0646 \u0646\u0648\u0639 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0627\u0633\u062a \u0627\u0645\u0627 \u062f\u0631 \u0634\u0631\u0627\u06cc\u0637\u06cc \u06a9\u0647 \u06af\u0631\u0648\u0647\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u06cc\u0627 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u06cc \u062a\u0635\u0645\u06cc\u0645 \u0628\u0647 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u0646\u0627\u0628\u0639 \u0648 \u06cc\u0627 \u0645\u0631\u062a\u0641\u0639 \u06a9\u0631\u062f\u0646 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0634\u062a\u0631\u06a9 \u06af\u0631\u0648\u0647\u06cc \u0627\u0632 \u0645\u0631\u062f\u0645 \u0645\u0627\u0646\u0646\u062f \u062a\u062d\u0648\u06cc\u0644 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a\u060c \u0641\u0631\u0648\u0634 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a\u060c \u0627\u0634\u062a\u063a\u0627\u0644 \u0648 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0645\u0641\u06cc\u062f \u0648 \u0645\u0648\u0641\u0642 \u0628\u0627\u0634\u062f. \u0627\u0645\u0627 \u062f\u0631 \u0645\u062c\u0645\u0648\u0639 \u0634\u06a9\u0644 \u0634\u0627\u06cc\u0639\u06cc \u0627\u0632 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0631\u0627\u06cc \u0631\u0627\u0647 \u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0646\u06cc\u0633\u062a.<\/p>\n<\/div><\/section><br \/>\n<div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-26  el_after_av_textblock  el_before_av_textblock  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a (GST) \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0634\u0645\u0627 \u0628\u0647 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u06a9\u0627\u0644\u0627 \u0628\u0627 \u062e\u062f\u0645\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u0646\u0645\u0627\u06cc\u06cc\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0628\u0647 \u0642\u06cc\u0645\u062a \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0633\u062a\u0627\u0646\u200c\u0647\u0627\u06cc <strong><a href=\"https:\/\/visapickapply.com\/fa\/%d8%a7%d8%b3%d8%aa%d8%a7%d9%86-%d9%87%d8%a7-%d9%88-%d9%82%d9%84%d9%85%d8%b1%d9%88%d9%87%d8%a7%db%8c-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7\/%d8%a7%d8%b3%d8%aa%d8%a7%d9%86-%d8%a7%d9%86%d8%aa%d8%a7%d8%b1%db%8c%d9%88-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7\/\">\u0627\u0646\u062a\u0627\u0631\u06cc\u0648<\/a><\/strong>\u060c \u0646\u06cc\u0648\u0628\u0631\u0627\u0646\u0632\u0648\u06cc\u06a9\u060c <strong><a href=\"https:\/\/visapickapply.com\/fa\/%d8%a7%d8%b3%d8%aa%d8%a7%d9%86-%d9%87%d8%a7-%d9%88-%d9%82%d9%84%d9%85%d8%b1%d9%88%d9%87%d8%a7%db%8c-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7\/%d9%86%db%8c%d9%88%d9%81%d8%a7%d9%86%d8%af%d9%84%d9%86%d8%af-%d9%88-%d9%84%d8%a7%d8%a8%d8%b1%d8%a7%d8%af%d9%88%d8%b1\/\">\u0646\u06cc\u0648\u0641\u0627\u0646\u062f\u0644\u0646\u062f<\/a><\/strong>\u060c \u0646\u0648\u0627\u0633\u06a9\u0648\u0634\u06cc\u0627\u060c \u067e\u0631\u0646\u0633 \u0627\u062f\u0648\u0627\u0631\u062f \u0633\u06cc\u0633\u062a\u0645\u06cc \u0647\u0645\u0627\u0647\u0646\u06af \u0628\u0627 \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u0627\u06cc \u062c\u0645\u0639\u200c\u0622\u0648\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u062c\u0646\u0627\u0633 \u0648 \u062e\u062f\u0645\u0627\u062a \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0622\u0646 \u0631\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u0647\u0645\u0627\u0647\u0646\u06af (harmonized sales tax ) \u0645\u06cc \u0646\u0627\u0645\u0646\u062f.<\/p>\n<p>\u062a\u0642\u0631\u06cc\u0628\u0627 \u062a\u0645\u0627\u0645\u06cc \u0627\u062c\u0646\u0627\u0633 \u0648 \u062e\u062f\u0645\u0627\u062a \u0634\u0627\u0645\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634 \u0645\u06cc \u0634\u0648\u0646\u062f.\u0628\u0631\u062e\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f.<\/p>\n<p><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0632\u06cc\u0631 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634 \u0627\u062c\u0646\u0627\u0633 \u0645\u0639\u0627\u0641\u200c\u0627\u0646\u062f:<\/strong><\/p>\n<ul>\n<li>\u062e\u0648\u0627\u0631\u0648\u0628\u0627\u0631 \u0627\u0648\u0644\u06cc\u0647 \u062e\u0627\u0646\u0648\u0627\u062f\u0647 \u0645\u0627\u0646\u0646\u062f: \u0634\u06cc\u0631\u060c \u0646\u0627\u0646\u060c \u0633\u0628\u0632\u06cc\u200c\u0647\u0627<\/li>\n<li>\u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc \u0645\u0627\u0646\u0646\u062f: \u062f\u0627\u0646\u0647 \u0647\u0627 \u0648 \u067e\u0634\u0645 \u062e\u0627\u0645<\/li>\n<li>\u062f\u0627\u0631\u0648\u0647\u0627\u060c \u0648\u0633\u0627\u06cc\u0644 \u067e\u0632\u0634\u06a9\u06cc \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f \u0646\u0627\u062a\u0648\u0627\u0646 \u062c\u0633\u0645\u06cc \u0634\u0627\u0645\u0644 \u0633\u0645\u0639\u06a9\u060c \u0648\u06cc\u0644\u0686\u0631\u060c\u062f\u0646\u062f\u0627\u0646 \u0645\u0635\u0646\u0648\u0639\u06cc<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-28  el_after_av_textblock  el_before_av_textblock  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  > \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062b\u0631\u0648\u062a<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0645\u0644\u0627\u06a9 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u062b \u0648 \u0645\u06cc\u0631\u0627\u062b \u062f\u0631 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u0646\u062f.\u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0644\u06a9 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0627\u06cc\u062f \u0633\u0627\u0644\u06cc\u0627\u0646\u0647 \u0645\u0628\u0644\u063a\u06cc \u0631\u0627 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0648\u0627\u0631\u06cc\u0632 \u0646\u0645\u0627\u06cc\u0646\u062f \u0628\u0647 \u0648\u0627\u0642\u0639 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0645\u0644\u0627\u06a9 \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u062a\u0639\u0644\u0642 \u0645\u06cc \u06af\u06cc\u0631\u062f \u0648 \u0647\u0631 \u06a9\u0633 \u06a9\u0647 \u0645\u0627\u0644\u06a9 \u0645\u0644\u06a9\u06cc \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0627\u0634\u062f \u06af\u0630\u0634\u062a\u0647 \u0627\u0632 \u0627\u06cc\u0646\u06a9\u0647 \u0633\u0627\u06a9\u0646 \u06a9\u0627\u0646\u0627\u062f\u0627\u0633\u062a \u06cc\u0627 \u062e\u06cc\u0631 \u0648 \u0627\u06cc\u0646\u06a9\u0647 \u062a\u0628\u0639\u0647 \u0686\u0647 \u06a9\u0634\u0648\u0631\u06cc \u0627\u0633\u062a \u0628\u0627\u06cc\u062f \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u067e\u0631\u062f\u0627\u0632\u062f \u06a9\u0647 \u0628\u06cc\u0634\u062a\u0631 \u062c\u0646\u0628\u0647 \u0639\u0648\u0627\u0631\u0636 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u062f \u0648 \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0631\u06cc \u0627\u0633\u062a.<\/p>\n<p>\u0645\u0639\u0645\u0648\u0644\u0627 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627 \u062f\u0648 \u06cc\u0627 \u0633\u0647 \u0628\u062e\u0634\u06cc \u0627\u0633\u062a \u06a9\u0647 \u06cc\u06a9 \u0628\u062e\u0634 \u0622\u0646 \u0633\u0647\u0645 \u0645\u062f\u0627\u0631\u0633 \u0645\u0646\u0637\u0642\u0647 \u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u0644\u06a9 \u062f\u0631 \u0622\u0646 \u0648\u0627\u0642\u0639 \u0634\u062f\u0647 \u0627\u0633\u062a.\u0631\u0642\u0645 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u06cc \u0628\u0647 \u0627\u0633\u062a\u0627\u0646 \u062f\u06cc\u06af\u0631 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a. \u0645\u0628\u0644\u063a \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0633\u062a\u0647 \u0628\u0647 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc\u06cc \u0647\u0645\u0686\u0648\u0646 \u0627\u0631\u0632\u0634 \u0645\u0644\u06a9\u060c \u0645\u062d\u0644 \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0646 \u0645\u0644\u06a9 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0627\u0633\u062a\u0627\u0646 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a.<\/p>\n<p>\u0627\u06af\u0631 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0648\u0633\u0637 \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a\u0647 \u0646\u0634\u0648\u062f\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u0634\u0647\u0631\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0645\u0644\u06a9 \u0627\u0641\u0631\u0627\u062f \u0631\u0627 \u0645\u0635\u0627\u062f\u0631\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0647 \u062d\u0631\u0627\u062c \u0628\u06af\u0630\u0627\u0631\u062f. \u0645\u0639\u0645\u0648\u0644\u0627 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0647\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u0628\u0627\u0628 \u0628\u0633\u06cc\u0627\u0631 \u0633\u062e\u062a \u06af\u06cc\u0631\u0646\u062f \u0648 \u062f\u0631\u00a0 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627 \u0628\u0627\u0646\u06a9 \u0647\u0627\u060c \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0647\u0627 \u062f\u0631 \u062e\u0635\u0648\u0635 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0644\u06a9 \u062c\u062f\u06cc\u062a \u0648 \u0633\u062e\u062a \u06af\u06cc\u0631\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0627\u0632 \u062e\u0648\u062f \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u0646\u062f.<\/p>\n<p>\u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0628\u0627\u0646\u06a9 \u0647\u0627\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0631\u0627\u0633\u062a\u0627 \u0648 \u0628\u0631\u0627\u06cc \u062a\u0633\u0647\u06cc\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0644\u06a9 \u062a\u0648\u0633\u0637 \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u0633\u0631\u0648\u06cc\u0633\u06cc \u0631\u0627 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062e\u0648\u062f \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u062f\u0647\u0646\u062f \u06a9\u0647 \u0647\u0645\u0632\u0645\u0627\u0646 \u0628\u0627 \u06a9\u0633\u0631 \u0634\u062f\u0646 \u0645\u0628\u0644\u063a \u0627\u0642\u0633\u0627\u0637 \u0648\u0627\u0645\u060c \u0645\u0628\u0644\u063a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0644\u06a9 \u0647\u0645 \u0627\u0632 \u062d\u0633\u0627\u0628 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u06a9\u0633\u0631 \u0634\u062f\u0647 \u0648 \u062a\u0648\u0633\u0637 \u0628\u0627\u0646\u06a9 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<\/div><\/section><\/p><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='smart_facts'  class='avia-section main_color avia-section-default avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-30  el_after_av_section  el_before_av_section   container_wrap fullsize' style='background-color: #eff1f3; background-repeat: repeat; background-image: url(https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2019\/12\/ptrn03.png);background-attachment: scroll; background-position: top left;  '  data-section-bg-repeat='repeat'><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_fourth  flex_column_div av-zero-column-padding first  avia-builder-el-31  el_before_av_one_half  avia-builder-el-first  \" style='border-radius:0px; '><\/div><div class=\"flex_column av_one_half  avia-full-contain flex_column_div   avia-builder-el-32  el_after_av_one_fourth  el_before_av_one_fourth  \" style='background:url(https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2019\/11\/7smart-tips-5.png) top center no-repeat  #c20000; padding:30px; background-color:#c20000; border-radius:0px; '><p><div  style='height:80px' class='hr hr-invisible   avia-builder-el-33  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  av_inherit_color '  style='color:#ffffff; '  itemprop=\"text\" ><ol>\n<li>\u00a0\u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644\u060c \u062f\u0648\u0644\u062a \u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u06cc \u0646\u06cc\u0632 \u0646\u0631\u062e \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0627\u0635 \u062e\u0648\u062f \u0631\u0627 \u062f\u0627\u0631\u0646\u062f<\/li>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc \u0628\u06cc\u0634 \u0627\u0632 \u06f4\u06f0 \u062f\u0631\u0635\u062f \u062f\u0631\u0622\u0645\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0648\u0644\u062a \u0641\u062f\u0631\u0627\u0644 \u0631\u0627 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc\u062f\u0647\u062f \u0648 \u062a\u0646\u0647\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u06a9\u062b\u0631 \u0645\u0631\u062f\u0645 \u0628\u0627 \u0622\u0646 \u0633\u0631 \u0648 \u06a9\u0627\u0631 \u062f\u0627\u0631\u0646\u062f.<\/li>\n<li>\u0646\u0631\u062e\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0634\u062e\u0627\u0635 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u067e\u0644\u06a9\u0627\u0646\u06cc \u0648 \u0628\u0647 \u0646\u0633\u0628\u062a \u062f\u0631\u0622\u0645\u062f \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc \u06cc\u0627\u0628\u062f.<\/li>\n<li>\u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0642\u0645 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u062a\u0647 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u062f\u0631\u0627\u0644 \u06cc\u0627 \u0627\u0633\u062a\u0627\u0646\u06cc \u062f\u0631 \u0647\u0631 \u0633\u0627\u0644 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a.<\/li>\n<li>\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0631\u0642\u0645 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0642\u0637 \u0648\u06cc\u0698\u0647 \u0641\u0631\u062f \u062d\u0642\u0648\u0642 \u0628\u06af\u06cc\u0631 \u0627\u0633\u062a \u0648 \u0642\u0627\u0628\u0644 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u0647 \u0641\u0631\u062f \u062f\u06cc\u06af\u0631\u06cc \u0646\u06cc\u0633\u062a\u060c \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0627\u06cc\u0646 \u0631\u0642\u0645 \u0642\u0627\u0628\u0644 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u0647 \u0647\u0645\u0633\u0631 \u0645\u06cc \u0628\u0627\u0634\u062f.<\/li>\n<li>\u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u062e\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0645\u0627\u0646\u0646\u062f \u062e\u0648\u0627\u0631 \u0648 \u0628\u0627\u0631 \u0627\u0648\u0644\u06cc\u0647 \u0645\u0627\u0646\u0646\u062f \u0634\u06cc\u0631 \u06cc\u0627 \u0648\u0633\u0627\u06cc\u0644 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0641\u0631\u0627\u062f \u06a9\u0645 \u062a\u0648\u0627\u0646 \u0645\u0627\u0646\u0646\u062f \u0648\u06cc\u0644\u0686\u0631 \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0633\u062a\u0646\u062f.<\/li>\n<li>\u062f\u0631 \u06a9\u0634\u0648\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u0644\u0627\u0632\u0645 \u0646\u06cc\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0644\u06a9 \u0648 \u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0648\u0631\u0627\u062b\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f.<\/li>\n<\/ol>\n<\/div><\/section><\/p><\/div><div class=\"flex_column av_one_fourth  flex_column_div av-zero-column-padding   avia-builder-el-35  el_after_av_one_half  avia-builder-el-last  \" style='border-radius:0px; '><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='s3'  class='avia-section alternate_color avia-section-small avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-36  el_after_av_section  el_before_av_section   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div first  avia-builder-el-37  el_before_av_one_full  avia-builder-el-first  \" style='background: #ffffff; border-width:1px; border-style:solid; box-shadow: 0 0 2px 0 rgba(0,0,0,0.1); padding:30px; background-color:#ffffff; border-radius:15px; '><p><div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-38  el_before_av_textblock  avia-builder-el-first  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0645\u0632\u0627\u06cc\u0627\u06cc \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u062f\u0631 \u067e\u0627\u0633\u062e \u0628\u0647 \u0627\u06cc\u0646 \u067e\u0631\u0633\u0634 \u06a9\u0647 \u0686\u0631\u0627 \u0645\u0631\u062f\u0645 \u062c\u0630\u0628 \u06a9\u0634\u0648\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u06cc \u0634\u0648\u0646\u062f \u067e\u0627\u0633\u062e \u0647\u0627\u06cc \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u062f\u0627\u062f\u0647 \u0645\u06cc \u0634\u0648\u062f : \u062f\u0627\u0634\u062a\u0646 \u06cc\u06a9 \u0645\u062d\u06cc\u0637 \u0633\u06cc\u0627\u0633\u06cc \u067e\u0627\u06cc\u062f\u0627\u0631\u060c \u0627\u06cc\u0645\u0646\u06cc \u0648 \u0627\u0645\u0646\u06cc\u062a\u060c \u0633\u06cc\u0633\u062a\u0645 \u0628\u0647\u062f\u0627\u0634\u062a \u0648 \u062f\u0631\u0645\u0627\u0646 \u067e\u06cc\u0634\u0631\u0641\u062a\u0647\u060c \u0641\u0631\u0635\u062a \u0647\u0627\u06cc \u0634\u063a\u0644\u06cc \u062e\u0648\u0628\u060c \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u0622\u0645\u0648\u0632\u0634\u06cc \u0639\u0627\u0644\u06cc\u060c \u0647\u0648\u0627\u06cc \u067e\u0627\u06a9 \u0648 \u0634\u0647\u0631\u062a \u062e\u0648\u0628\u0634 \u062f\u0631 \u062e\u0635\u0648\u0635 \u06a9\u06cc\u0641\u06cc\u062a \u0632\u0646\u062f\u06af\u06cc\u060c \u062a\u0646\u0647\u0627 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0622\u0646\u0647\u0627 \u0627\u0633\u062a.<\/p>\n<p>\u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0634\u0627\u06cc\u062f \u062f\u0631 \u0627\u06cc\u0646 \u0644\u06cc\u0633\u062a \u0645\u0648\u0631\u062f \u063a\u0641\u0644\u062a \u0648\u0627\u0642\u0639 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u063a\u0631\u0627\u0642 \u0646\u06cc\u0633\u062a \u0627\u06af\u0631 \u06af\u0641\u062a\u0647 \u0634\u0648\u062f \u062f\u0631 \u062a\u0648\u0636\u06cc\u062d \u0639\u0644\u062a \u062c\u0630\u0627\u0628\u06cc\u062a \u0647\u0627\u06cc \u0632\u0646\u062f\u06af\u06cc \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0645 \u062d\u062a\u0645\u0627 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u0648\u0646\u062f. \u06a9\u0627\u0641\u06cc \u0627\u0633\u062a \u0628\u0647 \u0628\u0631\u062e\u06cc \u0627\u0635\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u06a9\u0647 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0645\u06cc \u0622\u06cc\u0646\u062f \u062f\u0642\u062a \u06a9\u0646\u06cc\u0645:<\/p>\n<ul>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0627\u0642\u0627\u0645\u062a \u0627\u0634\u062e\u0627\u0635\u060c \u0648 \u0646\u0647 \u0634\u0647\u0631\u0648\u0646\u062f\u06cc\u0634\u0627\u0646\u060c \u0648\u0636\u0639 \u0645\u06cc \u0634\u0648\u062f. \u06cc\u06a9 \u0645\u0642\u06cc\u0645 \u062f\u0627\u0626\u0645 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u067e\u0633 \u0627\u0632 \u0633\u0647 \u0633\u0627\u0644 (\u0646\u0632\u062f\u06cc\u06a9 \u0628\u0647 \u0686\u0647\u0627\u0631 \u0633\u0627\u0644) \u0628\u0631\u0627\u06cc \u0634\u0647\u0631\u0648\u0646\u062f\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0648 \u06cc\u06a9 \u06af\u0630\u0631\u0646\u0627\u0645\u0647 \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0628\u062f\u0647\u062f.<\/li>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062f\u0631\u0622\u0645\u062f \u062c\u0647\u0627\u0646\u06cc \u0633\u0627\u06a9\u0646\u0627\u0646 \u0627\u06cc\u0646 \u06a9\u0634\u0648\u0631 \u0648\u0636\u0639 \u0645\u06cc \u0634\u0648\u0646\u062f\u060c \u0627\u0645\u0627 \u062f\u0648\u0644\u062a \u06a9\u0627\u0646\u0627\u062f\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc \u062f\u0647\u062f \u06a9\u0647 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0627\u06a9\u0646\u06cc\u0646 \u0628\u0631\u0627\u06cc \u0627\u0642\u0627\u0645\u062a \u062f\u0627\u0626\u0645\u06cc \u062c\u062f\u06cc\u062f \u062c\u0644\u0628 \u0634\u0648\u062f.<\/li>\n<li>\u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u06a9\u0647 \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645 \u0647\u0633\u062a\u0646\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0627 \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u062f\u0631\u0622\u0645\u062f \u062c\u0647\u0627\u0646\u06cc \u062e\u0648\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u06cc \u06a9\u0646\u0646\u062f. \u0627\u0641\u0631\u0627\u062f \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645 \u062a\u0646\u0647\u0627 \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc\u0634\u0627\u0646 \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0648 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/li>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0644\u06a9 \u0648 \u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0648\u0631\u0627\u062b\u062a \u062f\u0631 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0631\u062f.<\/li>\n<\/ul>\n<\/div><\/section><\/p><\/div><div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-40  el_after_av_one_full  avia-builder-el-last  column-top-margin\" style='border-radius:15px; '><div  class='avia-image-container  av-styling-    avia-builder-el-41  avia-builder-el-no-sibling  avia-align-center '  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\"  ><div class='avia-image-container-inner'><div class='avia-image-overlay-wrap'><a href='https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-218x767.jpg' class='avia_image'  ><img fetchpriority=\"high\" fetchpriority=\"high\" decoding=\"async\" width=\"727\" height=\"2560\" class='wp-image-36029 avia-img-lazy-loading-not-36029 avia_image' src=\"https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1.jpg\" alt='\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627' title='\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627'  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1.jpg 727w, https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-85x300.jpg 85w, https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-218x767.jpg 218w, https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-436x1536.jpg 436w, https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-582x2048.jpg 582w, https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-426x1500.jpg 426w, https:\/\/visapickapply.com\/fa\/wp-content\/uploads\/2020\/03\/Canadian-Tax1-200x705.jpg 200w\" sizes=\"(max-width: 727px) 100vw, 727px\" \/><\/a><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='s4'  class='avia-section alternate_color avia-section-small avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-42  el_after_av_section  el_before_av_section   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div first  avia-builder-el-43  avia-builder-el-no-sibling  \" style='background: #ffffff; border-width:1px; border-style:solid; box-shadow: 0 0 2px 0 rgba(0,0,0,0.1); padding:30px; background-color:#ffffff; border-radius:15px; '><p><div  style='padding-bottom:10px; color:#c20000;font-size:20px;' class='av-special-heading av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-44  el_before_av_textblock  avia-builder-el-first  av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc: \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#c20000'><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>\u0634\u0645\u0627 \u06a9\u0647 \u0628\u0647 \u062a\u0627\u0632\u06af\u06cc \u0627\u0642\u0627\u0645\u062a \u062f\u0627\u0626\u0645\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0627 \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0647 \u0627\u06cc\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0627 \u0628\u0627 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0645\u0646\u0627\u0633\u0628 \u0642\u0628\u0644 \u0627\u0632 \u0648\u0631\u0648\u062f \u0628\u0647 \u0627\u06cc\u0646 \u06a9\u0634\u0648\u0631 \u06a9\u0627\u0647\u0634 \u062f\u0647\u06cc\u062f \u0648 \u06cc\u0627 \u062d\u062a\u06cc \u0628\u0647 \u0635\u0641\u0631 \u0628\u0631\u0633\u0627\u0646\u06cc\u062f. \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646 \u0645\u0646\u0638\u0648\u0631 \u0628\u0627\u06cc\u062f \u0628\u0627 \u06cc\u06a9 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u062f\u0631\u0633\u062a\u00a0 \u062f\u0631\u0622\u0645\u062f \u063a\u06cc\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u06cc\u06cc \u0648 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u062e\u0648\u062f \u0631\u0627 \u062a\u0627 \u067e\u0646\u062c \u0633\u0627\u0644 \u067e\u0633 \u0627\u0632 \u0648\u0631\u0648\u062f \u0628\u0647 \u06a9\u0627\u0646\u0627\u062f\u0627 \u062d\u0641\u0638 \u06a9\u0646\u06cc\u062f.<\/p>\n<p>\u062f\u0631 \u0637\u06cc \u0627\u06cc\u0646 \u062a\u0639\u0637\u06cc\u0644\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u067e\u0646\u062c \u0633\u0627\u0644\u0647\u060c \u0641\u0631\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0634\u0647\u0631\u0648\u0646\u062f\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0631\u0627 \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u062f \u0648 \u062a\u0635\u0645\u06cc\u0645 \u0628\u06af\u06cc\u0631\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u063a\u06cc\u0631 \u0645\u0642\u06cc\u0645 \u0634\u0648\u062f. \u0628\u0647 \u0627\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628 \u062f\u0631\u0622\u0645\u062f \u0648 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc \u06a9\u0647 \u0628\u0627 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u062f\u0633\u062a \u0622\u0645\u062f\u0647\u060c \u0647\u0631\u06af\u0632 \u0628\u0647 \u062e\u0627\u0644\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0646\u0627\u062f\u0627 \u062a\u0628\u062f\u06cc\u0644 \u0646\u0645\u06cc\u00ad \u0634\u0648\u062f.<\/p>\n<p>\u0628\u0627 \u0644\u062d\u0627\u0638 \u0647\u0645\u0647 \u0627\u06cc\u0646 \u0645\u0648\u0627\u0631\u062f\u060c \u0634\u0627\u06cc\u062f \u0634\u0645\u0627 \u0647\u0645 \u0628\u0627 \u0645\u0627 \u0647\u0645 \u0646\u0638\u0631 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u06a9\u0627\u0646\u0627\u062f\u0627 \u062d\u062a\u06cc \u0627\u0632 \u0646\u0642\u0637\u0647 \u0646\u0638\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0645 \u06cc\u06a9 \u0627\u0646\u062a\u062e\u0627\u0628 \u0627\u06cc\u062f\u0647 \u0622\u0644 \u0628\u0647 \u0646\u0638\u0631 \u0645\u06cc \u0631\u0633\u062f.<\/p>\n<\/div><\/section><\/p><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='related__pages'  class='avia-section main_color avia-section-large avia-no-shadow  avia-bg-style-scroll  avia-builder-el-46  el_after_av_section  avia-builder-el-last   container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-41853'><div class='entry-content-wrapper clearfix'>\n<div  style='padding-bottom:10px; margin-bottom:20px; ' class='av-special-heading av-special-heading-h2  blockquote modern-quote modern-centered  avia-builder-el-47  el_before_av_one_half  avia-builder-el-first  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u062d\u062a\u0645\u0627 \u0628\u062e\u0648\u0627\u0646\u06cc\u0645<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<div class=\"flex_column av_one_half  flex_column_div av-zero-column-padding first  avia-builder-el-48  el_after_av_heading  el_before_av_one_half  \" style='border-radius:0px; '><div  class='avia-icon-list-container   avia-builder-el-49  avia-builder-el-no-sibling '><ul class='avia-icon-list avia-icon-list-right av-iconlist-small avia_animate_when_almost_visible avia-iconlist-animate'>\n<li><div  style='color:#c20000; font-size:19px; ' class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue84f' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small   '  itemprop=\"headline\"   style='font-size:19px; '><a href='https:\/\/visapickapply.com\/fa\/%d8%a8%d9%87%d8%aa%d8%b1%db%8c%d9%86-%d8%a7%d8%b3%d8%aa%d8%a7%d9%86-%d9%87%d8%a7%db%8c-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7-%d8%a8%d8%b1%d8%a7%db%8c-%d8%aa%d8%ad%d8%b5%db%8c%d9%84\/' title='\u0628\u0647\u062a\u0631\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646 \u0647\u0627\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u0627\u06cc \u062a\u062d\u0635\u06cc\u0644'>\u0628\u0647\u062a\u0631\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646 \u0647\u0627\u06cc \u06a9\u0627\u0646\u0627\u062f\u0627 \u0628\u0631\u0627\u06cc \u062a\u062d\u0635\u06cc\u0644<\/a><\/div><\/header><div class='iconlist_content  '  itemprop=\"text\"  ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class='iconlist-timeline'><\/div><\/li>\n<li><div  style='color:#c20000; font-size:19px; ' class='iconlist_icon  avia-font-entypo-fontello'><span class='iconlist-char ' aria-hidden='true' data-av_icon='\ue840' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='iconlist_content_wrap'><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small   '  itemprop=\"headline\"   style='font-size:19px; '><a href='https:\/\/visapickapply.com\/fa\/%da%af%d8%b1%d9%85-%d8%aa%d8%b1%db%8c%d9%86-%d8%b4%d9%87%d8%b1-%da%a9%d8%a7%d9%86%d8%a7%d8%af%d8%a7\/' title='\u06af\u0631\u0645 \u062a\u0631\u06cc\u0646 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