{"id":4123,"date":"2025-08-05T15:51:31","date_gmt":"2025-08-05T19:51:31","guid":{"rendered":"https:\/\/qualivests.ca\/gst-pst-hst-filing\/"},"modified":"2025-11-11T22:11:39","modified_gmt":"2025-11-12T03:11:39","slug":"gst-pst-hst-filing","status":"publish","type":"page","link":"https:\/\/qualivests.ca\/fa\/gst-pst-hst-filing\/","title":{"rendered":"\u0641\u0627\u06cc\u0644\u06cc\u0646\u06af GST\/PST\/HST"},"content":{"rendered":"<div>\n<h1>\u0641\u0627\u06cc\u0644\u06cc\u0646\u06af GST\/PST\/HST<\/h1>\n<\/div>\n<h2><strong>\u0641\u0627\u06cc\u0644\u06cc\u0646\u06af \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634 \u0628\u062f\u0648\u0646 \u062f\u0631\u062f\u0633\u0631<\/strong><\/h2>\n<div>\u062f\u0631 \u06a9\u0627\u0646\u0627\u062f\u0627\u060c \u0641\u0627\u06cc\u0644\u06cc\u0646\u06af GST\u060c PST \u06cc\u0627 HST \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0628\u0627\u0634\u062f. \u0628\u0627 \u062e\u062f\u0645\u0627\u062a \u06a9\u0648\u0627\u0644\u06cc \u0648\u0633\u062a\u060c \u0627\u06cc\u0646 \u0641\u0631\u0627\u06cc\u0646\u062f \u0633\u0627\u062f\u0647\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0627\u0646\u062c\u0627\u0645 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/div>\n<h2><strong>\u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u0645\u0627 \u0634\u0627\u0645\u0644:<br \/>\n<\/strong><\/h2>\n<ul>\n<li>\n<div>\u062b\u0628\u062a GST\/HST\/PST<\/div>\n<\/li>\n<li>\n<div>\u062a\u0647\u06cc\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0647\u0627\u0646\u0647\u060c \u0641\u0635\u0644\u06cc \u06cc\u0627 \u0633\u0627\u0644\u0627\u0646\u0647<\/div>\n<\/li>\n<li>\n<p><a href=\"#name\">\u0645\u062d\u0627\u0633\u0628\u0647 Input Tax Credit<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#name\">\u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0628\u0647 CRA<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#name\">\u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u062f\u0631 \u0635\u0648\u0631\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/a><\/p>\n<\/li>\n<\/ul>\n<h3>\n<p><strong>\u0633\u0624\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644<\/strong><\/p>\n<\/h3>\n<ul>\n<li>\n<h3>1.\u0686\u0647 \u0632\u0645\u0627\u0646\u06cc \u0628\u0627\u06cc\u062f \u0628\u0631\u0627\u06cc GST\/HST \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u06a9\u0646\u0645\u061f<\/h3>\n<div>\u0627\u06af\u0631 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627 \u062f\u0631 \u06f1\u06f2 \u0645\u0627\u0647 \u06af\u0630\u0634\u062a\u0647 \u0628\u06cc\u0634 \u0627\u0632 \u06f3\u06f0\u066c\u06f0\u06f0\u06f0 \u062f\u0644\u0627\u0631 \u0628\u0627\u0634\u062f\u060c \u0628\u0627\u06cc\u062f \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u06a9\u0646\u06cc\u062f.<\/div>\n<\/li>\n<li>\n<h3>2. \u062a\u0641\u0627\u0648\u062a GST\u060c HST \u0648 PST \u0686\u06cc\u0633\u062a\u061f<\/h3>\n<div>GST \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u062f\u0631\u0627\u0644 \u0627\u0633\u062a\u061b HST \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u062f\u0631\u0627\u0644 \u0648 \u0627\u0633\u062a\u0627\u0646\u06cc \u062f\u0631 \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u0627\u0646\u200c\u0647\u0627\u0633\u062a\u061b PST \u0641\u0642\u0637 \u062f\u0631 \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u0627\u0646\u200c\u0647\u0627 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/div>\n<\/li>\n<li>\n<h3>3. \u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 GST\/HST \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0634\u062f\u0647 \u0631\u0627 \u067e\u0633 \u0628\u06af\u06cc\u0631\u0645\u061f<\/h3>\n<div>\u0628\u0644\u0647. \u0627\u0632 \u0637\u0631\u06cc\u0642 Input Tax Credit (ITC) \u0627\u06cc\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.<\/div>\n<\/li>\n<li>\n<h3>4. \u0627\u06af\u0631 \u0645\u0647\u0644\u062a \u0641\u0627\u06cc\u0644\u06cc\u0646\u06af \u0631\u0627 \u0627\u0632 \u062f\u0633\u062a \u0628\u062f\u0647\u0645 \u0686\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h3>\n<div>\u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0634\u0645\u0648\u0644 \u062c\u0631\u06cc\u0645\u0647 \u0648 \u0633\u0648\u062f \u0634\u0648\u06cc\u062f. \u0645\u0627 \u0627\u0632 \u0628\u0631\u0648\u0632 \u0627\u06cc\u0646 \u0645\u0634\u06a9\u0644\u0627\u062a \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645.<\/div>\n<\/li>\n<li>\n<h3>5. \u0622\u06cc\u0627 \u0634\u0645\u0627 \u0641\u0627\u06cc\u0644\u06cc\u0646\u06af \u0631\u0627 \u0627\u0632 \u0637\u0631\u0641 \u0645\u0646 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u062f\u0647\u06cc\u062f\u061f<\/h3>\n<div>\u0628\u0644\u0647. \u0645\u0627 \u062a\u0645\u0627\u0645 \u0645\u0631\u0627\u062d\u0644 \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0631\u0627 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u062f\u0647\u06cc\u0645.<\/div>\n<\/li>\n<\/ul>\n<div>\u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0631\u0633\u0627\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u062e\u0648\u062f \u0631\u0627 \u0647\u0645\u06cc\u0646 \u0627\u0645\u0631\u0648\u0632 \u0628\u0627 \u0645\u0627 \u0633\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f.<\/div>\n<div>\n<p>\u0627\u0633\u062a\u0631\u0633 \u062b\u0628\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc GST\u060c PST \u0648 HST \u0631\u0627 \u0628\u0627 QualiVests \u0627\u0632 \u0628\u06cc\u0646 \u0628\u0628\u0631\u06cc\u062f. \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u0648\u0631\u0647 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0628\u0627 \u0645\u0627<a href=\"https:\/\/qualivests.ca\/fa\/%d8%aa%d9%85%d8%a7%d8%b3\/\"><strong> \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f<\/strong><\/a> \u0648 \u0628\u0628\u06cc\u0646\u06cc\u062f \u0686\u06af\u0648\u0646\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u0645 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u200c\u062a\u0627\u0646 \u0631\u0627 \u0633\u0627\u062f\u0647 \u06a9\u0646\u06cc\u0645.<\/p>\n<\/div>\n<ul>\n<li>\n<p>\n        <a href=\"https:\/\/qualivests.ca\/book-appointment\/\">\u062a\u0639\u06cc\u06cc\u0646 \u0648\u0642\u062a<span  uk-icon=\"icon: calendar; width: 25;\" style=\"padding-right: 5px;\" class=\"uk-icon\"><\/span><\/a>\n    <\/p>\n<\/li>\n<li>\n<p>\n        <a href=\"tel:6136994966\"><span dir=\"LTR\">(\u06f6\u06f1\u06f3) \u06f6\u06f9\u06f9-\u06f4\u06f9\u06f6\u06f6<\/span><span uk-icon=\"icon: phone; width: 25;\" style=\"padding-right: 5px;\" class=\"uk-icon\"><\/span><\/a>\n    <\/p>\n<\/li>\n<\/ul>\n<p><!--more--><br \/>\n<!-- {\"type\":\"layout\",\"children\":[{\"name\":\"Hero\",\"type\":\"section\",\"props\":{\"image\":\"wp-content\\\/uploads\\\/corporate-tax-return-bg.jpg\",\"image_parallax_bgy\":\"20,-230\",\"image_parallax_breakpoint\":\"m\",\"image_position\":\"center-center\",\"image_size\":\"cover\",\"padding\":\"large\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"2-3,1-3\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"padding\":\"small\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"2-3\"},\"children\":[{\"type\":\"panel\",\"props\":{\"content\":\"\",\"content_column_breakpoint\":\"m\",\"icon_width\":80,\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin\":\"default\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"panel_padding\":\"default\",\"panel_style\":\"card-secondary\",\"title\":\"\\u0641\\u0627\\u06cc\\u0644\\u06cc\\u0646\\u06af GST\\\/PST\\\/HST\",\"title_align\":\"top\",\"title_element\":\"h1\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\",\"title_style\":\"h1\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-3\"}}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"padding_remove_bottom\":false,\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-1\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"<strong>\\u0641\\u0627\\u06cc\\u0644\\u06cc\\u0646\\u06af \\u0645\\u0627\\u0644\\u06cc\\u0627\\u062a \\u0628\\u0631 \\u0641\\u0631\\u0648\\u0634 \\u0628\\u062f\\u0648\\u0646 \\u062f\\u0631\\u062f\\u0633\\u0631<\\\/strong>\",\"margin\":\"default\",\"margin_remove_bottom\":false,\"margin_remove_top\":false,\"text_align\":\"center\",\"title_element\":\"h2\",\"title_style\":\"h3\"},\"name\":\"Empower Your Business\"},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\\u062f\\u0631 \\u06a9\\u0627\\u0646\\u0627\\u062f\\u0627\\u060c \\u0641\\u0627\\u06cc\\u0644\\u06cc\\u0646\\u06af GST\\u060c PST \\u06cc\\u0627 HST \\u0645\\u06cc\\u200c\\u062a\\u0648\\u0627\\u0646\\u062f \\u067e\\u06cc\\u0686\\u06cc\\u062f\\u0647 \\u0628\\u0627\\u0634\\u062f. \\u0628\\u0627 \\u062e\\u062f\\u0645\\u0627\\u062a \\u06a9\\u0648\\u0627\\u0644\\u06cc \\u0648\\u0633\\u062a\\u060c \\u0627\\u06cc\\u0646 \\u0641\\u0631\\u0627\\u06cc\\u0646\\u062f \\u0633\\u0627\\u062f\\u0647\\u060c \\u062f\\u0642\\u06cc\\u0642 \\u0648 \\u0628\\u0647\\u200c\\u0645\\u0648\\u0642\\u0639 \\u0627\\u0646\\u062c\\u0627\\u0645 \\u062e\\u0648\\u0627\\u0647\\u062f \\u0634\\u062f.\",\"margin\":\"default\"}}]}]}],\"name\":\"Empower Your Business\"},{\"type\":\"section\",\"props\":{\"image\":\"wp-content\\\/uploads\\\/about-qualivets-tax-accounting.jpg\",\"image_position\":\"center-center\",\"image_size\":\"cover\",\"media_overlay\":\"rgba(30, 54, 132, 0.83)\",\"style\":\"default\",\"text_color\":\"light\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-1\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"<strong>\\u062e\\u062f\\u0645\\u0627\\u062a \\u0645\\u0627\\u0644\\u06cc\\u0627\\u062a \\u0641\\u0631\\u0648\\u0634 \\u0645\\u0627 \\u0634\\u0627\\u0645\\u0644:\\n<\\\/strong>\",\"text_align\":\"center\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"list\",\"props\":{\"block_align\":\"center\",\"column_breakpoint\":\"m\",\"content_style\":\"h4\",\"icon\":\"chevron-right\",\"icon_color\":\"primary\",\"icon_width\":\"30\",\"image_align\":\"left\",\"image_svg_color\":\"emphasis\",\"image_vertical_align\":true,\"link_style\":\"heading\",\"list_element\":\"ul\",\"list_horizontal_separator\":\", \",\"list_size\":\"large\",\"list_style\":\"striped\",\"list_type\":\"vertical\",\"maxwidth\":\"2xlarge\",\"show_image\":true,\"show_link\":true},\"children\":[{\"type\":\"list_item\",\"props\":{\"content\":\"\\u062b\\u0628\\u062a GST\\\/HST\\\/PST\"}},{\"type\":\"list_item\",\"props\":{\"content\":\"\\u062a\\u0647\\u06cc\\u0647 \\u0627\\u0638\\u0647\\u0627\\u0631\\u0646\\u0627\\u0645\\u0647 \\u0645\\u0627\\u0647\\u0627\\u0646\\u0647\\u060c \\u0641\\u0635\\u0644\\u06cc \\u06cc\\u0627 \\u0633\\u0627\\u0644\\u0627\\u0646\\u0647\"}},{\"type\":\"list_item\",\"props\":{\"content\":\"\\u0645\\u062d\\u0627\\u0633\\u0628\\u0647 Input Tax Credit\",\"link\":\"#name\"}},{\"type\":\"list_item\",\"props\":{\"content\":\"\\u0627\\u0631\\u0633\\u0627\\u0644 \\u0627\\u0638\\u0647\\u0627\\u0631\\u0646\\u0627\\u0645\\u0647 \\u0628\\u0647 CRA\",\"link\":\"#name\"}},{\"type\":\"list_item\",\"props\":{\"content\":\"\\u067e\\u0634\\u062a\\u06cc\\u0628\\u0627\\u0646\\u06cc \\u062f\\u0631 \\u0635\\u0648\\u0631\\u062a \\u062d\\u0633\\u0627\\u0628\\u0631\\u0633\\u06cc\",\"link\":\"#name\"}}]}]}],\"props\":{\"width\":\"default\"}}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"\n\n<p><strong>\\u0633\\u0624\\u0627\\u0644\\u0627\\u062a \\u0645\\u062a\\u062f\\u0627\\u0648\\u0644<\\\/strong><\\\/p>\",\"title_element\":\"h3\",\"title_style\":\"h4\"}}]}]},{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"accordion\",\"props\":{\"collapsible\":true,\"content_column_breakpoint\":\"m\",\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"multiple\":true,\"show_image\":true,\"show_link\":true},\"children\":[{\"type\":\"accordion_item\",\"props\":{\"content\":\"\\u0627\\u06af\\u0631 \\u062f\\u0631\\u0622\\u0645\\u062f \\u0645\\u0634\\u0645\\u0648\\u0644 \\u0645\\u0627\\u0644\\u06cc\\u0627\\u062a \\u0634\\u0645\\u0627 \\u062f\\u0631 \\u06f1\\u06f2 \\u0645\\u0627\\u0647 \\u06af\\u0630\\u0634\\u062a\\u0647 \\u0628\\u06cc\\u0634 \\u0627\\u0632 \\u06f3\\u06f0\\u066c\\u06f0\\u06f0\\u06f0 \\u062f\\u0644\\u0627\\u0631 \\u0628\\u0627\\u0634\\u062f\\u060c \\u0628\\u0627\\u06cc\\u062f \\u062b\\u0628\\u062a\\u200c\\u0646\\u0627\\u0645 \\u06a9\\u0646\\u06cc\\u062f.\",\"title\":\"1.\\u0686\\u0647 \\u0632\\u0645\\u0627\\u0646\\u06cc \\u0628\\u0627\\u06cc\\u062f \\u0628\\u0631\\u0627\\u06cc GST\\\/HST \\u062b\\u0628\\u062a\\u200c\\u0646\\u0627\\u0645 \\u06a9\\u0646\\u0645\\u061f\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"GST \\u0645\\u0627\\u0644\\u06cc\\u0627\\u062a \\u0641\\u062f\\u0631\\u0627\\u0644 \\u0627\\u0633\\u062a\\u061b HST \\u062a\\u0631\\u06a9\\u06cc\\u0628\\u06cc \\u0627\\u0632 \\u0645\\u0627\\u0644\\u06cc\\u0627\\u062a \\u0641\\u062f\\u0631\\u0627\\u0644 \\u0648 \\u0627\\u0633\\u062a\\u0627\\u0646\\u06cc \\u062f\\u0631 \\u0628\\u0631\\u062e\\u06cc \\u0627\\u0633\\u062a\\u0627\\u0646\\u200c\\u0647\\u0627\\u0633\\u062a\\u061b PST \\u0641\\u0642\\u0637 \\u062f\\u0631 \\u0628\\u0631\\u062e\\u06cc \\u0627\\u0633\\u062a\\u0627\\u0646\\u200c\\u0647\\u0627 \\u0627\\u0639\\u0645\\u0627\\u0644 \\u0645\\u06cc\\u200c\\u0634\\u0648\\u062f.\",\"title\":\"2. \\u062a\\u0641\\u0627\\u0648\\u062a GST\\u060c HST \\u0648 PST \\u0686\\u06cc\\u0633\\u062a\\u061f\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\\u0628\\u0644\\u0647. \\u0627\\u0632 \\u0637\\u0631\\u06cc\\u0642 Input Tax Credit (ITC) \\u0627\\u06cc\\u0646 \\u0627\\u0645\\u06a9\\u0627\\u0646 \\u0648\\u062c\\u0648\\u062f \\u062f\\u0627\\u0631\\u062f.\",\"title\":\"3. \\u0622\\u06cc\\u0627 \\u0645\\u06cc\\u200c\\u062a\\u0648\\u0627\\u0646\\u0645 GST\\\/HST \\u067e\\u0631\\u062f\\u0627\\u062e\\u062a\\u200c\\u0634\\u062f\\u0647 \\u0631\\u0627 \\u067e\\u0633 \\u0628\\u06af\\u06cc\\u0631\\u0645\\u061f\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\\u0645\\u0645\\u06a9\\u0646 \\u0627\\u0633\\u062a \\u0645\\u0634\\u0645\\u0648\\u0644 \\u062c\\u0631\\u06cc\\u0645\\u0647 \\u0648 \\u0633\\u0648\\u062f \\u0634\\u0648\\u06cc\\u062f. \\u0645\\u0627 \\u0627\\u0632 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