{"id":3031,"date":"2021-03-29T13:59:31","date_gmt":"2021-03-29T20:59:31","guid":{"rendered":"https:\/\/production.ca.andersen.com\/?p=3031"},"modified":"2021-03-31T09:58:16","modified_gmt":"2021-03-31T16:58:16","slug":"divulgation-obligatoire-pour-la-planification-fiscale-agressive-revenu-quebec","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/divulgation-obligatoire-pour-la-planification-fiscale-agressive-revenu-quebec\/","title":{"rendered":"Divulgation obligatoire pour la planification fiscale agressive \u2013 Revenu Qu\u00e9bec"},"content":{"rendered":"\n<p>Pr\u00e9par\u00e9 par Andersen au Canada, l&#8217;associ\u00e9 montr\u00e9alais <em><a href=\"https:\/\/previous.ca.andersen.com\/fr\/professionals\/patrick-coutu\/\">Patrick Coutu<\/a><\/em> et la directrice en fiscalit\u00e9 <em><a href=\"https:\/\/ca.andersen.com\/fr\/?post_type=bios&#038;p=2788\">Divya Katyal<\/a><\/em>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>La Direction de l\u2019int\u00e9grit\u00e9 et de la recherche en mati\u00e8re de planification fiscale agressive de Revenu Qu\u00e9bec a r\u00e9cemment \u00e9mis un communiqu\u00e9 confirmant que les mesures applicables dans la lutte contre les planifications fiscales agressives \u00e9taient \u00e9tendues. Ces mesures, annonc\u00e9es initialement dans le <em>Bulletin d\u2019information 2009-5<\/em>, sont \u00e9tendues \u00e0 des op\u00e9rations ou des s\u00e9ries d\u2019op\u00e9rations qui seront d\u00e9termin\u00e9es par le ministre du Revenu et publi\u00e9es dans la <em>Gazette officielle du Qu\u00e9bec<\/em>.<\/p>\n\n\n\n<p>Un contribuable doit faire une divulgation obligatoire dans les situations suivantes&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Il&nbsp;a r\u00e9alis\u00e9 une <strong>op\u00e9ration confidentielle, une op\u00e9ration avec r\u00e9mun\u00e9ration conditionnelle<\/strong> ou une op\u00e9ration avec protection contractuelle, ou il est membre d&#8217;une soci\u00e9t\u00e9 de personnes qui a r\u00e9alis\u00e9 une telle op\u00e9ration;&nbsp;<\/li><li>Il&nbsp;a r\u00e9alis\u00e9 une\u202f<strong>op\u00e9ration d\u00e9termin\u00e9e dans la <em>Gazette officielle du Qu\u00e9bec<\/em><\/strong><strong>\u202f<\/strong><strong>ou <\/strong>est membre d&#8217;une soci\u00e9t\u00e9 de personnes ayant r\u00e9alis\u00e9 une telle op\u00e9ration.&nbsp;<\/li><\/ul>\n\n\n\n<p>De m\u00eame, un conseiller ou un promoteur doit divulguer les transactions ci-dessus.&nbsp;<\/p>\n\n\n\n<p>Un contribuable qui ne respecterait pas son obligation de divulgation dans les d\u00e9lais prescrits par la Loi pourrait s\u2019exposer \u00e0 une p\u00e9nalit\u00e9 entre 10,000 $ et 100,000 $ ainsi qu\u2019une p\u00e9nalit\u00e9 repr\u00e9sentant 50% de l\u2019avantage fiscal qui r\u00e9sulterait de l\u2019op\u00e9ration ou la s\u00e9rie d\u2019op\u00e9rations d\u00e9termin\u00e9es.<\/p>\n\n\n\n<p>En ce qui concerne les conseillers ou promoteurs qui ne respecteraient par leur obligation de divulgation dans les d\u00e9lais prescrits par la Loi, ceux-ci s\u2019exposeraient \u00e0 une \u00e0 une p\u00e9nalit\u00e9 entre 10,000 $ et 100,000 $ ainsi qu\u2019une p\u00e9nalit\u00e9 repr\u00e9sentant 100% des contreparties re\u00e7ues ou \u00e0 recevoir.<\/p>\n\n\n\n<p>Afin de divulguer une op\u00e9ration d\u00e9termin\u00e9e, le formulaire TP-1079.DI \u00ab&nbsp;Divulgation obligatoire ou pr\u00e9ventive d\u2019une planification fiscale&nbsp;\u00bb doit \u00eatre compl\u00e9t\u00e9, au plus tard de&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>60 jours apr\u00e8s que l\u2019obligation de divulguer l\u2019op\u00e9ration d\u00e9termin\u00e9e s\u2019applique, ou<\/li><li>120 jours apr\u00e8s le jour o\u00f9 les op\u00e9rations d\u00e9termin\u00e9es sont publi\u00e9es dans la <em>Gazette<\/em> (pour les op\u00e9rations d\u00e9termin\u00e9es publi\u00e9es le 17 mars 2021, cette date doit \u00eatre le 15 juillet 2021).<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><em>Bulletin d\u2019information 2009-05<\/em><\/strong><\/h3>\n\n\n\n<p>Le 15 octobre 2009, le&nbsp;Minist\u00e8re des Finances du Qu\u00e9bec&nbsp;a annonc\u00e9 dans son\u202fBulletin d&#8217;information&nbsp;<a href=\"http:\/\/javascript:void(0)\/\" target=\"_blank\" rel=\"noreferrer noopener\">2009-5<\/a> des mesures applicables dans la lutte contre les planifications fiscales agressives. Ces mesures visent \u00e0 contrer les planifications fiscales qui, bien que respectant le libell\u00e9 de la l\u00e9gislation fiscale, ne correspondent pas \u00e0 l&#8217;objet ou \u00e0 l&#8217;esprit de la Loi.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Ce bulletin d\u2019information apporte des descriptions d\u00e9taill\u00e9es des mesures annonc\u00e9es afin de mieux combattre la planification fiscale agressive. Bri\u00e8vement, ces mesures impliquent&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>La divulgation obligatoire des op\u00e9rations<\/strong> procurant un avantage fiscal, qui font l\u2019objet d\u2019une entente de <strong>confidentialit\u00e9<\/strong> envers le conseiller ou lorsque la r\u00e9mun\u00e9ration du conseiller est <strong>conditionnelle<\/strong> au succ\u00e8s des op\u00e9rations;<\/li><li><strong>Une clarification de la notion d\u2019objets v\u00e9ritables <\/strong>pour les fins de la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (\u00ab&nbsp;RGA\u00c9&nbsp;\u00bb), de fa\u00e7on \u00e0 s\u2019harmoniser avec les RGA\u00c9s des autres provinces;<\/li><li><strong>Une prolongation du d\u00e9lai de prescription de trois ans<\/strong> lorsque la RGA\u00c9 s\u2019applique, et la possibilit\u00e9 d\u2019\u00e9viter cette prolongation avec la divulgation; et<\/li><li>Des <strong>p\u00e9nalit\u00e9s<\/strong> impos\u00e9es aux contribuables et aux promoteurs lorsque la RGA\u00c9 s\u2019applique, qui peuvent \u00eatre \u00e9vit\u00e9es avec la divulgation.<\/li><\/ul>\n\n\n\n<p><strong>1.&nbsp; M\u00e9canisme de divulgation obligatoire<\/strong><\/p>\n\n\n\n<p>La divulgation obligatoire s\u2019applique aux&nbsp;op\u00e9rations procurant un avantage fiscal de 25 000 $ ou plus ou ayant une incidence sur le&nbsp;revenu de 100 000 $ ou plus, lorsque les op\u00e9rations font l&#8217;objet d&#8217;une entente de confidentialit\u00e9 envers le conseiller ou lorsque la r\u00e9mun\u00e9ration du conseiller d\u00e9pend du succ\u00e8s des op\u00e9rations.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Cette obligation s\u2019applique \u00e9galement aux op\u00e9rations d\u00e9termin\u00e9es publi\u00e9es dans la <em>Gazette officielle du Qu\u00e9bec <\/em>(17 mars 2021, Vol. 153, No. 11)&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c9vitement de l\u2019ali\u00e9nation r\u00e9put\u00e9e d\u2019un bien d\u2019une fiducie<\/li><li>Paiement vers un pays non conventionn\u00e9<\/li><li>Multiplication de la d\u00e9duction pour gain en capital<\/li><li>Commerce d\u2019attributs fiscaux<\/li><\/ul>\n\n\n\n<p>Un d\u00e9faut de faire la divulgation obligatoire dans le d\u00e9lai requis va r\u00e9sulter en deux cons\u00e9quences pour le contribuable qui a l\u2019obligation de divulguer&nbsp;: imposition d\u2019une p\u00e9nalit\u00e9 et suspension du d\u00e9lai de prescription en lien avec l\u2019op\u00e9ration non divulgu\u00e9e.<\/p>\n\n\n\n<p>La p\u00e9nalit\u00e9 en lien avec le d\u00e9faut de produire la divulgation obligatoire dans le d\u00e9lai requis ne s\u2019appliquera pas au contribuable qui, selon la jurisprudence, plaide avec succ\u00e8s la diligence raisonnable en tant que d\u00e9fense.<\/p>\n\n\n\n<p>Un contribuable qui omet de produire la divulgation obligatoire dans le d\u00e9lai requis peut se servir de la politique de divulgation obligatoire de Revenu Qu\u00e9bec et ainsi \u00e9viter la p\u00e9nalit\u00e9 pour son omission, \u00e0 condition qu\u2019il satisfasse aux conditions de cette politique.<\/p>\n\n\n\n<p><strong>2.&nbsp; R\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement<\/strong><\/p>\n\n\n\n<p>La d\u00e9finition des op\u00e9rations d&#8217;\u00e9vitement a \u00e9t\u00e9 clarifi\u00e9e, de sorte que les objets suivants ne sont pas consid\u00e9r\u00e9s des objets v\u00e9ritables:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L&#8217;obtention d&#8217;un avantage fiscal;<\/li><li>La r\u00e9duction, l&#8217;\u00e9vitement ou le report d&#8217;imp\u00f4t du Qu\u00e9bec, d&#8217;une autre province du Canada ou du f\u00e9d\u00e9ral;<\/li><li>L&#8217;augmentation d&#8217;un remboursement d&#8217;imp\u00f4t du gouvernement du Qu\u00e9bec, d&#8217;une autre province du Canada ou du f\u00e9d\u00e9ral;<\/li><li>Un regroupement des \u00e9l\u00e9ments mentionn\u00e9es ci-dessus.<\/li><\/ul>\n\n\n\n<p>Un d\u00e9lai de trois ans additionnel est ajout\u00e9 au d\u00e9lai de prescription normal de trois ou quatre ans pour l\u2019application de la RGA\u00c9, en cas de d\u00e9faut de production de la divulgation volontaire.<\/p>\n\n\n\n<p>Lorsque la RGA\u00c9 s\u2019applique \u00e0 une op\u00e9ration, une p\u00e9nalit\u00e9 de 25% s\u2019applique sur le montant de l\u2019avantage refus\u00e9, sur le montant d\u2019imp\u00f4t additionnel \u00e0 payer, ou sur le montant de la r\u00e9duction du remboursement d\u2019imp\u00f4t. Cette p\u00e9nalit\u00e9 ne s\u2019applique pas si le contribuable a fait une divulgation obligatoire de PFA.<\/p>\n\n\n\n<p>Un promoteur d\u2019une telle op\u00e9ration d\u2019\u00e9vitement s\u2019expose \u00e0 une p\u00e9nalit\u00e9 de 12.5% des montants qui repr\u00e9sentent la contrepartie re\u00e7ue. Le promoteur est la personne qui a commercialis\u00e9 ou fait la promotion de l\u2019op\u00e9ration d\u2019\u00e9vitement.<\/p>\n\n\n\n<p>L\u2019information \u00e0 fournir dans le formulaire doit inclure une description compl\u00e8te et d\u00e9taill\u00e9e des faits \u2013 pas de conseils ni d\u2019opinions \u2013 en lien avec l\u2019op\u00e9ration ou la s\u00e9rie d\u2019op\u00e9rations, ainsi qu\u2019un bilan des cons\u00e9quences fiscales r\u00e9sultant de l\u2019op\u00e9ration ou s\u00e9rie d\u2019op\u00e9rations.&nbsp; De plus, la description des faits et des cons\u00e9quences fiscales doit \u00eatre suffisamment d\u00e9taill\u00e9e pour permettre une analyse de l\u2019op\u00e9ration ou s\u00e9rie d\u2019op\u00e9rations ainsi qu\u2019une compr\u00e9hension des cons\u00e9quences fiscales.<\/p>\n\n\n\n<p>Pour les fins de la RGA\u00c9, la divulgation pr\u00e9ventive ne doit pas \u00eatre pr\u00e9f\u00e9r\u00e9e \u00e0 une confession ou admission de l\u2019application de la r\u00e8gle \u00e0 l\u2019op\u00e9ration concern\u00e9e.<\/p>\n\n\n\n<p>Pour plus de d\u00e9tails et d\u2019assistance \u00e0 cet effet, n\u2019h\u00e9sitez pas \u00e0 nous contacter \u00e0 <a href=\"mailto:info.east@ca.andersen.com\">info.east@ca.andersen.com<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e9par\u00e9 par Andersen au Canada, l&#8217;associ\u00e9 montr\u00e9alais Patrick Coutu et la directrice en fiscalit\u00e9 Divya Katyal. La Direction de l\u2019int\u00e9grit\u00e9 et de la recherche en mati\u00e8re de planification fiscale agressive de Revenu Qu\u00e9bec a r\u00e9cemment \u00e9mis un communiqu\u00e9 confirmant que les mesures applicables dans la lutte contre les planifications fiscales agressives \u00e9taient \u00e9tendues. Ces mesures, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[74],"tags":[178],"class_list":["post-3031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","tag-revenu-quebec"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Divulgation obligatoire pour la planification fiscale agressive \u2013 Revenu Qu\u00e9bec &#8211; Andersen<\/title>\n<meta name=\"description\" content=\"La Direction de l\u2019int\u00e9grit\u00e9 et de la recherche en mati\u00e8re de planification fiscale agressive de Revenu Qu\u00e9bec a r\u00e9cemment \u00e9mis un communiqu\u00e9 confirmant que les mesures applicables dans la lutte contre les planifications fiscales agressives \u00e9taient \u00e9tendues. 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