{"id":10402,"date":"2019-08-28T18:22:39","date_gmt":"2019-08-28T16:22:39","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=medianews&#038;p=10402"},"modified":"2020-06-01T23:45:05","modified_gmt":"2020-06-01T21:45:05","slug":"modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/","title":{"rendered":"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom"},"content":{"rendered":"<p>Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il. Ces mesures pr\u00e9voient <strong>une obligation de divulgation de l\u2019utilisation de contrats de pr\u00eate-nom<\/strong>.<\/p>\n<ul>\n<li>Il ne s\u2019agit pas d\u2019une exigence de divulgation annuelle.<\/li>\n<li>Il est suffisant qu\u2019une des parties au contrat divulgue les informations suivantes\u00a0:\n<ul>\n<li>La date du contrat;<\/li>\n<li>L\u2019identit\u00e9 des parties au contrat;<\/li>\n<li>Les op\u00e9rations \u00e0 l\u2019\u00e9gard desquelles le contrat se rapporte;<\/li>\n<li>L\u2019identit\u00e9 de toute personne ou entit\u00e9 \u00e0 l\u2019\u00e9gard de laquelle ces op\u00e9rations entra\u00eenent des cons\u00e9quences fiscales.<\/li>\n<\/ul>\n<\/li>\n<li><strong>L\u2019omission de produire le formulaire prescrit peut entra\u00eener des p\u00e9nalit\u00e9s<\/strong> et la suspension du d\u00e9lai de prescription pour les op\u00e9rations vis\u00e9es par le contrat de pr\u00eate-nom.<\/li>\n<\/ul>\n<p>\u200b<strong>Le d\u00e9lai de divulgation a \u00e9t\u00e9 modifi\u00e9 en ao\u00fbt pour les contrats de pr\u00eate-nom en vigueur le 16 mai 2019 et dont les cons\u00e9quences fiscales des op\u00e9rations vis\u00e9es se poursuivent apr\u00e8s le 16\u00a0mai\u00a02019 ainsi que ceux <\/strong><strong>conclus apr\u00e8s le 16 mai 2019. <\/strong><\/p>\n<p><strong>Ainsi, la d\u00e9claration de renseignements doit \u00eatre produite au plus tard\u00a0:<\/strong><\/p>\n<ul>\n<li>le 90<sup>e<\/sup> jour qui suit la date de la conclusion du contrat;<\/li>\n<li>le 90<sup>e<\/sup> jour qui suit la date de sanction du projet de loi \u00e0 venir comprenant les mesures relatives \u00e0 l&rsquo;obligation de divulgation d&rsquo;un contrat de pr\u00eate-nom.<\/li>\n<\/ul>\n<p>Comme toujours, votre \u00e9quipe Richter reste \u00e0 l\u2019aff\u00fbt de tout changement ult\u00e9rieur et demeure \u00e0 votre disposition pour vous aider, vous ou vos conseillers juridiques, \u00e0 prendre les mesures n\u00e9cessaires pour vous conformer \u00e0 ces nouvelles exigences.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il. Ces mesures pr\u00e9voient une obligation de divulgation de l\u2019utilisation de contrats de pr\u00eate-nom. Il ne s\u2019agit pas d\u2019une exigence de [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","insights-type":[1358],"class_list":["post-10402","insights","type-insights","status-publish","hentry","insights-type-nouvelles-la-vie-chez-richter"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom - Richter<\/title>\n<meta name=\"description\" content=\"Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom - Richter\" \/>\n<meta property=\"og:description\" content=\"Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/\" \/>\n<meta property=\"og:site_name\" content=\"Richter\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Richtercanada\/\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-01T21:45:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2018\/08\/share-og.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1008\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@richtercanada\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/\",\"url\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/\",\"name\":\"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom - Richter\",\"isPartOf\":{\"@id\":\"https:\/\/www.www.richter.ca\/#website\"},\"datePublished\":\"2019-08-28T16:22:39+00:00\",\"dateModified\":\"2020-06-01T21:45:05+00:00\",\"description\":\"Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Richter\",\"item\":\"https:\/\/www.richter.ca\/fr\/accueil\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Insights\",\"item\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.www.richter.ca\/#website\",\"url\":\"https:\/\/www.www.richter.ca\/\",\"name\":\"Richter\",\"description\":\"Un site utilisant WordPress\",\"publisher\":{\"@id\":\"https:\/\/www.www.richter.ca\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.www.richter.ca\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.www.richter.ca\/#organization\",\"name\":\"Richter\",\"url\":\"https:\/\/www.www.richter.ca\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png\",\"contentUrl\":\"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png\",\"width\":128,\"height\":24,\"caption\":\"Richter\"},\"image\":{\"@id\":\"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Richtercanada\/\",\"https:\/\/x.com\/richtercanada\",\"https:\/\/www.instagram.com\/richtercanada\",\"https:\/\/www.linkedin.com\/company\/richter\/?trk=hb_tab_compy_id_255303\"],\"address\":[{\"@type\":\"PostalAddress\",\"addressLocality\":\"Montreal, QC, Canada\",\"postalCode\":\"H3A 0G6\",\"streetAddress\":\"1981 McGill College, #1100 The Richter Tower\"},{\"@type\":\"PostalAddress\",\"addressLocality\":\"Toronto, ON, Canada\",\"postalCode\":\"M5J 2T3\",\"streetAddress\":\"181 Bay St. #3510 Bay Wellington Tower\"},{\"@type\":\"PostalAddress\",\"addressLocality\":\"Chicago, IL, United States\",\"postalCode\":\"60606\",\"streetAddress\":\"200 South Wacker, #3100\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"telephone\":\"+1-514-934-3400\",\"contactType\":\"Montreal office\"},{\"@type\":\"ContactPoint\",\"telephone\":\"+1-416-488-2345\",\"contactType\":\"Toronto office\"},{\"@type\":\"ContactPoint\",\"telephone\":\"+1-312-828-0800\",\"contactType\":\"Chicago office\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom - Richter","description":"Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"fr_FR","og_type":"article","og_title":"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom - Richter","og_description":"Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il.","og_url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/","og_site_name":"Richter","article_publisher":"https:\/\/www.facebook.com\/Richtercanada\/","article_modified_time":"2020-06-01T21:45:05+00:00","og_image":[{"width":1920,"height":1008,"url":"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2018\/08\/share-og.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@richtercanada","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/","url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/","name":"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom - Richter","isPartOf":{"@id":"https:\/\/www.www.richter.ca\/#website"},"datePublished":"2019-08-28T16:22:39+00:00","dateModified":"2020-06-01T21:45:05+00:00","description":"Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement Le 17 mai 2019, Finances Qu\u00e9bec a annonc\u00e9 des mesures \u00e9largissant les divulgations obligatoires d\u2019op\u00e9rations vis\u00e9es par la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) et les p\u00e9nalit\u00e9s applicables aux planifications fiscales agressives impliquant des op\u00e9rations de trompe-l\u2019\u0153il.","breadcrumb":{"@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/modification-de-la-date-limite-pour-la-divulgation-des-contrats-de-prete-nom\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Richter","item":"https:\/\/www.richter.ca\/fr\/accueil\/"},{"@type":"ListItem","position":2,"name":"Insights","item":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/"},{"@type":"ListItem","position":3,"name":"Bulletin Richter | Modification de la date limite pour la divulgation des contrats de pr\u00eate-nom"}]},{"@type":"WebSite","@id":"https:\/\/www.www.richter.ca\/#website","url":"https:\/\/www.www.richter.ca\/","name":"Richter","description":"Un site utilisant WordPress","publisher":{"@id":"https:\/\/www.www.richter.ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.www.richter.ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.www.richter.ca\/#organization","name":"Richter","url":"https:\/\/www.www.richter.ca\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png","contentUrl":"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png","width":128,"height":24,"caption":"Richter"},"image":{"@id":"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Richtercanada\/","https:\/\/x.com\/richtercanada","https:\/\/www.instagram.com\/richtercanada","https:\/\/www.linkedin.com\/company\/richter\/?trk=hb_tab_compy_id_255303"],"address":[{"@type":"PostalAddress","addressLocality":"Montreal, QC, Canada","postalCode":"H3A 0G6","streetAddress":"1981 McGill College, #1100 The Richter Tower"},{"@type":"PostalAddress","addressLocality":"Toronto, ON, Canada","postalCode":"M5J 2T3","streetAddress":"181 Bay St. #3510 Bay Wellington Tower"},{"@type":"PostalAddress","addressLocality":"Chicago, IL, United States","postalCode":"60606","streetAddress":"200 South Wacker, #3100"}],"contactPoint":[{"@type":"ContactPoint","telephone":"+1-514-934-3400","contactType":"Montreal office"},{"@type":"ContactPoint","telephone":"+1-416-488-2345","contactType":"Toronto office"},{"@type":"ContactPoint","telephone":"+1-312-828-0800","contactType":"Chicago office"}]}]}},"_links":{"self":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights\/10402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights"}],"about":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/types\/insights"}],"wp:attachment":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/media?parent=10402"}],"wp:term":[{"taxonomy":"insights-type","embeddable":true,"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights-type?post=10402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}