{"id":19752,"date":"2022-03-12T20:27:00","date_gmt":"2022-03-12T19:27:00","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=19752"},"modified":"2022-03-20T14:53:53","modified_gmt":"2022-03-20T13:53:53","slug":"report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/","title":{"rendered":"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2 style=\"font-size: 30px\">Une mise \u00e0 jour concernant les nouvelles r\u00e8gles pr\u00e9sent\u00e9es en d\u00e9cembre 2021<\/h2>\n<p>Le 14 janvier 2022, l\u2019Agence du Revenu du Canada a annonc\u00e9 que les nouvelles exigences de divulgation et de d\u00e9claration propos\u00e9es pour les fiducies ne s\u2019appliqueraient pas tant que les propositions n\u2019auraient pas obtenu la sanction royale. Ces nouvelles r\u00e8gles, originalement annonc\u00e9es en 2018, devaient s\u2019appliquer aux fiducies pour la premi\u00e8re fois lors de la production de leur d\u00e9claration de revenus pour l\u2019ann\u00e9e d\u2019imposition du 31 d\u00e9cembre 2021.<\/p>\n<p>Revenu Qu\u00e9bec a r\u00e9cemment confirm\u00e9 qu\u2019il ferait de m\u00eame et n\u2019exigerait pas que les mesures propos\u00e9es en mati\u00e8re de divulgation et de d\u00e9claration pour les fiducies soient respect\u00e9es jusqu&rsquo;\u00e0 ce que les propositions f\u00e9d\u00e9rales entrent en vigueur. Malgr\u00e9 le fait que le guide et la d\u00e9claration des fiducies de Revenu Qu\u00e9bec pour 2021 incluent une nouvelle section de divulgation, celle-ci ne s&rsquo;applique pas pour l&rsquo;ann\u00e9e d&rsquo;imposition du 31 d\u00e9cembre 2021.<\/p>\n<p>Ceci est une mise \u00e0 jour concernant une <a href=\"https:\/\/www.richter.ca\/fr\/news-media\/les-nouvelles-exigences-en-matiere-de-production-et-de-divulgation-pour-les-fiducies\/\" target=\"_blank\" rel=\"noopener\">note informative envoy\u00e9e en d\u00e9cembre 2021.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><em>En raison de la nature complexe de ce sujet, les lecteurs sont invit\u00e9s \u00e0 consulter leurs professionnels de Richter afin que leurs situations individuelles puissent \u00eatre correctement \u00e9valu\u00e9es.\u00a0<\/em><a href=\"https:\/\/www.richter.ca\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\"><em>Contactez-nous pour plus d\u2019informations.<\/em><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","insights-type":[1371],"class_list":["post-19752","insights","type-insights","status-publish","hentry","insights-type-optimiser-vos-activites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies - Richter<\/title>\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=\"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies - Richter\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/\" \/>\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=\"2022-03-20T13:53:53+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<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\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/\",\"url\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/\",\"name\":\"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies - Richter\",\"isPartOf\":{\"@id\":\"https:\/\/www.www.richter.ca\/#website\"},\"datePublished\":\"2022-03-12T19:27:00+00:00\",\"dateModified\":\"2022-03-20T13:53:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/#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\":\"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies\"}]},{\"@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":"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies - Richter","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":"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies - Richter","og_url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/","og_site_name":"Richter","article_publisher":"https:\/\/www.facebook.com\/Richtercanada\/","article_modified_time":"2022-03-20T13:53:53+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","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/","url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/","name":"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies - Richter","isPartOf":{"@id":"https:\/\/www.www.richter.ca\/#website"},"datePublished":"2022-03-12T19:27:00+00:00","dateModified":"2022-03-20T13:53:53+00:00","breadcrumb":{"@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/report-des-nouvelles-regles-de-divulgation-et-de-declaration-pour-les-fiducies\/#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":"Report des nouvelles r\u00e8gles de divulgation et de d\u00e9claration pour les fiducies"}]},{"@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\/19752","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=19752"}],"wp:term":[{"taxonomy":"insights-type","embeddable":true,"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights-type?post=19752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}