{"id":19760,"date":"2022-03-12T21:38:00","date_gmt":"2022-03-12T20:38:00","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=19760"},"modified":"2022-03-20T14:53:34","modified_gmt":"2022-03-20T13:53:34","slug":"nouvelles-exigences-de-production-pour-les-t1134","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/nouvelles-exigences-de-production-pour-les-t1134\/","title":{"rendered":"Nouvelles exigences de production pour les T1134"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2 style=\"font-size: 35px\">Quel impact ces changements importants auront-ils sur le processus de collecte d&rsquo;informations?<\/h2>\n<p>Tous les contribuables canadiens et certaines soci\u00e9t\u00e9s de personnes d\u00e9tenant une participation directe ou indirecte dans une soci\u00e9t\u00e9 \u00e9trang\u00e8re affili\u00e9e (SEA) doivent g\u00e9n\u00e9ralement produire chaque ann\u00e9e le formulaire T1134 aupr\u00e8s de l&rsquo;Agence du revenu du Canada (ARC). Des p\u00e9nalit\u00e9s sont appliqu\u00e9es en cas de production tardive.<\/p>\n<p><strong>Pour les ann\u00e9es d&rsquo;imposition commen\u00e7ant le 1er janvier 2021 ou apr\u00e8s, l&rsquo;ARC a r\u00e9cemment apport\u00e9 des changements importants au formulaire et a consid\u00e9rablement \u00e9largi les renseignements requis.<\/strong><\/p>\n<p>Quelques-unes des nouvelles exigences de production \u00e0 conna\u00eetre:<\/p>\n<ul>\n<li>Le rapport d\u00e9taill\u00e9 des transferts ou des r\u00e9organisations impliquant des actions de SEA<\/li>\n<li>La d\u00e9claration compl\u00e8te de l\u2019actionnariat et du co\u00fbt fiscal de ces actions<\/li>\n<li>Le d\u00e9tail sur les pr\u00eats effectu\u00e9s en amont<\/li>\n<li>Les soci\u00e9t\u00e9s \u00e9trang\u00e8res affili\u00e9es contr\u00f4l\u00e9es doivent d\u00e9clarer de fa\u00e7on distincte leurs revenus gagn\u00e9s de sources sans lien de d\u00e9pendance de ceux provenant de sources avec un lien de d\u00e9pendance<\/li>\n<li>Les soci\u00e9t\u00e9s \u00e9trang\u00e8res affili\u00e9es contr\u00f4l\u00e9es doivent d\u00e9clarer les pertes encourues non utilis\u00e9es<\/li>\n<\/ul>\n<p>Bien que cette nouvelle d\u00e9claration de renseignements ait all\u00e9g\u00e9 certains \u00e9l\u00e9ments requis dans le formulaire pr\u00e9c\u00e9dent et permette d\u00e9sormais certains rapports conjoints au sein de groupes li\u00e9s, la cueillette des informations requises devrait commencer beaucoup plus t\u00f4t, d&rsquo;autant plus que le formulaire est d\u00e9sormais exigible 10 mois apr\u00e8s la fin de l&rsquo;ann\u00e9e d&rsquo;imposition.<\/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<\/em><em>.\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-19760","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 - 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