{"id":21774,"date":"2022-10-28T22:53:48","date_gmt":"2022-10-28T20:53:48","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=21774"},"modified":"2022-10-28T23:35:51","modified_gmt":"2022-10-28T21:35:51","slug":"nouvelles-exigences-de-declaration-pour-les-fiducies-en-2022","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/nouvelles-exigences-de-declaration-pour-les-fiducies-en-2022\/","title":{"rendered":"Nouvelles exigences de d\u00e9claration pour les fiducies en 2022"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <p>Le gouvernement du Canada cherche \u00e0 accro\u00eetre le fardeau de la conformit\u00e9 pour les contribuables canadiens et, par cons\u00e9quent, des changements importants sont propos\u00e9s \u00e0 compter de 2022.<\/p>\n<p>Il y a trois changements importants dans le domaine des <strong>fiducies<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>Il y aura maintenant des <strong>p\u00e9nalit\u00e9s plus importantes pour le d\u00e9faut de produire<\/strong> <strong>des d\u00e9clarations de revenus<\/strong> des fiducies. Dans certains cas, ces p\u00e9nalit\u00e9s peuvent repr\u00e9senter 5\u00a0% de la juste valeur marchande des actifs de la fiducie.<\/li>\n<\/ol>\n<p><strong>Commentaire de Richter\u00a0: <\/strong>Les p\u00e9nalit\u00e9s s\u2019appliquent pour chacune des d\u00e9clarations non produites. Si les d\u00e9clarations ne sont pas produites pour plusieurs ann\u00e9es, les p\u00e9nalit\u00e9s et int\u00e9r\u00eats pourront \u00eatre importants.<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li>Les <strong>fiducies qui n\u2019avaient pas \u00e0 produire des d\u00e9clarations de revenus<\/strong> parce qu\u2019elles n\u2019avaient pas de revenus seront maintenant tenues de le faire.<\/li>\n<\/ol>\n<p><strong>Commentaire de Richter\u00a0: <\/strong>Les fiducies qui d\u00e9tiennent des biens personnels, comme des maisons \u00e0 l\u2019int\u00e9rieur ou \u00e0 l\u2019ext\u00e9rieur du Canada, ainsi que les fiducies qui d\u00e9tiennent des actions de soci\u00e9t\u00e9s priv\u00e9es qui ne versent actuellement pas de dividendes, sont vis\u00e9es par ces nouvelles exigences.<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li>Les <strong>ententes de \u00ab\u00a0simples fiducies\u00a0\u00bb<\/strong> (<em>bare trust), <\/em>utilis\u00e9es pour d\u00e9tenir le titre de propri\u00e9t\u00e9 enregistr\u00e9 de biens immobiliers ou autres actifs appartenant \u00e0 un tiers, n\u2019avaient pas \u00e0 produire des d\u00e9clarations de revenus. Les ententes de simples fiducies, pour lesquelles un acte de fiducie n\u2019est pas obligatoirement requis, seront maintenant tenues de produire des d\u00e9clarations de revenus des fiducies.<\/li>\n<\/ol>\n<p><strong>Commentaire de Richter\u00a0:<\/strong> Il est souvent difficile de savoir si une entente de \u00ab\u00a0simple fiducie\u00a0\u00bb est en place. Compte tenu de l\u2019ampleur des p\u00e9nalit\u00e9s pour le d\u00e9faut de produire des d\u00e9clarations, il est recommand\u00e9 d\u2019examiner toutes les situations, <strong>m\u00eame si elles ne sont pas appel\u00e9es \u00ab\u00a0simples fiducies\u00a0\u00bb,<\/strong> lorsque le titulaire enregistr\u00e9 d\u2019un actif, comme un immeuble ou des actions de soci\u00e9t\u00e9s, est diff\u00e9rent du v\u00e9ritable propri\u00e9taire de l\u2019actif.<\/p>\n<p>&nbsp;<\/p>\n<p>Veuillez noter que tout ce qui pr\u00e9c\u00e8de n\u2019a pas encore \u00e9t\u00e9 adopt\u00e9 et peut \u00eatre modifi\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","insights-type":[1371],"class_list":["post-21774","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>Nouvelles exigences de d\u00e9claration pour les fiducies en 2022 - Richter<\/title>\n<meta name=\"description\" content=\"Le gouvernement du Canada cherche \u00e0 accro\u00eetre le fardeau de la conformit\u00e9 pour les contribuables canadiens et, par cons\u00e9quent, des changements importants sont propos\u00e9s \u00e0 compter de 2022.\" \/>\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=\"Nouvelles exigences de d\u00e9claration pour les fiducies en 2022 - Richter\" \/>\n<meta property=\"og:description\" content=\"Le gouvernement du Canada cherche \u00e0 accro\u00eetre le fardeau de la conformit\u00e9 pour les contribuables canadiens et, par cons\u00e9quent, des changements importants sont propos\u00e9s \u00e0 compter de 2022.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/nouvelles-exigences-de-declaration-pour-les-fiducies-en-2022\/\" \/>\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=\"2022-10-28T21:35:51+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\/nouvelles-exigences-de-declaration-pour-les-fiducies-en-2022\/\",\"url\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/nouvelles-exigences-de-declaration-pour-les-fiducies-en-2022\/\",\"name\":\"Nouvelles exigences de d\u00e9claration pour les fiducies en 2022 - 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