{"id":31389,"date":"2026-06-03T20:50:40","date_gmt":"2026-06-03T18:50:40","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=31389"},"modified":"2026-06-05T17:40:58","modified_gmt":"2026-06-05T15:40:58","slug":"allegement-de-la-tvh-ontario-et-de-la-tvp-colombie-britannique","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/allegement-de-la-tvh-ontario-et-de-la-tvp-colombie-britannique\/","title":{"rendered":"Modifications r\u00e9centes aux taxes de vente en Ontario et en Colombie-Britannique : all\u00e8gement de la TVH et \u00e9largissement de la TVP\u00a0"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2><span style=\"font-size: 35px\">Modifications r\u00e9centes aux taxes de vente en Ontario et en Colombie-Britannique : all\u00e8gement de la TVH et \u00e9largissement de la TVP\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">L\u2019Ontario et la Colombie-Britannique ont r\u00e9cemment annonc\u00e9 d\u2019importants changements aux taxes de vente qui pourraient avoir une incidence sur les acheteurs d\u2019habitations, les propri\u00e9taires d\u2019immeubles r\u00e9sidentiels locatifs, les entreprises, les fournisseurs et les acqu\u00e9reurs de certains services professionnels.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En Ontario, un all\u00e8gement temporaire de la TVH sera offert pour les habitations neuves et les nouveaux immeubles r\u00e9sidentiels locatifs admissibles. En Colombie-Britannique, la TVP s\u2019appliquera \u00e0 plusieurs services professionnels \u00e0 compter du 1er octobre 2026.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span style=\"font-size: 35px\">Ontario : all\u00e8gement temporaire de la TVH pour les habitations neuves et les immeubles r\u00e9sidentiels locatifs\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Le 5 mai 2026, l\u2019Ontario a pr\u00e9sent\u00e9 le projet de loi 114, intitul\u00e9\u00a0<\/span><i><span data-contrast=\"auto\">Loi de 2026 sur la mise en \u0153uvre de l\u2019all\u00e8gement de la TVH (remboursements pour propri\u00e9t\u00e9s r\u00e9sidentielles)<\/span><\/i><span data-contrast=\"auto\">,\u00a0pour soutenir\u00a0la mise en\u00a0\u0153uvre\u00a0de\u00a0l\u2019all\u00e8gement\u00a0temporaire de la TVH sur les habitations neuves annonc\u00e9 dans le budget du 26 mars 2026.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ce budget pr\u00e9voyait un\u00a0remboursement\u00a0temporaire\u00a0complet\u00a0de la TVH pour les habitations neuves ou ayant fait l\u2019objet de r\u00e9novations majeures dont la valeur ne d\u00e9passe pas 1 million de dollars, ainsi qu\u2019un\u00a0remboursement\u00a0temporaire\u00a0partiel\u00a0de la taxe pour les habitations \u00e9valu\u00e9es entre 1 million et 1,85 million de dollars.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La TVH de 13 % comprend une portion f\u00e9d\u00e9rale de 5 % et une portion provinciale de 8 %. Le projet de loi 114 modifie la\u00a0<\/span><i><span data-contrast=\"auto\">Loi sur la taxe de vente au d\u00e9tail<\/span><\/i><span data-contrast=\"auto\">\u00a0de l\u2019Ontario afin d\u2019offrir un all\u00e8gement sous forme de versement provincial, soit un programme compl\u00e9mentaire pouvant atteindre 50 000 $. Cet all\u00e8gement \u00e9quivaut \u00e0 la portion f\u00e9d\u00e9rale de 5 % de la TVH pour les habitations neuves d\u2019une valeur maximale de 1 million de dollars.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">L\u2019all\u00e8gement correspondant \u00e0 la portion provinciale de 8 % de la TVH sera accord\u00e9 au moyen d\u2019une bonification des programmes ontariens actuels, tels\u00a0que\u00a0le Remboursement de la TVH pour\u00a0logements neufs\u00a0(RTLN) et le Remboursement de la TVH pour immeubles d\u2019habitation locatifs neufs (RTIHLN). Ces changements devront \u00eatre mis en \u0153uvre par des modifications au r\u00e8glement sur la TVH en vertu de la\u00a0<\/span><i><span data-contrast=\"auto\">Loi sur la taxe d\u2019accise<\/span><\/i><span data-contrast=\"auto\">\u00a0f\u00e9d\u00e9rale.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Les acheteurs d\u2019habitations neuves et les propri\u00e9taires de nouveaux immeubles r\u00e9sidentiels locatifs admissibles pourraient ainsi b\u00e9n\u00e9ficier d\u2019un all\u00e8gement de la TVH pouvant atteindre 130 000 $ par habitation ou logement locatif, pour les propri\u00e9t\u00e9s \u00e9valu\u00e9es \u00e0 un maximum de 1,5 million de dollars. Cet all\u00e8gement diminuera ensuite progressivement pour s\u2019\u00e9tablir \u00e0 un\u00a0maximum de 24 000 $ pour les habitations et logements locatifs d\u2019une valeur de 1,85 million de dollars ou plus.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pour l\u2019achat d\u2019une habitation neuve admissible aupr\u00e8s d\u2019un constructeur, l\u2019all\u00e8gement s\u2019appliquera g\u00e9n\u00e9ralement\u00a0si les conditions suivantes sont respect\u00e9es :<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">la\u00a0convention d\u2019achat et de vente a \u00e9t\u00e9 conclue entre l\u2019acheteur et le constructeur entre le 1er avril 2026 et le 31 mars 2027;<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">la\u00a0construction ou les r\u00e9novations majeures commencent au plus tard le 31 d\u00e9cembre 2028 et sont\u00a0compl\u00e9t\u00e9es\u00a0en grande partie au plus tard le 31 d\u00e9cembre 2031.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Pour les propri\u00e9taires de logements locatifs, les modalit\u00e9s d\u2019all\u00e8gement applicables aux logements admissibles varient selon que la construction ou les r\u00e9novations majeures de l\u2019immeuble d\u2019habitation\u00a0commencent avant le 31 mars 2026, ou \u00e0 partir du 1er avril 2026.\u00a0L\u2019admissibilit\u00e9 peut aussi varier selon le mode d\u2019acquisition des logements locatifs, soit par achat ou par construction, ainsi que selon le type d\u2019immeuble d\u2019habitation\u00a0vis\u00e9.\u00a0Dans tous les cas, la construction ou les r\u00e9novations majeures de l\u2019immeuble d\u2019habitation\u00a0doivent \u00eatre achev\u00e9es en grande partie, soit \u00e0 hauteur d\u2019au moins 90 %, au plus tard le 31 d\u00e9cembre 2029.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">L\u2019Ontario a demand\u00e9 au gouvernement f\u00e9d\u00e9ral de confier l\u2019administration compl\u00e8te de ce programme d\u2019all\u00e8gement \u00e0 l\u2019Agence du revenu du Canada.\u00a0Cette derni\u00e8re\u00a0serait donc charg\u00e9e\u00a0d\u2019administrer les versions bonifi\u00e9es du RTLN et du RTIHLN\u00a0ontariens, qui couvrent la portion provinciale de 8 %, ainsi que l\u2019all\u00e8gement provincial correspondant \u00e0 la portion f\u00e9d\u00e9rale de 5 %.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Veuillez noter qu\u2019il n\u2019est pas encore possible de soumettre une demande. Les formulaires ne seront accessibles qu\u2019apr\u00e8s l\u2019adoption des r\u00e8glements f\u00e9d\u00e9raux et des lois provinciales n\u00e9cessaires. Pour le moment, les acheteurs admissibles devront payer la TVH \u00e0 la cl\u00f4ture de la transaction, puis demander le remboursement par la suite.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dans un\u00a0document\u00a0d\u2019information mis\u00a0\u00e0 jour le 5 mai 2026, l\u2019Ontario a indiqu\u00e9 qu\u2019une fois les r\u00e8glements f\u00e9d\u00e9raux requis en vigueur, les constructeurs pourront verser ou cr\u00e9diter aux acheteurs le RTLN ontarien bonifi\u00e9 pour les habitations neuves, mais pas le RTIHLN\u00a0ontarien bonifi\u00e9. Le projet de loi 114 pr\u00e9voit \u00e9galement des dispositions qui pourraient permettre\u00a0aux acheteurs de c\u00e9der aux constructeurs l\u2019all\u00e8gement de la TVH li\u00e9 \u00e0 la portion de 5 %.\u00a0Dans un tel cas, les constructeurs pourront ensuite cr\u00e9diter ce montant \u00e0 l\u2019acheteur.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">De plus amples d\u00e9tails sur les crit\u00e8res d\u2019admissibilit\u00e9 et les modalit\u00e9s administratives\u00a0du programme\u00a0devraient\u00a0\u00eatre\u00a0disponibles\u00a0\u00e0 la suite du\u00a0d\u00e9p\u00f4t\u00a0des modifications l\u00e9gislatives f\u00e9d\u00e9rales et provinciales.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"font-size: 30px\">Incidences pour les acheteurs, les constructeurs et les propri\u00e9taires de logements locatifs\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Cet all\u00e8gement fiscal pourrait repr\u00e9senter une \u00e9conomie importante, mais le processus de demande n\u2019est pas encore ouvert. D\u2019ici l\u2019entr\u00e9e en vigueur des textes l\u00e9gislatifs et la publication\u00a0des formulaires officiels, les acheteurs admissibles devront payer la TVH \u00e0 la cl\u00f4ture de la transaction, puis demander leur remboursement par la suite. Les constructeurs pourront toutefois cr\u00e9diter certains montants aux acheteurs d\u00e8s que le cadre r\u00e9glementaire sera\u00a0mis en place.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span style=\"font-size: 35px\">Colombie-Britannique : la TVP s\u2019\u00e9tendra\u00a0aux\u00a0services professionnels\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Dans\u00a0le\u00a0budget\u00a0de\u00a02026, la Colombie-Britannique a annonc\u00e9 que plusieurs services professionnels jusqu\u2019ici exon\u00e9r\u00e9s seront assujettis \u00e0 la taxe de vente provinciale (TVP) au taux de 7 % \u00e0 compter du 1er octobre 2026.\u00a0<\/span><span data-contrast=\"auto\">Les services\u00a0vis\u00e9s\u00a0sont\u00a0les\u00a0suivants\u00a0:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">les\u00a0services comptables, y compris la tenue de livres et les services de certification;<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">les services\u00a0d\u2019architecture;<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">les\u00a0services d\u2019ing\u00e9nierie et de g\u00e9oscience;<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">les\u00a0services de s\u00e9curit\u00e9, y compris les enqu\u00eates priv\u00e9es;<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">les\u00a0services immobiliers non r\u00e9sidentiels, y compris les services de courtage, de gestion de propri\u00e9t\u00e9s locatives et de gestion de copropri\u00e9t\u00e9s (<\/span><i><span data-contrast=\"auto\">strata<\/span><\/i><span data-contrast=\"auto\">).<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Pour les services d\u2019architecture, d\u2019ing\u00e9nierie et de g\u00e9oscience, la TVP ne s\u2019appliquera qu\u2019\u00e0 30 % du prix d\u2019achat, ce qui correspond \u00e0 un taux effectif de 2,1 %.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La province a publi\u00e9 plusieurs bulletins d\u2019information d\u00e9taillant l\u2019application de la TVP pour chacun de ces secteurs.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Les fournisseurs et les acqu\u00e9reurs de ces services devraient analyser attentivement ces nouvelles mesures afin d\u2019en \u00e9valuer l\u2019impact sur leurs activit\u00e9s. Selon leur situation, les fournisseurs pourraient devoir s\u2019inscrire au fichier de la TVP, puis percevoir et remettre la taxe. De leur c\u00f4t\u00e9, les acheteurs pourraient devoir\u00a0s\u2019autocotiser\u00a0la TVP et la verser directement aux autorit\u00e9s fiscales de la Colombie-Britannique.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Richter peut vous accompagner dans l\u2019interpr\u00e9tation et l\u2019application de ces changements fiscaux provinciaux. Nous vous invitons \u00e0 communiquer avec votre associ\u00e9 Richter d\u00e9sign\u00e9 ci-dessous.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"font-size: 30px\">Incidences pour les fournisseurs et les acheteurs\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Les entreprises qui offrent les services professionnels vis\u00e9s en Colombie-Britannique doivent v\u00e9rifier leurs obligations en mati\u00e8re d\u2019inscription, de perception et de remise de la TVP. Les clients de ces services doivent \u00e9galement d\u00e9terminer s\u2019ils doivent\u00a0s\u2019autocotiser\u00a0la TVP et la verser directement aux autorit\u00e9s fiscales de la Colombie-Britannique.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span style=\"font-size: 35px\">Principaux\u00a0points \u00e0\u00a0retenir\u00a0<\/span><\/h2>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%;text-align: center\"><strong><span class=\"TextRun SCXW87679152 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW87679152 BCX0\">Province<\/span><\/span><span class=\"EOP Selected SCXW87679152 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/strong><\/td>\n<td style=\"width: 33.3333%;text-align: center\"><strong><span class=\"TextRun SCXW205784785 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW205784785 BCX0\">Changement aux taxes de vente<\/span><\/span><span class=\"EOP Selected SCXW205784785 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/strong><\/td>\n<td style=\"width: 33.3333%;text-align: center\"><strong><span class=\"TextRun SCXW30643271 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW30643271 BCX0\">Date\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW30643271 BCX0\">d\u2019entr\u00e9e<\/span><span class=\"NormalTextRun SCXW30643271 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW30643271 BCX0\">en<\/span><span class=\"NormalTextRun SCXW30643271 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW30643271 BCX0\">vigueur<\/span><\/span><span class=\"EOP Selected SCXW30643271 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\"><span class=\"TextRun SCXW47055945 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW47055945 BCX0\">Ontario<\/span><\/span><span class=\"EOP Selected SCXW47055945 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<td style=\"width: 33.3333%\"><span class=\"TextRun SCXW212686127 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW212686127 BCX0\">All\u00e8gement temporaire de la TVH pour les habitations neuves et les nouveaux immeubles r\u00e9sidentiels locatifs admissibles<\/span><\/span><span class=\"EOP Selected SCXW212686127 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<td style=\"width: 33.3333%\"><span class=\"TextRun SCXW57235858 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW57235858 BCX0\">S\u2019applique aux conventions admissibles conclues entre le 1er avril 2026 et le 31 mars 2027 sous r\u00e9serve des \u00e9ch\u00e9anciers de construction applicables<\/span><\/span><span class=\"EOP Selected SCXW57235858 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\"><span class=\"TextRun SCXW157183721 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157183721 BCX0\">Col<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157183721 BCX0\">o<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157183721 BCX0\">mbi<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157183721 BCX0\">e<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157183721 BCX0\">-Br<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157183721 BCX0\">itannique<\/span><\/span><span class=\"EOP Selected SCXW157183721 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<td style=\"width: 33.3333%\"><span class=\"TextRun SCXW156154531 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW156154531 BCX0\">Application de la TVP \u00e0 plusieurs services professionnels auparavant exon\u00e9r\u00e9s<\/span><\/span><span class=\"EOP Selected SCXW156154531 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<td style=\"width: 33.3333%\"><span class=\"TextRun SCXW97501950 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW97501950 BCX0\">\u00c0 compter du 1er octobre 2026<\/span><\/span><span class=\"EOP Selected SCXW97501950 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<\/div>\n\n<div class=\"experts-carousel\">\n    <div class=\"wrapper\">\n        <span class=\"sup-title\">Pour obtenir plus de renseignements, communiquez avec votre associ\u00e9 en taxes \u00e0 la consommation. <\/span>        <div class=\"tt-cta\">\n                        <a href=\"https:\/\/www.richter.ca\/fr\/nos-experts\/\" class=\"arrow-l\">Afficher tout<\/a>\n        <\/div>\n    <\/div>\n                <div class=\"experts wrapper slickCarouselCustom\">\n                    <a tabindex=\"-1\" class=\"carousel-item\" href=\"https:\/\/www.richter.ca\/fr\/nos-experts\/stephane-marcassa\/\">\n                <div class=\"image\">\n                                        <img decoding=\"async\" src=\"https:\/\/cdn.richter.ca\/wp-content\/uploads\/2018\/06\/stephane_marcassa_site-web-740-x-640-px.webp\" alt=\"\">\n                    <div class=\"content\">\n                        <h3>St\u00e9phane Marcassa<\/h3>\n                        <div class=\"ql\">LL. B., D.E.S.S. Fisc.<\/div>\n                    <\/div>\n                <\/div>\n            <\/a>\n                    <a tabindex=\"-1\" class=\"carousel-item\" href=\"https:\/\/www.richter.ca\/fr\/nos-experts\/martin-gilbert\/\">\n                <div class=\"image\">\n                                        <img decoding=\"async\" src=\"https:\/\/cdn.richter.ca\/wp-content\/uploads\/2018\/09\/martin_gilbert_site-web-740-x-640-px.webp\" alt=\"\">\n                    <div class=\"content\">\n                        <h3>Martin Gilbert<\/h3>\n                        <div class=\"ql\">LL.B.<\/div>\n                    <\/div>\n                <\/div>\n            <\/a>\n                <\/div>\n    <\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":31064,"template":"","insights-type":[1371],"class_list":["post-31389","insights","type-insights","status-publish","has-post-thumbnail","hentry","insights-type-optimiser-vos-activites"],"acf":[],"yoast_head":"<!-- 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