{"id":5644,"date":"2018-09-19T20:12:24","date_gmt":"2018-09-19T18:12:24","guid":{"rendered":"https:\/\/www.richter.ca\/?p=5644"},"modified":"2022-03-24T03:04:29","modified_gmt":"2022-03-24T02:04:29","slug":"taxes-a-la-consommation-et-flux-de-tresorerie-comment-les-gerer-lors-dune-transaction","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/taxes-a-la-consommation-et-flux-de-tresorerie-comment-les-gerer-lors-dune-transaction\/","title":{"rendered":"Taxes \u00e0 la consommation et flux de tr\u00e9sorerie : comment les g\u00e9rer lors d\u2019une transaction"},"content":{"rendered":"

Vous venez tout juste de finaliser les conditions d\u2019une vente ou d\u2019une acquisition d\u2019entreprise. Les parties ont convenu qu\u2019il \u00e9tait pr\u00e9f\u00e9rable de proc\u00e9der \u00e0 une vente\/achat d\u2019actifs plut\u00f4t qu\u2019\u00e0 une vente des actions.<\/p>\n

Une foule d\u2019aspects sont alors \u00e0 prendre en consid\u00e9ration\u00a0: financement, ajustement du prix de vente, transfert d\u2019employ\u00e9s, d\u00e9clarations et garanties quant \u00e0 l\u2019\u00e9cart d\u2019acquisition et \u00e0 l\u2019achalandage, clause de non-concurrence, etc.<\/p>\n

La journ\u00e9e de cl\u00f4ture de la transaction est arriv\u00e9e et un coll\u00e8gue vous pose LA question\u00a0: \u00ab\u00a0La TPS et la TVQ s\u2019appliquent-elles \u00e0 cette transaction?\u00a0\u00bb Qu\u2019en est-il effectivement?<\/p>\n

R\u00e8gles de base<\/h2>\n

La fourniture de biens et de services effectu\u00e9e au Canada et au Qu\u00e9bec est assujettie \u00e0 la TPS et \u00e0 la TVQ. Il est possible que ces deux taxes soient r\u00e9cup\u00e9rables par l\u2019acqu\u00e9reur au moyen d\u2019un cr\u00e9dit de taxe sur les intrants (\u00ab\u00a0CTI\u00a0\u00bb) au f\u00e9d\u00e9ral ou d\u2019un remboursement de la taxe sur les intrants (\u00ab\u00a0RTI\u00a0\u00bb) au Qu\u00e9bec.
\nToutefois, entre le moment o\u00f9 l\u2019acqu\u00e9reur doit payer les taxes au vendeur et le moment o\u00f9 il en re\u00e7oit le remboursement, il peut s\u2019\u00e9couler plusieurs mois. Compte tenu des montants engag\u00e9s, cette situation peut entra\u00eener des cons\u00e9quences f\u00e2cheuses sur les flux de tr\u00e9sorerie de l\u2019acqu\u00e9reur.<\/p>\n

Solutions possibles<\/h2>\n

La Loi sur la taxe d\u2019accise (\u00ab\u00a0LTA\u00a0\u00bb) et la Loi sur la taxe de vente du Qu\u00e9bec (\u00ab\u00a0LTVQ\u00a0\u00bb) offrent quelques choix et options permettant de r\u00e9duire au minimum l\u2019incidence d\u00e9favorable des taxes sur les flux de tr\u00e9sorerie, qui se r\u00e9sument \u00e0 ce qui suit\u00a0:<\/p>\n

    \n
  1. choix en vertu des articles 167 LTA et 75 LTVQ relatifs \u00e0 la vente des actifs d\u2019une entreprise;<\/li>\n
  2. choix en vertu des articles 156 LTA et 334 LTVQ relatifs aux transactions entre parties \u00e9troitement li\u00e9es;<\/li>\n
  3. Option de financer les taxes.<\/li>\n<\/ol>\n

    Toutefois, certaines conditions doivent \u00eatre remplies, tel que nous l\u2019expliquons ci-dessous.<\/p>\n

    1. Choix en vertu des articles 167 LTA et 75 LTVQ relatifs \u00e0 la vente des actifs d\u2019une entreprise<\/h3>\n

    \"caract\u00e9ristiques<\/p>\n

    Ce choix peut \u00eatre effectu\u00e9 uniquement si les conditions pr\u00e9vues \u00e0 la LTA et la LTVQ sont satisfaites. Le vendeur doit notamment fournir la totalit\u00e9 ou la presque totalit\u00e9 (soit au moins 90\u00a0%) d\u2019une entreprise qu\u2019il a \u00e9tablie, exploit\u00e9e ou acquise apr\u00e8s qu\u2019une autre personne l\u2019ait acquise ou exploit\u00e9e, et l\u2019acheteur doit acqu\u00e9rir la totalit\u00e9 ou la presque totalit\u00e9 des biens qu\u2019il est raisonnable de consid\u00e9rer comme n\u00e9cessaires \u00e0 l\u2019exploitation par lui de l\u2019entreprise ou de la partie d\u2019entreprise concern\u00e9e.<\/p>\n

    2. Choix en vertu des articles 156 LTA et 334 LTVQ relatifs aux transactions entre parties \u00e9troitement li\u00e9es<\/h3>\n

    \"Caract\u00e9ristiques<\/p>\n

    Certaines conditions devront \u00eatre satisfaites afin que ce choix soit possible. Il faudra notamment que l\u2019acheteur remplisse une des conditions suivantes\u00a0:<\/p>\n

    1) il poss\u00e8de des biens (autres que des instruments financiers et des biens d\u2019une valeur nominale) et la totalit\u00e9 ou la presque totalit\u00e9 de ces biens doivent \u00eatre utilis\u00e9s exclusivement dans le cadre de ses activit\u00e9s commerciales;<\/p>\n

    2) il a effectu\u00e9 des fournitures et la totalit\u00e9 ou la presque totalit\u00e9 de ses fournitures sont des fournitures taxables;<\/p>\n

    3) s\u2019il n\u2019a pas de biens et n\u2019a pas effectu\u00e9 de fournitures taxables, il est raisonnable de s\u2019attendre \u00e0 ce que a) il effectue des fournitures tout au long des douze mois \u00e0 venir, b) la totalit\u00e9 ou la presque totalit\u00e9 de ces fournitures seront des fournitures taxables et c) la totalit\u00e9 ou la presque totalit\u00e9 des biens qui seront fabriqu\u00e9s, import\u00e9s ou acquis au cours des 12\u00a0mois \u00e0 venir seront exclusivement consomm\u00e9s ou utilis\u00e9s dans le cadre de ses activit\u00e9s commerciales.<\/p>\n

    Ces conditions peuvent poser probl\u00e8me lorsque les actifs sont transf\u00e9r\u00e9s \u00e0 une nouvelle soci\u00e9t\u00e9 dans le cours d\u2019une r\u00e9organisation \u00e0 \u00e9tapes multiples.<\/p>\n

    3. Option de financer les taxes<\/h3>\n

    \"Caract\u00e9ristiques<\/p>\n

    Dans l\u2019\u00e9ventualit\u00e9 o\u00f9 les parties sont dans l\u2019impossibilit\u00e9 de s\u2019entendre sur le moment o\u00f9 les taxes de vente deviennent payables ou encore qu\u2019elles exigent qu\u2019une transaction ait lieu \u00e0 la fin plut\u00f4t qu\u2019au d\u00e9but du mois (par exemple, le 31 d\u00e9cembre), l\u2019acqu\u00e9reur ayant une gestion serr\u00e9e de ses flux de tr\u00e9sorerie pourrait \u00eatre dans l\u2019obligation de financer les taxes payables sur les actifs acquis.<\/p>\n

    Toutefois, l\u2019acqu\u00e9reur ne devrait pas automatiquement supposer qu\u2019il doit ajouter les montants de taxes payables au montant de financement de la transaction. L\u2019acqu\u00e9reur aurait plut\u00f4t int\u00e9r\u00eat (sans jeu de mots) \u00e0 financer ces taxes, au besoin, sur une p\u00e9riode plus courte que celle des actifs acquis afin que l\u2019\u00e9ch\u00e9ance corresponde au moment pr\u00e9vu de la r\u00e9ception des CTI et des RTI. Il pourra alors rembourser la totalit\u00e9 du pr\u00eat relatif aux taxes d\u00e8s que les remboursements seront \u00e9mis par les autorit\u00e9s fiscales. Ce pr\u00eat de courte dur\u00e9e (que l\u2019on pourrait comparer \u00e0 un pr\u00eat-relais que l\u2019on voit dans le domaine immobilier) constituerait \u00e9galement une fa\u00e7on pour l\u2019acqu\u00e9reur de r\u00e9duire au minimum l\u2019incidence d\u00e9favorable de l\u2019acquisition sur ses flux de tr\u00e9sorerie.<\/p>\n

    Conclusion<\/h3>\n

    Il existe vraiment des solutions pour r\u00e9duire au minimum l\u2019incidence des taxes \u00e0 la consommation sur les flux de tr\u00e9sorerie dans le cadre d\u2019une transaction d\u2019actifs. Comme c\u2019est souvent le cas en fiscalit\u00e9, il est pr\u00e9f\u00e9rable de pr\u00e9voir les probl\u00e8mes et d\u2019y rem\u00e9dier \u00e0 l\u2019\u00e9tape des n\u00e9gociations, avant que la transaction ne soit conclue.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Vous venez tout juste de finaliser les conditions d\u2019une vente ou d\u2019une acquisition d\u2019entreprise.<\/p>\n","protected":false},"featured_media":0,"template":"","insights-type":[1371],"class_list":["post-5644","insights","type-insights","status-publish","hentry","insights-type-optimiser-vos-activites"],"acf":[],"yoast_head":"\nTaxes \u00e0 la consommation et flux de tr\u00e9sorerie : comment les g\u00e9rer lors d\u2019une transaction - Richter<\/title>\n<meta name=\"description\" content=\"Vous venez tout juste de finaliser les conditions d\u2019une vente ou d\u2019une acquisition d\u2019entreprise. You have just finalized the terms and conditions for the sale or acquisition of a business. 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