{"id":5871,"date":"2018-10-01T15:50:51","date_gmt":"2018-10-01T13:50:51","guid":{"rendered":"https:\/\/www.richter.ca\/?p=5871"},"modified":"2020-06-10T18:06:45","modified_gmt":"2020-06-10T16:06:45","slug":"premier-jugement-en-faveur-de-cameco-dans-un-litige-fiscal-de-22-g","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/premier-jugement-en-faveur-de-cameco-dans-un-litige-fiscal-de-22-g\/","title":{"rendered":"Premier jugement en faveur de Cameco dans un litige fiscal de 2,2 G$"},"content":{"rendered":"<p>par David\u00a0Hogan et Andre Oliveira<\/p>\n<p>La Cour canadienne de l\u2019imp\u00f4t (la \u00ab\u00a0Cour\u00a0\u00bb) a rendu une d\u00e9cision d\u2019une grande importance en droit fiscal et en prix de transfert, <em>Cameco Corporation v. Her Majesty the Queen<\/em>. Cette d\u00e9cision de la Cour repr\u00e9sente une excellente nouvelle pour les soci\u00e9t\u00e9s canadiennes qui exercent des activit\u00e9s internationales, parce qu\u2019elle confirme et clarifie la nature des arrangements intra-groupe permis en mati\u00e8re de prix de transfert. De plus, les contribuables canadiens savent ainsi que si leurs op\u00e9rations internationales sont structur\u00e9es, mises en \u0153uvre et document\u00e9es ad\u00e9quatement, les tribunaux canadiens respecteront le traitement fiscal qui en d\u00e9coule.<\/p>\n<p>Dans cette affaire, la Cour devait d\u00e9terminer si Cameco avait utilis\u00e9 une filiale suisse pour diminuer son fardeau fiscal Canadien en transf\u00e9rant des b\u00e9n\u00e9fices du Canada \u00e0 la Suisse, juridiction \u00e0 faible taux d\u2019imposition. Les trois arguments mis de l\u2019avant par l\u2019Agence du revenu du Canada (ARC) ont \u00e9t\u00e9 rejet\u00e9s\u00a0: la Cour a jug\u00e9 qu\u2019il n\u2019y avait pas de trompe l\u2019\u0153il car Cameco n\u2019avait aucune intention de tromper l\u2019ARC; qu\u2019il n\u2019y avait pas de raison de conclure que les op\u00e9rations mises en place par Cameco constituaient des pratiques commerciales d\u00e9raisonnables devant \u00eatre requalifi\u00e9es; et que Cameco d\u00e9tenait une documentation de ses prix de transfert suffisante pour d\u00e9montrer que ses prix intra-groupe avaient \u00e9t\u00e9 \u00e9tablis en conformit\u00e9 avec le principe de pleine concurrence.<\/p>\n<p>Du point de vue de la fiscalit\u00e9 et des prix de transfert, la d\u00e9cision contient des analyses et des observations de la Cour sur des questions importantes, notamment sur le d\u00e9bat r\u00e9current relatif \u00e0 la forme par rapport au fond en droit fiscal canadien. En outre, cette premi\u00e8re d\u00e9cision pertinente \u00e0 l\u2019\u00e9gard de l\u2019application des r\u00e8gles de prix de transfert portant sur la requalification d\u2019une transaction apporte \u00e9galement des pr\u00e9cisions sur l\u2019application des m\u00e9thodes de d\u00e9termination des prix de transfert.<\/p>\n<p>Richter aide les soci\u00e9t\u00e9s canadiennes \u00e0 s\u2019assurer que leurs op\u00e9rations internationales sont ex\u00e9cut\u00e9es conform\u00e9ment \u00e0 la l\u00e9gislation fiscale et \u00e9tay\u00e9es par des preuves documentaires ad\u00e9quates.<\/p>\n<p>Au cours des prochaines semaines, nous publierons nos observations sur les \u00e9l\u00e9ments techniques de la d\u00e9cision portant sur l\u2019imposition et les prix de transfert.<\/p>\n<p>&nbsp;<\/p>\n<p><em>*\u00a0Richter ne jouait aucun r\u00f4le dans cette affaire. Nos commentaires ci-dessus ne sont publi\u00e9s qu\u2019\u00e0 titre d\u2019information et ne constituent pas un conseil juridique.<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>par David\u00a0Hogan et Andre Oliveira La Cour canadienne de l\u2019imp\u00f4t (la \u00ab\u00a0Cour\u00a0\u00bb) a rendu une d\u00e9cision d\u2019une grande importance en droit fiscal et en prix de transfert, Cameco Corporation v. Her Majesty the Queen. Cette d\u00e9cision de la Cour repr\u00e9sente une excellente nouvelle pour les soci\u00e9t\u00e9s canadiennes qui exercent des activit\u00e9s internationales, parce qu\u2019elle confirme [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","insights-type":[1371],"class_list":["post-5871","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>Premier jugement en faveur de Cameco dans un litige fiscal de 2,2 G$ - Richter<\/title>\n<meta name=\"description\" content=\"par David\u00a0Hogan et Andre Oliveira La Cour canadienne de l\u2019imp\u00f4t (la \u00ab\u00a0Cour\u00a0\u00bb) a rendu une d\u00e9cision d\u2019une grande importance en droit fiscal et en prix de La Cour canadienne de l\u2019imp\u00f4t (la \u00ab\u00a0Cour\u00a0\u00bb) a rendu une d\u00e9cision d\u2019une grande importance en droit fiscal et en prix de transfert, Cameco Corporation v. Her Majesty the Queen.\" \/>\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=\"Premier jugement en faveur de Cameco dans un litige fiscal de 2,2 G$ - Richter\" \/>\n<meta property=\"og:description\" content=\"par David\u00a0Hogan et Andre Oliveira La Cour canadienne de l\u2019imp\u00f4t (la \u00ab\u00a0Cour\u00a0\u00bb) a rendu une d\u00e9cision d\u2019une grande importance en droit fiscal et en prix de La Cour canadienne de l\u2019imp\u00f4t (la \u00ab\u00a0Cour\u00a0\u00bb) a rendu une d\u00e9cision d\u2019une grande importance en droit fiscal et en prix de transfert, Cameco Corporation v. 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