{"id":1739,"date":"2020-12-17T21:46:07","date_gmt":"2020-12-17T21:46:07","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/application-des-taxes-tps-tvh-pour-les-e-commerce\/"},"modified":"2026-07-26T19:28:47","modified_gmt":"2026-07-26T17:28:47","slug":"application-des-taxes-tps-tvh-pour-les-e-commerce","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/application-des-taxes-tps-tvh-pour-les-e-commerce\/","title":{"rendered":"Application des taxes TPS\/TVH pour les e-commerce"},"content":{"rendered":"

L’\u00c9nonc\u00e9 f\u00e9d\u00e9ral et \u00e9conomique de l’automne 2020 (FES) annonce l’application des taxes TPS (Taxe sur les Produits et Services) et TVH (Taxe de Vente Harmonis\u00e9e)<\/a> aux vendeurs non r\u00e9sidents et aux exploitants de plateformes de distribution non r\u00e9sidents. <\/p>\n

Pour ce faire, la FES propose l’introduction des exigences d’inscription, de perception et de versement de la taxe pour ces entreprises. Notamment sur les fournitures vendues aux consommateurs canadiens. Cela devrait permettre d’\u00e9tablir des r\u00e8gles \u00e9quitables entre les entreprises r\u00e9sidentes et non r\u00e9sidentes.<\/p>\n

R\u00e9glementer les plus gros sites de e-commerce<\/mark><\/h4>\n

Il est certain que cette d\u00e9cision semble avoir \u00e9t\u00e9 d\u00e9velopp\u00e9e afin de toucher les plus grands sites de e-commerce tels que Amazon, Netflix ou encore Airbnb. Gr\u00e2ce \u00e0 cette mesure, le gouvernement sera en mesure d’exploiter la fuite des taxes TPS\/TVH<\/strong> faites sur les achats en ligne.<\/p>\n

Afin de faciliter la mise en conformit\u00e9, un nouveau syst\u00e8me simplifi\u00e9 a \u00e9galement \u00e9t\u00e9 cr\u00e9\u00e9, dont voici certaines caract\u00e9ristiques cl\u00e9s:<\/p>\n

    \n
  1. Portail en ligne pour l’enregistrement et les envois de fonds;<\/li>\n
  2. Remise et perception de la TPS\/TVH<\/strong> uniquement sur les achats aux consommateurs canadiens. Aucune remise et collecte sur les achats aux entreprises;<\/li>\n
  3. Le lieu de r\u00e9sidence du client pour identifier le lieu de livraison sous r\u00e9serve de quelques exceptions;<\/li>\n
  4. Pas de cr\u00e9dit de taxe sur les intrants pour les h\u00e9bergeurs et les fournisseurs non r\u00e9sident;<\/li>\n
  5. Un seuil g\u00e9n\u00e9ral de 30 000$ pour l’enregistrement s’applique \u00e9galement aux h\u00e9bergeurs et fournisseurs de plateformes non r\u00e9sidents.<\/li>\n<\/ol>\n

    Auto\u00e9valuation et paiement des taxes <\/span><\/h4>\n

    Enfin, il est important de noter que les achats effectu\u00e9s par les entreprises inscrites \u00e0 la TPS\/TVH <\/strong>continueront de s’auto\u00e9valuer et verser lesdites taxes. Notamment sur les achats de produits et services num\u00e9riques aupr\u00e8s d’acteurs non-r\u00e9sidents.<\/p>\n

    Il y a exception lorsque les achats sont destin\u00e9s \u00e0 une utilisation exclusive de l’activit\u00e9 commerciale de l’entreprise. Cependant, une p\u00e9nalit\u00e9 sera appliqu\u00e9e si les achats effectu\u00e9s sont faits pour de la consommation personnelle.<\/p>\n

    Note: Afin de d\u00e9terminer le lieu de r\u00e9sidence habituel, le FES propose certains indicateurs tels que l’adresse du domicile, l’adresse de facturation, l’adresse IP de l’appareil utilis\u00e9, les informations bancaires ou de paiement et la carte du module d’identification de l’abonn\u00e9 (SIM) qui concernent le destinataire. Le lieu de r\u00e9sidence habituel sera le Canada \u00e0 condition que deux indicateurs ou plus identifient de la m\u00eame mani\u00e8re.<\/em><\/p>\n

    La r\u00e8gle propos\u00e9e devrait rentrer en vigueur \u00e0 partir du 21 juillet 2021.<\/em><\/p>\n

    Bhavnoor Singh Bhatia<\/a> – Consultant Taxes de vente<\/p>\n

    Si vous voulez plus d’informations sur cette nouvelle r\u00e9glementation, contactez un nos experts<\/a> d\u00e8s aujourd’hui!<\/p>\n","protected":false},"excerpt":{"rendered":"

    L’\u00c9nonc\u00e9 f\u00e9d\u00e9ral et \u00e9conomique de l’automne 2020 (FES) annonce l’application des taxes TPS (Taxe sur les Produits et Services) et TVH (Taxe de Vente Harmonis\u00e9e) aux vendeurs non r\u00e9sidents et aux exploitants de plateformes de distribution non r\u00e9sidents. Pour ce faire, la FES propose l’introduction des exigences d’inscription, de perception et de versement de la […]<\/p>\n","protected":false},"author":1,"featured_media":2337,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[225],"tags":[2298,239,2297,461570,2299,1761,2300],"expertise":[],"class_list":["post-1739","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-recouvrement-de-taxes-de-vente","tag-e-commerce","tag-financement","tag-gst","tag-hst-fr-fr","tag-taxes","tag-tps-fr","tag-tvh"],"acf":[],"yoast_head":"\nIntroduction de la TPS\/TVH: Taxe sur les produits et services, Taxe de Vente Harmonis\u00e9e<\/title>\n<meta name=\"description\" content=\"La FES propose d'introduire les exigences d'enregistrement, de perception et de remise de la taxe pour les joueurs non-r\u00e9sidents sur les fournitures faites aux consommateurs canadiens.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/ca\/insights\/articles\/application-des-taxes-tps-tvh-pour-les-e-commerce\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Application des taxes TPS\/TVH pour les e-commerce\" \/>\n<meta property=\"og:description\" content=\"La FES propose d'introduire les exigences d'enregistrement, de perception et de remise de la taxe pour les joueurs non-r\u00e9sidents sur les fournitures faites aux consommateurs canadiens.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/ca\/insights\/articles\/application-des-taxes-tps-tvh-pour-les-e-commerce\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Canada\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-26T17:28:47+00:00\" 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