{"id":1744,"date":"2021-02-12T16:17:29","date_gmt":"2021-02-12T16:17:29","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/incidence-de-la-tps-tvh-sur-les-paiements-de-litige-juridique\/"},"modified":"2021-02-12T16:17:29","modified_gmt":"2021-02-12T16:17:29","slug":"incidence-de-la-tps-tvh-sur-les-paiements-de-litige-juridique","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/incidence-de-la-tps-tvh-sur-les-paiements-de-litige-juridique\/","title":{"rendered":"Incidence de la TPS\/TVH sur les paiements de litige juridique"},"content":{"rendered":"

Dans les affaires courantes, nous comprenons l\u2019incidence de la TPS\/TVH<\/a> sur nos fournitures et nos achats, mais il existe des situations inhabituelles o\u00f9 nous devons nous r\u00e9f\u00e9rer \u00e0 la loi pour comprendre son impact sur nos activit\u00e9s.<\/p>\n

Une situation qui doit \u00eatre examin\u00e9e attentivement concerne les litiges r\u00e9sultant d\u2019une rupture de contrat. Les litiges aboutissent souvent devant un tribunal ou un arbitrage et une partie se voit accorder un r\u00e8glement ou une indemnit\u00e9.<\/p>\n

Cette situation est couverte par l\u2019article 182 de la LTA. L\u2019article 182 pr\u00e9voit la perception de la TPS\/TVH<\/a> sur les paiements effectu\u00e9s \u00e0 un inscrit \u00e0 la suite d\u2019une violation, d\u2019une modification ou de l\u2019annulation d\u2019un accord (autre que comme contrepartie d\u2019une fourniture) en vertu duquel il est r\u00e9put\u00e9 \u00eatre une fourniture taxable. L\u2019applicabilit\u00e9 de cette disposition est soumise \u00e0 certaines conditions. Il est donc important de faire une analyse approfondie pour comprendre l\u2019applicabilit\u00e9 de cette disposition aux faits de l\u2019affaire.<\/p>\n

L\u2019Agence du revenu du Canada (ARC) a publi\u00e9 un \u00e9nonc\u00e9 de politique (P-218) expliquant l\u2019application de l\u2019article 182 de la LTA dans le contexte de ces paiements. La d\u00e9claration de politique g\u00e9n\u00e9rale d\u00e9taille l\u2019application de la TPS\/TVH<\/a> sur les paiements effectu\u00e9s tout en \u00e9num\u00e9rant certaines exceptions. L\u2019ARC fournit \u00e9galement quelques exemples pour expliquer quand ces r\u00e8gles s\u2019appliquent ou non.<\/p>\n

Si l\u2019entreprise ne comprend pas correctement les implications de la TPS\/TVH<\/a> dans ce genre de sc\u00e9narios, les paiements re\u00e7us peuvent \u00eatre consid\u00e9r\u00e9s comme faisant partie de la taxe. Par cons\u00e9quent, cela entra\u00eene la r\u00e9duction du montant re\u00e7u \u00e0 hauteur de 5\/105 ou 13\/113 en Ontario. Par ailleurs, si vous \u00eates l\u2019auteur du paiement, en cas d\u2019oubli concernant le cr\u00e9dit de taxe sur les intrants, vous pouvez \u00eatre perdant.<\/p>\n

Il serait donc prudent de faire appel \u00e0 un expert pour comprendre les implications de la TPS\/TVH<\/a> tout en r\u00e9digeant soigneusement le contrat.<\/p>\n

Pour obtenir une assistance ou des conseils sur l\u2019application de ces r\u00e8gles, veuillez contacter nos \u00e9quipes d’experts<\/a>. Leyton dispose d\u2019une vaste \u00e9quipe de professionnels sp\u00e9cialis\u00e9s en taxes de vente, qui poss\u00e8de une grande exp\u00e9rience dans le traitement de sujets aussi complexes que celui-ci.<\/em><\/p>\n

Bhavnoor Singh Bhatia<\/a> – Consultant Taxes de vente<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans les affaires courantes, nous comprenons l\u2019incidence de la TPS\/TVH sur nos fournitures et nos achats, mais il existe des situations inhabituelles o\u00f9 nous devons nous r\u00e9f\u00e9rer \u00e0 la loi pour comprendre son impact sur nos activit\u00e9s. Une situation qui doit \u00eatre examin\u00e9e attentivement concerne les litiges r\u00e9sultant d\u2019une rupture de contrat. Les litiges aboutissent […]<\/p>\n","protected":false},"author":1,"featured_media":2347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[225],"tags":[239,2297,2301,2299,694,2300],"expertise":[],"class_list":["post-1744","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-recouvrement-de-taxes-de-vente","tag-financement","tag-gst","tag-hst-fr","tag-taxes","tag-tps","tag-tvh"],"acf":[],"yoast_head":"\nIncidence de la TPS\/TVH sur les paiements des litiges juridiques | Leyton<\/title>\n<meta name=\"description\" content=\"L\u2019incidence de la TPS\/TVH sur le r\u00e8glement d\u2019une rupture de contrat, de dommages-int\u00e9r\u00eats et de dommages-int\u00e9r\u00eats liquid\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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