{"id":1756,"date":"2021-03-30T18:49:07","date_gmt":"2021-03-30T18:49:07","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/la-reserve-accordee-a-ladministration-pour-le-remboursement-des-taxes-nettes\/"},"modified":"2021-03-30T18:49:07","modified_gmt":"2021-03-30T18:49:07","slug":"la-reserve-accordee-a-ladministration-pour-le-remboursement-des-taxes-nettes","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/la-reserve-accordee-a-ladministration-pour-le-remboursement-des-taxes-nettes\/","title":{"rendered":"La r\u00e9serve accord\u00e9e \u00e0 l’administration pour le remboursement des taxes nettes"},"content":{"rendered":"

Dans cet article d\u00e9couvrez la position de la Cour F\u00e9d\u00e9rale d\u2019appel sur l\u2019interpr\u00e9tation de l\u2019article 229 (1) de la loi sur les taxes d\u2019accises lorsqu\u2019un contribuable r\u00e9clame en justice le remboursement de taxes nettes dues alors qu\u2019il fait l\u2019objet d\u2019un audit de la part du Minist\u00e8re du Revenu National.<\/em><\/p>\n

La Cour d\u2019appel f\u00e9d\u00e9rale a rendu un arr\u00eat le 8 juillet 2020 eu \u00e9gard \u00e0 l\u2019\u00e9tendue de d\u2019obligation pour l\u2019administration de verser le cr\u00e9dit d\u2019imp\u00f4t demand\u00e9 par une entreprise lorsque celle-ci fait l\u2019objet d\u2019un audit.<\/p>\n

En l\u2019esp\u00e8ce l\u2019entreprise Iris Technologies Inc. fait l\u2019objet d\u2019un audit de la part du Minist\u00e8re du Revenu National. La soci\u00e9t\u00e9 est soup\u00e7onn\u00e9e de collecter des cr\u00e9dits d\u2019imp\u00f4t<\/strong> TPS\/TVH<\/a> sans jamais avoir revers\u00e9 ces taxes. Dans l\u2019attente des conclusions de l\u2019audit le Minist\u00e8re a suspendu le remboursement des taxes nettes dues demand\u00e9s par Iris Technologies.<\/p>\n

 Cette d\u00e9cision a fait l\u2019objet d\u2019un pourvoi en contr\u00f4le judiciaire devant la Cour F\u00e9d\u00e9rale de la part de l\u2019entreprise qui demande que le Minist\u00e8re lui verse le remboursement de 62.300.000 CAD retenus. Par ailleurs Iris Technologies a aussi d\u00e9pos\u00e9 une demande de contr\u00f4le judiciaire (mandamus) pour contraindre le Minist\u00e8re a lui verser les remboursements demand\u00e9s.  L\u2019entreprise soutient que la r\u00e9tention de ces sommes la place dans une situation financi\u00e8re difficile qui pourrait aller jusqu\u2019\u00e0 l\u2019incapacit\u00e9 de poursuivre son activit\u00e9.  La Cour refuse la requ\u00eate de la soci\u00e9t\u00e9 au motif que la demande de mandamus \u00e9tait pr\u00e9matur\u00e9e, face \u00e0 cette d\u00e9cision, l\u2019entreprise interjette appel.<\/p>\n

Par ailleurs le Minist\u00e8re pr\u00e9sente lui aussi un contre-appel concernant l\u2019injonction demand\u00e9e par la soci\u00e9t\u00e9 et sa requ\u00eate en redressement provisoire, au motif qu\u2019apr\u00e8s une premi\u00e8re r\u00e9\u00e9valuation des sommes dues en mati\u00e8re de TPS\/TVH <\/a>pour une partie de la p\u00e9riode audit\u00e9e, la soci\u00e9t\u00e9 se trouvait d\u00e9j\u00e0 d\u00e9bitrice \u00e0 son \u00e9gard d\u2019un montant de 52.191.893,01 CAD et que, m\u00eame s\u2019il devait s\u2019av\u00e9rer que les cr\u00e9dits d\u2019imp\u00f4ts demand\u00e9s \u00e9taient dus, la balance des sommes ne donnerait lieu \u00e0 aucun remboursement pour l\u2019entreprise. La Cour F\u00e9d\u00e9rale rejette la aussi les pr\u00e9tentions du Minist\u00e8re, consid\u00e9rant qu\u2019un litige demeure entre les parties.<\/p>\n

Dans le cadre de ce nouvel appel, la soci\u00e9t\u00e9 avance comme argument que le Minist\u00e8re a le devoir de payer les sommes dues au contribuable sans qu\u2019il soit n\u00e9cessaire de v\u00e9rifier l\u2019existence d\u2019une \u00e9ventuelle dette de la soci\u00e9t\u00e9 compensant ce remboursement.<\/p>\n

La Cour reconnait que le Ministre a le devoir l\u00e9gal de rembourser les sommes dues au contribuable selon la sous-section 229 (1) de la loi sur la taxe d\u2019accise (Excise Tax Act), cependant la question demeure de savoir si ce devoir peut s\u2019exercer apr\u00e8s la conclusion d\u2019un audit en cours. L\u2019analyse de la Cour s\u2019appuie sur une interpr\u00e9tation globale de l\u2019esprit du texte et de la volont\u00e9 du l\u00e9gislateur lors de son \u00e9criture. Il en d\u00e9coule que le Ministre est en droit de v\u00e9rifier auparavant que les sommes demand\u00e9es sont effectivement dues, notamment au travers d\u2019un audit. <\/p>\n

En l\u2019esp\u00e8ce le juge consid\u00e8re que l\u2019appelant n\u2019a pas d\u00e9montr\u00e9 l\u2019urgence et la n\u00e9cessit\u00e9 imm\u00e9diate de ce remboursement, ce qui, conjugu\u00e9 \u00e0 la \u00ab diligence \u00bb (229(1)) qui lui est accord\u00e9e pour \u00e9tudier une demande, ne permet pas de donner raison \u00e0 l\u2019entreprise. En effet, la complexit\u00e9 et les montants mis en jeu doivent \u00eatre pris en compte pour offrir \u00e0 l\u2019administration le temps n\u00e9cessaire \u00e0 l\u2019\u00e9tude de la demande du contribuable.<\/p>\n

La Cour F\u00e9d\u00e9rale d\u2019appel refuse d\u2019interpr\u00e9ter les textes l\u00e9gislatifs sous la forme du \u00ab pay now and ask questions later \u00bb [47].<\/p>\n

L\u2019appel form\u00e9 par Iris Technologies ainsi que le contre-appel du Minist\u00e8re sont rejet\u00e9s. La Cour statue que l\u2019administration doit verser \u00ab avec diligence \u00bb (229(1)) le remboursement de taxe nette<\/strong> du a une entreprise, et qu\u2019en l\u2019esp\u00e8ce la soci\u00e9t\u00e9 n\u2019avait pas de pr\u00e9tentions assez solides pour autoriser sa requ\u00eate d\u2019injonction p\u00e9remptoire pour le paiement des sommes de cr\u00e9dits d\u2019imp\u00f4t<\/strong>.<\/p>\n

Pour obtenir de l\u2019aide dans le cadre de vos d\u00e9marche pour d\u00e9tecter et r\u00e9cup\u00e9rer le remboursement de vos taxes nettes<\/strong>, vous pouvez contacter notre \u00e9quipe de professionnels, sp\u00e9cialis\u00e9s en taxe de vente<\/strong>. Pour obtenir une assistance ou des conseils \u00e0 ce propos vous pouvez, contactez un nos experts<\/a> d\u00e8s aujourd’hui!<\/p>\n

Pauline Pacosi <\/a>– Consultante Taxes de vente<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans cet article d\u00e9couvrez la position de la Cour F\u00e9d\u00e9rale d\u2019appel sur l\u2019interpr\u00e9tation de l\u2019article 229 (1) de la loi sur les taxes d\u2019accises lorsqu\u2019un contribuable r\u00e9clame en justice le remboursement de taxes nettes dues alors qu\u2019il fait l\u2019objet d\u2019un audit de la part du Minist\u00e8re du Revenu National. La Cour d\u2019appel f\u00e9d\u00e9rale a rendu un […]<\/p>\n","protected":false},"author":1,"featured_media":2364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[225],"tags":[239,2297,2301,2334,2324],"expertise":[],"class_list":["post-1756","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-impots","tag-recouvrement-taxes-de-vente"],"acf":[],"yoast_head":"\nLa r\u00e9serve accord\u00e9e \u00e0 l'administration pour le remboursement des taxes<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez l'impact de la d\u00e9cision de la Cour d'appel f\u00e9d\u00e9rale sur les remboursements des taxes nettes et leurs conditions de retenue.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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