{"id":1886,"date":"2023-04-11T14:55:33","date_gmt":"2023-04-11T14:55:33","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/recouvrement-de-la-taxe-de-vente-canadienne-faq\/"},"modified":"2026-07-03T19:18:28","modified_gmt":"2026-07-03T17:18:28","slug":"recouvrement-de-la-taxe-de-vente-canadienne-faq","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/recouvrement-de-la-taxe-de-vente-canadienne-faq\/","title":{"rendered":"Recouvrement de la taxe de vente canadienne : FAQ"},"content":{"rendered":"<p>Le <strong>syst\u00e8me canadien de taxe de vente<\/strong> peut \u00eatre un v\u00e9ritable casse-t\u00eate.<\/p>\n<p>C&#8217;est pourquoi nos experts ont compil\u00e9 <strong>les questions les plus fr\u00e9quemment pos\u00e9es<\/strong> sur <strong>la taxe de vente canadienne<\/strong> et y ont r\u00e9pondu.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">1. Quelles sont les diff\u00e9rentes taxes de vente que vous payez au Canada ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Les <strong>taxes sur les ventes<\/strong> ou les taxes \u00e0 la consommation sont des taxes gouvernementales pr\u00e9lev\u00e9es sur les biens et services taxables. Les diff\u00e9rentes taxes de vente que vous pouvez rencontrer au Canada comprennent la taxe sur les produits et services (<strong>TPS<\/strong>), la taxe de vente harmonis\u00e9e (<strong>TVH<\/strong>) et la taxe de vente provinciale (<strong>TVP<\/strong>).<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">2. Qu&#8217;est-ce que la TPS, la TVH et la TVP ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Les taxes pr\u00e9lev\u00e9es d\u00e9pendent de la province ou du territoire. L&#8217;ensemble du Canada est soumis \u00e0 la<strong> taxe sur les produits et services (TPS)<\/strong>. La TPS est une taxe f\u00e9d\u00e9rale sur les ventes dont le taux est fix\u00e9 \u00e0 <strong>5 %<\/strong>.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Outre la TPS, certaines provinces (\u00e0 l&#8217;exception de l&#8217;Alberta, du Nunavut, des Territoires du Nord-Ouest et du Yukon) appliquent \u00e9galement une <strong>taxe de vente provinciale (TVP\/TVR\/TVQ)<\/strong>, qui s&#8217;ajoute \u00e0 la <strong>TPS <\/strong>:<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<ul>\n<li><strong>Colombie-Britannique<\/strong> : Taxe de vente provinciale (PST) au taux de 7 % + TPS = 12 %.<\/li>\n<li><strong>Manitoba <\/strong>: Taxe de vente au d\u00e9tail (TVD) au taux de 7 % + TPS = 12 %.<\/li>\n<li><strong>Qu\u00e9bec<\/strong> : Taxe de vente du Qu\u00e9bec (TVQ) au taux de 9,975 % + TPS = 14,975 %.<\/li>\n<li><strong>Saskatchewan <\/strong>: Taxe de vente provinciale (PST) au taux de 6 % + TPS = 11 %.<\/li>\n<\/ul>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Certaines provinces combinent la TPS et la TVP pour cr\u00e9er une taxe unique, appel\u00e9e <strong>taxe de vente harmonis\u00e9e<\/strong> (<strong>TVH<\/strong>), qui est administr\u00e9e par le gouvernement f\u00e9d\u00e9ral :<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<ul>\n<li><strong>Ontario <\/strong>: taxe de vente harmonis\u00e9e (TVH) au taux de 13%.<\/li>\n<li><strong>Nouveau-Brunswick<\/strong> : Taxe de vente harmonis\u00e9e (TVH) au taux de 15%.<\/li>\n<li><strong>Terre-Neuve et Labrador <\/strong>: Taxe de vente harmonis\u00e9e (TVH) au taux de 15%.<\/li>\n<li><strong>Nouvelle-\u00c9cosse<\/strong> : taxe de vente harmonis\u00e9e (TVH) au taux de 15%.<\/li>\n<li><strong>\u00cele-du-Prince-\u00c9douard<\/strong> : Taxe de vente harmonis\u00e9e (TVH) au taux de 15%.<\/li>\n<\/ul>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">3. Quelle est l&#8217;explication la plus simple d&#8217;une d\u00e9claration ou d&#8217;un remboursement de taxe de vente canadien ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Une entreprise ou un particulier enregistr\u00e9 doit d\u00e9poser une d\u00e9claration de taxe de vente aupr\u00e8s de l&#8217;<strong>Agence du revenu du Canada<\/strong> (<strong>ARC<\/strong>) et\/ou de l&#8217;organisme fiscal comp\u00e9tent de sa province, sur une base mensuelle, trimestrielle ou annuelle. <\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Une <strong>d\u00e9claration <\/strong>de revenus est un document dans lequel les revenus, les d\u00e9ductions et les cr\u00e9dits sont d\u00e9clar\u00e9s afin de d\u00e9terminer si une personne recevra un remboursement ou si elle devra verser de l&#8217;argent au gouvernement. Un <strong>remboursement <\/strong>d&#8217;imp\u00f4t aura lieu si le contribuable a pay\u00e9 plus de taxes sur ses achats que les taxes qu&#8217;il doit ou qu&#8217;il a per\u00e7ues sur ses ventes. Le gouvernement lui remettra alors le montant exc\u00e9dentaire.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">4. Qu&#8217;est-ce que le recouvrement de la taxe sur les ventes ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p><strong>Le recouvrement de la taxe sur les ventes<\/strong> consiste \u00e0 r\u00e9cup\u00e9rer les taxes sur les ventes pay\u00e9es sur les achats effectu\u00e9s au Canada et qui n&#8217;ont pas \u00e9t\u00e9 incluses dans une d\u00e9claration de taxe sur les ventes. Le recouvrement se fait par le biais d&#8217;un remboursement des montants de <strong>TPS<\/strong>, de <strong>TVP <\/strong>ou de <strong>TVH <\/strong>pay\u00e9s sur les achats admissibles qui ont \u00e9t\u00e9 d\u00e9termin\u00e9s par une analyse d\u00e9taill\u00e9e comme n&#8217;ayant pas \u00e9t\u00e9 rembours\u00e9s auparavant.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">5. Qui est \u00e9ligible au recouvrement de la taxe sur les ventes ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Les entreprises <strong>canadiennes <\/strong>et <strong>\u00e9trang\u00e8res<\/strong> de toutes tailles, qui sont enregistr\u00e9es pour les taxes sur les ventes respectives et qui effectuent des achats taxables de biens et de services au Canada, peuvent participer au recouvrement de la taxe sur les ventes.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">6. Comment obtenir de l&#8217;aide pour le recouvrement de la taxe sur les ventes au Canada ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>En raison de la complexit\u00e9 et de l&#8217;int\u00e9gration \u00e0 plusieurs niveaux du <strong>syst\u00e8me canadien de taxe de vente<\/strong>, la d\u00e9termination des montants \u00e0 recouvrer peut n\u00e9cessiter l&#8217;aide d&#8217;un <strong><a href=\"https:\/\/leyton.com\/ca\/fr\/contactez-nous\/\" target=\"_blank\" rel=\"noreferrer noopener\">expert en taxe de vente canadienne<\/a><\/strong>. Avec l&#8217;aide d&#8217;un expert, les entreprises de toutes tailles ont acc\u00e8s \u00e0 des fonds qu&#8217;elles n&#8217;auraient pas pu obtenir autrement et sont en mesure de g\u00e9n\u00e9rer de la croissance tout en restant concentr\u00e9es sur leurs activit\u00e9s. <\/p>\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading has-text-align-center\"><mark class=\"has-inline-color has-primary-color\">Contactez nos experts!<\/mark><\/h2>\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><p class=\"wpcf7-contact-form-not-found\"><strong>Error:<\/strong> Contact form not found.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le syst\u00e8me canadien de taxe de vente peut \u00eatre un v\u00e9ritable casse-t\u00eate. C&#8217;est pourquoi nos experts ont compil\u00e9 les questions les plus fr\u00e9quemment pos\u00e9es sur la taxe de vente canadienne et y ont r\u00e9pondu. 1. Quelles sont les diff\u00e9rentes taxes de vente que vous payez au Canada ? Les taxes sur les ventes ou les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2601,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[225],"tags":[2324,2440],"expertise":[],"class_list":["post-1886","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-recouvrement-de-taxes-de-vente","tag-recouvrement-taxes-de-vente","tag-taxe-de-vente"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Recouvrement de la taxe de vente canadienne : FAQ - Leyton Canada<\/title>\n<meta name=\"description\" content=\"Sales taxes or consumption taxes are government fees linked to a transaction. 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