{"id":6040,"date":"2024-01-16T12:31:10","date_gmt":"2024-01-16T17:31:10","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=6040"},"modified":"2024-11-15T20:32:35","modified_gmt":"2024-11-16T01:32:35","slug":"understanding-the-new-reporting-requirements-for-trusts","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/understanding-the-new-reporting-requirements-for-trusts\/","title":{"rendered":"Comprendre les nouvelles exigences \nen mati\u00e8re de d\u00e9claration pour les fiducies"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6040\" class=\"elementor elementor-6040\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-feb41c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"feb41c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c1c4381\" data-id=\"c1c4381\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa18117 elementor-widget elementor-widget-text-editor\" data-id=\"aa18117\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2024\/06\/AWPG_Understanding_The_New_Reporting_Requirements_For_Trusts_01_2024_Final_FR-1.pdf\" target=\"_blank\" rel=\"noopener\">En savoir plus ici<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cad01e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cad01e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2c0a09\" data-id=\"d2c0a09\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f2c675 elementor-widget elementor-widget-text-editor\" data-id=\"9f2c675\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Votre nom figure-t-il sur le titre de propri\u00e9t\u00e9 \nde tout actif dans lequel vous n\u2019avez pas de droit \u00e0 titre de b\u00e9n\u00e9ficiaire (comme une simple fiducie)? Peut-\u00eatre que votre nom figure sur les titres de la propri\u00e9t\u00e9 de vos parents ou peut-\u00eatre sur les comptes bancaires ou de placement de votre enfant? Si tel est le cas, vous pourriez avoir une nouvelle obligation de d\u00e9claration aupr\u00e8s de l\u2019Agence du revenu du Canada (\u00ab ARC \u00bb).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6692308 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6692308\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4fbd7a\" data-id=\"b4fbd7a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-847632a elementor-widget elementor-widget-text-editor\" data-id=\"847632a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Introduction<\/h5><p>Introduites \u00e0 l\u2019origine en 2018, de nouvelles exigences en mati\u00e8re de d\u00e9claration (les \u00ab nouvelles exigences de d\u00e9claration \u00bb) s\u2019appliquent aux fiducies dont l\u2019ann\u00e9e d\u2019imposition se termine apr\u00e8s le 30 d\u00e9cembre 2023. Les trois principales r\u00e9percussions des nouvelles exigences de d\u00e9claration sont les suivantes:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6aaef86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6aaef86\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b4276da\" data-id=\"b4276da\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a3edda elementor-widget elementor-widget-text-editor\" data-id=\"0a3edda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8b22a06\" data-id=\"8b22a06\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa27daf elementor-widget elementor-widget-text-editor\" data-id=\"fa27daf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1 translation-block\">Certaines fiducies qui n\u2019avaient auparavant aucune obligation de produire une d\u00e9claration peuvent maintenant \u00eatre tenues de produire une D\u00e9claration de renseignements et de revenus des fiducies (\u00ab\u00a0d\u00e9claration\u00a0T3\u00a0\u00bb) chaque ann\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-753c167 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"753c167\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ea102e5\" data-id=\"ea102e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab4b626 elementor-widget elementor-widget-text-editor\" data-id=\"ab4b626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>02<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-63eaba4\" data-id=\"63eaba4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60fab15 elementor-widget elementor-widget-text-editor\" data-id=\"60fab15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Les renseignements suppl\u00e9mentaires concernant la fiducie doivent maintenant \u00eatre\u00a0divulgu\u00e9s dans la d\u00e9claration\u00a0T3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f47684c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f47684c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7092043\" data-id=\"7092043\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-655739c elementor-widget elementor-widget-text-editor\" data-id=\"655739c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>03<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-064df62\" data-id=\"064df62\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b7b60f elementor-widget elementor-widget-text-editor\" data-id=\"1b7b60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">De nouvelles et plus importantes sanctions en\u00a0cas de non-conformit\u00e9 seront appliqu\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36e113b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36e113b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-116141f\" data-id=\"116141f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fc9e44 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"0fc9e44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-exclamation\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-78d8271\" data-id=\"78d8271\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b1da67 elementor-widget elementor-widget-icon-box\" data-id=\"2b1da67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSi une fiducie doit produire une d\u00e9claration T3, elle doit le faire au plus tard 90 jours apr\u00e8s la fin de l\u2019ann\u00e9e d\u2019imposition de la fiducie. Pour les fiducies dont l\u2019exercice se termine le 31 d\u00e9cembre 2023, la d\u00e9claration T3 doit \u00eatre produite au plus tard le 1er avril 2024<sup>1<\/sup>.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3c4015 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3c4015\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d899d06\" data-id=\"d899d06\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3df850f elementor-widget elementor-widget-text-editor\" data-id=\"3df850f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Quand les nouvelles exigences de d\u00e9claration s\u2019appliquent-elles?<\/h5><p>Les fiducies dont l\u2019ann\u00e9e d\u2019imposition se termine le 31 d\u00e9cembre devront se conformer aux nouvelles exigences de d\u00e9claration \u00e0 compter de leur d\u00e9claration T3 de 2023.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12fd4d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12fd4d3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b060c1\" data-id=\"6b060c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7a0a35 elementor-widget elementor-widget-text-editor\" data-id=\"d7a0a35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Existe-t-il des exceptions aux nouvelles exigences de d\u00e9claration?<\/h5><p>Les fiducies suivantes sont exempt\u00e9es des nouvelles exigences de d\u00e9claration :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd08b92 elementor-widget elementor-widget-text-editor\" data-id=\"fd08b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n \t<li>Fiducies d\u00e9sign\u00e9es comme \nuccessions assujetties \n\u00e0 l\u2019imposition \u00e0 taux progressifs (\u00ab SITP \u00bb)<\/li>\n \t<li>Fiducies qui d\u00e9tiennent des actifs dont la juste valeur n\u2019exc\u00e8de pas 50 000 $ tout au long de l\u2019ann\u00e9e d\u2019imposition.<sup>2<\/sup><\/li>\n \t<li>Fiducies qui existent depuis moins de \n3 mois<\/li>\n \t<li>Fiducies qui sont des \nr\u00e9gimes enregistr\u00e9s (REER\/FERR)<\/li>\n<\/ol>\nUne liste compl\u00e8te des exceptions se trouve sur le\u00a0site Web de l\u2019ARC.<sup>3<\/sup>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71a2046 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71a2046\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0ab17b\" data-id=\"f0ab17b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e51cbf elementor-widget elementor-widget-text-editor\" data-id=\"4e51cbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>La date limite du 30 mars 2024 tombe un samedi, de sorte que les d\u00e9clarations T3 peuvent \u00eatre produites au plus tard le lundi suivant.<\/li><li>Pourvu que leurs fonds se limitent aux d\u00e9p\u00f4ts, aux titres de cr\u00e9ance gouvernementale et aux titres cot\u00e9s.<\/li><li><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/impot\/administrateurs-fiducies\/declaration-t3\/nouvelles-exigences-declarations-t3-annees-imposition-terminant-decembre-2023\">https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/impot\/administrateurs-fiducies\/declaration-t3\/nouvelles-exigences-declarations-t3-annees-imposition-terminant-decembre-2023<\/a><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92d5405 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92d5405\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-114a8a1\" data-id=\"114a8a1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30cddf6 elementor-widget elementor-widget-text-editor\" data-id=\"30cddf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Les simples fiducies<\/h5><p>Un point de discorde au sein de la communaut\u00e9 des planificateurs de patrimoine est que les nouvelles exigences de d\u00e9claration s\u2019appliquent sp\u00e9cifiquement \u00e0 ce que l\u2019on appelle commun\u00e9ment les \u00ab simples fiducies \u00bb. Une simple fiducie est une relation dans laquelle le fiduciaire d\u00e9tient le titre l\u00e9gal des biens en fiducie, mais le b\u00e9n\u00e9ficiaire a la propri\u00e9t\u00e9 effective des biens. En d\u2019autres termes, le fiduciaire n\u2019a pas de pouvoir ind\u00e9pendant ou discr\u00e9tionnaire sur les biens en fiducie, mais s\u2019occupe plut\u00f4t des biens comme il a \u00e9t\u00e9 d\u00e9termin\u00e9 par le b\u00e9n\u00e9ficiaire. Deux exemples courants de simples fiducies sont les comptes de placement d\u00e9tenus conjointement et la propri\u00e9t\u00e9 immobili\u00e8re, o\u00f9 un copropri\u00e9taire ne d\u00e9tient pas non plus de droits b\u00e9n\u00e9ficiaires sur le compte ou la propri\u00e9t\u00e9.<\/p><p>\u00c9tant donn\u00e9 qu\u2019aucune documentation officielle n\u2019est requise pour qu\u2019une simple fiducie existe, les nouvelles exigences de d\u00e9claration peuvent r\u00e9v\u00e9ler des relations fiduciaires non document\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42869ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42869ec\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0fd3c7c\" data-id=\"0fd3c7c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b0c426 elementor-widget elementor-widget-text-editor\" data-id=\"7b0c426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3. La simple fiducie est un concept de common law et est inapplicable au Qu\u00e9bec.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a97aa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a97aa1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4ac0dc\" data-id=\"f4ac0dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-408233d elementor-widget elementor-widget-text-editor\" data-id=\"408233d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Exemple: simple fiducie<\/h5><p>Beno\u00eet a r\u00e9cemment \u00e9t\u00e9 ajout\u00e9 au compte de placement de sa m\u00e8re, Micheline, pour l\u2019aider \u00e0 accomplir les t\u00e2ches administratives li\u00e9es au\u00a0compte.<\/p><ul><li>Micheline continue de d\u00e9clarer tous les revenus et les gains de placement du compte dans sa d\u00e9claration T1.<\/li><li>Micheline n\u2019a pas d\u00e9clar\u00e9 d\u2019ali\u00e9nation d\u2019actifs de placement lorsque Beno\u00eet a \u00e9t\u00e9 ajout\u00e9 au compte.<\/li><li>Il n\u2019existe aucune documentation \u00e0 l\u2019appui d\u2019un don du compte de Micheline \u00e0 Beno\u00eet.<\/li><\/ul><p>Compte tenu des faits ci-dessus, il est probable qu\u2019il y ait une simple fiducie entre Beno\u00eet (fiduciaire) et Micheline (b\u00e9n\u00e9ficiaire). Par cons\u00e9quent, sauf exception, ils seraient probablement assujettis aux nouvelles exigences de d\u00e9claration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d2b6a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d2b6a3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e6b38f\" data-id=\"3e6b38f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9658c76 elementor-widget elementor-widget-text-editor\" data-id=\"9658c76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Renseignements suppl\u00e9mentaires \u00e0 divulguer \nsur\u00a0la d\u00e9claration\u00a0T3<\/h5><p>Des renseignements suppl\u00e9mentaires devront \u00eatre divulgu\u00e9s dans la d\u00e9claration\u00a0T3. Tous les constituants, fiduciaires et b\u00e9n\u00e9ficiaires de la fiducie, y compris tout b\u00e9n\u00e9ficiaire subsidiaire et chaque personne exer\u00e7ant un contr\u00f4le, devront d\u00e9clarer ce qui suit:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-11afa27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11afa27\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a9f7bfb\" data-id=\"a9f7bfb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e10f0ad elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e10f0ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-building\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-721072d\" data-id=\"721072d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77c50b9 elementor-widget elementor-widget-text-editor\" data-id=\"77c50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La classification de l\u2019entit\u00e9 (personne physique, soci\u00e9t\u00e9, fiducie ou autre)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f824b69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f824b69\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-de1b70a\" data-id=\"de1b70a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21a4b60 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"21a4b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-id-card\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0b9a91e\" data-id=\"0b9a91e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-debf95e elementor-widget elementor-widget-text-editor\" data-id=\"debf95e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le nom de l\u2019entit\u00e9<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b4a5c79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4a5c79\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9f8d4f2\" data-id=\"9f8d4f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c1e784 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"0c1e784\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-id-card-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-83473e2\" data-id=\"83473e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b107b0 elementor-widget elementor-widget-text-editor\" data-id=\"0b107b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les num\u00e9ros d\u2019identification fiscale comme un NAS, un num\u00e9ro d\u2019entreprise ou un num\u00e9ro de compte de fiducie<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5c7e5a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c7e5a8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ea80f9d\" data-id=\"ea80f9d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e23054a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e23054a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d6d488\" data-id=\"4d6d488\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8690885 elementor-widget elementor-widget-text-editor\" data-id=\"8690885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le pays de r\u00e9sidence \u00e0 des fins fiscales<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3c976ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c976ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3280bf2\" data-id=\"3280bf2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93040d3 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"93040d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marked-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-790bd9b\" data-id=\"790bd9b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9965dae elementor-widget elementor-widget-text-editor\" data-id=\"9965dae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Adresse<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0696ddf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0696ddf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34d257a\" data-id=\"34d257a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4eb5def elementor-widget elementor-widget-text-editor\" data-id=\"4eb5def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Sanctions renforc\u00e9es  \nen cas de non-conformit\u00e9<\/h5><p>Par le pass\u00e9, les fiducies \u00e9taient assujetties \u00e0 une p\u00e9nalit\u00e9 de 25 $ par jour pour production tardive. La sanction minimale pour production tardive \u00e9tait de 100 $ et la sanction maximale \u00e9tait de 2 500 $. Les nouvelles exigences de d\u00e9claration comprennent un ensemble suppl\u00e9mentaire de sanctions renforc\u00e9es pour encourager la conformit\u00e9. Si elle est appliqu\u00e9e, la sanction renforc\u00e9e correspondra au plus \u00e9lev\u00e9 des montants suivants:<\/p><ol><li>Une sanction minimale de <b>2 500$<\/b><\/li><li><b>5%<\/b> de la valeur maximale du bien d\u00e9tenu par la fiducie au cours de l\u2019ann\u00e9e<\/li><\/ol><p>Ces sanctions plus s\u00e9v\u00e8res peuvent \u00eatre appliqu\u00e9es en cas de fausses d\u00e9clarations ou d\u2019omissions \u00e9quivalentes \u00e0 une n\u00e9gligence grave, ou en cas de manquement \u00e0 l\u2019obligation de produire une d\u00e9claration en toute connaissance de cause.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ba109e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ba109e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-34357f3\" data-id=\"34357f3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68b1cec elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"68b1cec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-exclamation\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9b4d4bd\" data-id=\"9b4d4bd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1634022 elementor-widget elementor-widget-icon-box\" data-id=\"1634022\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tL\u2019exon\u00e9ration des p\u00e9nalit\u00e9s pour production tardive est disponible pour les simples fiducies pour l\u2019ann\u00e9e d\u2019imposition 2023 seulement.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e83b47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e83b47\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-128667e\" data-id=\"128667e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e260c6 elementor-widget elementor-widget-text-editor\" data-id=\"5e260c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Conclusion<\/h5><p>De nombreuses fiducies qui n\u2019ont jamais produit de d\u00e9claration T3 devront commencer \u00e0 produire leur d\u00e9claration pour 2023, tandis que d\u2019autres devront produire leur d\u00e9claration T3 pour 2023 \nen tenant compte de ces nouvelles exigences.<\/p><p>Les clients qui pourraient \u00eatre touch\u00e9s devraient communiquer avec leur conseiller fiscal et envisager ce qui suit:<\/p><ul><li>Conclure les ententes de simple fiducie afin qu\u2019ils ne soient pas tenus de produire\nune d\u00e9claration T3 pour les ann\u00e9es \u00e0 venir.<\/li><li>Certains renseignements, en particulier ceux concernant le constituant et les b\u00e9n\u00e9ficiaires subsidiaires, peuvent prendre un certain temps \u00e0 retrouver.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4aeb70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4aeb70\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ac2849\" data-id=\"7ac2849\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-574a6e4 elementor-widget elementor-widget-text-editor\" data-id=\"574a6e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/05\/AWPG_Understanding-the-New-Reporting-Requirements-for-Trusts-04.21_FR.pdf\" target=\"_blank\" rel=\"noopener\">Une annexe est jointe au pr\u00e9sent document pour faciliter la collecte des renseignements requis.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Les fiducies dont l\u2019ann\u00e9e d\u2019imposition se termine le 31 d\u00e9cembre devront se conformer aux nouvelles exigences de d\u00e9claration \u00e0 compter de leur d\u00e9claration T3 de 2023.<\/p>","protected":false},"author":14,"featured_media":4038,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[78,83],"class_list":["post-6040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning","tag-francais","tag-french"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Understanding the 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