{"id":6612,"date":"2022-10-12T12:55:00","date_gmt":"2022-10-12T17:55:00","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=6612"},"modified":"2024-11-15T21:07:24","modified_gmt":"2024-11-16T02:07:24","slug":"death-and-taxes-awareness-and-understanding-of-multiple-terminal-tax-returns","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/death-and-taxes-awareness-and-understanding-of-multiple-terminal-tax-returns\/","title":{"rendered":"D\u00e9c\u00e8s et imp\u00f4ts :\nSensibilisation et connaissance de la\nproduction de multiples d\u00e9clarations\nde revenus finales"},"content":{"rendered":"
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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

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Il y a bien des raisons pour lesquelles il peut \u00eatre compliqu\u00e9 de pr\u00e9parer les d\u00e9clarations de revenus d\u2019une personne d\u00e9c\u00e9d\u00e9e au cours de l\u2019ann\u00e9e du d\u00e9c\u00e8s. Toutefois, nous aurions tort de ne pas souligner les possibilit\u00e9s de planification qu\u2019offrent certaines situations. Alors qu\u2019en temps normal les contribuables peuvent ne produire qu\u2019une seule d\u00e9claration de revenus pour une ann\u00e9e d\u2019imposition donn\u00e9e, il est possible de produire plusieurs d\u00e9clarations de revenus pour l\u2019ann\u00e9e du d\u00e9c\u00e8s.<\/p>

Les renseignements ci-dessous d\u00e9crivent certains des avantages que comporte la production de multiples d\u00e9clarations de revenus pour l\u2019ann\u00e9e du d\u00e9c\u00e8s, tant du point de vue de l\u2019imp\u00f4t sur le revenu que des b\u00e9n\u00e9ficiaires.<\/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

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Quels sont les avantages de produire de multiples d\u00e9clarations?<\/h5>

Les contribuables canadiens sont assujettis \u00e0 des taux marginaux d\u2019imposition sur le revenu. Cela signifie que plus les revenus et les gains d\u00e9clar\u00e9s au cours d\u2019une ann\u00e9e donn\u00e9e sont \u00e9lev\u00e9s, plus le taux d\u2019imposition r\u00e9el sera \u00e9lev\u00e9. Par cons\u00e9quent, si les m\u00eames revenus et gains sont fractionn\u00e9s et d\u00e9clar\u00e9s dans des d\u00e9clarations de revenus finales distinctes, cela cr\u00e9e des \u00e9conomies d\u2019imp\u00f4t et les b\u00e9n\u00e9ficiaires s\u2019en tirent mieux. Ainsi:<\/p>

\u00a0<\/p>

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Chaque d\u00e9claration finale suppl\u00e9mentaire fournit un ensemble distinct de taux marginaux d\u2019imposition pour le contribuable d\u00e9c\u00e9d\u00e9. M\u00eame si le contribuable d\u00e9c\u00e9d\u00e9 aura le m\u00eame revenu l\u2019ann\u00e9e du d\u00e9c\u00e8s, l\u2019\u00e9talement de ce revenu sur plusieurs d\u00e9clarations r\u00e9duira son taux d\u2019imposition r\u00e9el. <\/strong><\/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

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La production de multiples d\u00e9clarations de revenus multiplie \u00e9galement l\u2019acc\u00e8s \u00e0 un nombre limit\u00e9 de cr\u00e9dits d\u2019imp\u00f4t sur le revenu<\/strong>. Par exemple, chacune des d\u00e9clarations de revenus finales peut demander le cr\u00e9dit d\u2019imp\u00f4t \u00ab Montant personnel de base \u00bb, ce qui permet de r\u00e9duire davantage le taux d\u2019imposition r\u00e9el par rapport \u00e0 la production d\u2019une seule d\u00e9claration. Il est \u00e9galement possible de r\u00e9partir certains cr\u00e9dits entre les d\u00e9clarations pour en optimiser l\u2019utilisation.\u00a0<\/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

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Choix de produire des d\u00e9clarations distinctes<\/h5>

Au cours de l\u2019ann\u00e9e du d\u00e9c\u00e8s, la Loi de l\u2019imp\u00f4t sur le revenu pr\u00e9voit que, dans certaines circonstances, le liquidateur, ou l\u2019ex\u00e9cuteur testamentaire, peut produire des d\u00e9clarations de revenus suppl\u00e9mentaires pour le compte du d\u00e9funt, selon la nature du revenu et des gains re\u00e7us. Jusqu\u2019\u00e0 quatre d\u00e9clarations de revenus peuvent \u00eatre produites pour l\u2019ann\u00e9e du d\u00e9c\u00e8s:\u00a0<\/p>

D\u00e9claration obligatoire:<\/strong><\/p>

  1. T1 D\u00e9claration de revenus et de prestations<\/li><\/ol>

    D\u00e9clarations facultatives:<\/strong><\/p>

    1. D\u00e9claration de revenus provenant de droits ou de biens<\/li>
    2. D\u00e9claration de revenus des soci\u00e9t\u00e9s\u00a0<\/li>
    3. D\u00e9claration de revenus d\u2019une succession assujettie \u00e0 l\u2019imposition \u00e0 taux progressifs<\/li><\/ol>

      Chacune de ces d\u00e9clarations et leurs exigences sont examin\u00e9es en d\u00e9tail plus loin.<\/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

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      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

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      T1 D\u00e9claration de revenus et de prestations<\/h5>\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
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      Il s\u2019agit de la d\u00e9claration de revenus standard qui doit obligatoirement<\/strong> \u00eatre produite pour chaque contribuable d\u00e9c\u00e9d\u00e9 au cours de l\u2019ann\u00e9e du d\u00e9c\u00e8s. Elle est commun\u00e9ment appel\u00e9e \u00ab d\u00e9claration \u00e0 la date du d\u00e9c\u00e8s \u00bb ou \u00ab d\u00e9claration finale \u00bb.<\/p>

      Cette d\u00e9claration fait \u00e9tat de tous les revenus et gains d\u00e9clar\u00e9s du 1er janvier jusqu\u2019\u00e0 la date du d\u00e9c\u00e8s inclusivement, sauf les montants inclus dans les d\u00e9clarations facultatives d\u00e9crites ci-dessous. Cette d\u00e9claration de revenus comprend \u00e9galement les gains en capital d\u00e9coulant de la disposition r\u00e9put\u00e9e de biens imm\u00e9diatement avant le d\u00e9c\u00e8s du contribuable.<\/span><\/p>

      Date limite:<\/strong> Cela d\u00e9pend de la date du d\u00e9c\u00e8s du contribuable. En supposant que ni le client ni son conjoint n\u2019\u00e9taient des travailleurs autonomes, les dates limites sont les suivantes:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      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

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      D\u00e9claration de revenus provenant de droits ou de biens<\/h5>\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
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      Les montants de revenu qui sont consid\u00e9r\u00e9s comme des \u00ab droits ou biens \u00bb peuvent faire l\u2019objet d\u2019une d\u00e9claration distincte. En termes simples, un \u00ab droit ou bien \u00bb d\u00e9signe les montants de revenu qui ont \u00e9t\u00e9 gagn\u00e9s et qui sont \u00e0 recevoir au moment du d\u00e9c\u00e8s, mais qui n\u2019ont pas encore \u00e9t\u00e9 vers\u00e9s ou per\u00e7us. Voici quelques exemples courants de \u00ab droits ou biens \u00bb:<\/p>

      • Commissions impay\u00e9es<\/li>
      • Prestations d\u2019AE, de RPC et de SV non vers\u00e9es<\/li>
      • Montants pour les vacances ou les cong\u00e9s de maladienon utilis\u00e9s<\/li>
      • R\u00e9mun\u00e9ration et salaire dans certaines circonstances<\/li>
      • Dividendes d\u00e9clar\u00e9s, mais non vers\u00e9s<\/li><\/ul>

        Date limite:<\/strong> Pour produire une d\u00e9claration de revenus provenant de droits ou de biens, il faut d\u00e9poser un formulaire de choix aupr\u00e8s de l\u2019Agence du revenu du Canada au plus tard un an apr\u00e8s la date du d\u00e9c\u00e8s du contribuable ou dans les 90 jours suivant la date figurant sur l\u2019avis de cotisation de la d\u00e9claration finale.<\/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

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        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

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        D\u00e9claration de revenus des soci\u00e9t\u00e9s<\/h5>\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
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        Lorsque le contribuable est propri\u00e9taire ou associ\u00e9 d\u2019une entreprise non constitu\u00e9e en soci\u00e9t\u00e9 qui ne d\u00e9clare pas son revenu selon l\u2019ann\u00e9e civile, une partie du revenu de l\u2019entreprise peut \u00eatre admissible \u00e0 une d\u00e9claration distincte. Prenons l\u2019exemple suivant :<\/p>

        • Le contribuable d\u00e9c\u00e8de le 1er septembre 2022;<\/li>
        • Le contribuable \u00e9tait propri\u00e9taire d\u2019une entreprise aumoment de son d\u00e9c\u00e8s;<\/li>
        • L\u2019exercice financier de l\u2019entreprise se termine le31 janvier.<\/li><\/ul>

          Comme on peut le voir dans le calendrier \u00e0 la page suivante, si le contribuable avait touch\u00e9 un revenu entre le 1er f\u00e9vrier et le 1er septembre 2022, ce revenu aurait pu faire l\u2019objet d\u2019une d\u00e9claration distincte.<\/p>

          Date limite:<\/strong> Cette d\u00e9claration facultative est exigible \u00e0 la m\u00eame date que la d\u00e9claration \u00e0 la date du d\u00e9c\u00e8s.<\/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

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          04<\/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

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          D\u00e9claration de revenus d\u2019une succession assujettie \u00e0 l\u2019imposition \u00e0 taux progressifs<\/h5>\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
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          Il peut \u00eatre possible de produire une autre d\u00e9claration facultative si la personne d\u00e9c\u00e9d\u00e9e \u00e9tait b\u00e9n\u00e9ficiaire d\u2019une succession assujettie \u00e0 l\u2019imposition \u00e0 taux progressifs (\u00ab SITP \u00bb) qui ne d\u00e9clare pas son revenu selon l\u2019ann\u00e9e civile.\u00a0<\/p>

          Si la personne d\u00e9c\u00e9d\u00e9e a touch\u00e9 un revenu ou des gains en capital distribu\u00e9s \u00e0 partir d\u2019une SITP, une d\u00e9claration de revenus distincte peut \u00eatre produite comme l\u2019indique le calendrier ci-dessous.

          Date limite:<\/strong> Cette d\u00e9claration facultative est exigible \u00e0 la m\u00eame date que la d\u00e9claration \u00e0 la date du d\u00e9c\u00e8s.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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          Collaboration avec les conseillers fiscaux<\/h5>

          En cas de d\u00e9c\u00e8s d\u2019un contribuable, il est important de communiquer de fa\u00e7on proactive avec les conseillers fiscaux de la succession pour aider \u00e0 choisir la m\u00e9thode de d\u00e9claration fiscale la plus efficace pour les revenus et les gains en capital dans l\u2019ann\u00e9e du d\u00e9c\u00e8s. La production de multiples d\u00e9clarations peut souvent \u00eatre tr\u00e8s avantageuse pour la succession et les b\u00e9n\u00e9ficiaires du d\u00e9funt, mais lorsqu\u2019on tient compte de la complexit\u00e9 accrue pour le liquidateur, des honoraires professionnels suppl\u00e9mentaires et peut-\u00eatre des d\u00e9lais qui s\u2019ajouteront \u00e0 l\u2019administration de la succession, il se pourrait que tout cet exercice ait peu de valeur. Pour de plus amples renseignements et des conseils, communiquez avec le Groupe Planification de patrimoine avanc\u00e9e de Wellington-Altus.<\/span><\/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":"

          There are many reasons why preparing income tax returns for a deceased individual in the year of death can be complicated. However, we would be remiss to not recognize the planning opportunities available in appropriate client situations.<\/p>","protected":false},"author":17,"featured_media":6291,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[79,78,83],"class_list":["post-6612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning","tag-english","tag-francais","tag-french"],"acf":[],"yoast_head":"\nDeath and Taxes: Awareness and Understanding of Multiple Terminal Tax Returns - Wellington-Altus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wellington-altus.ca\/fr\/death-and-taxes-awareness-and-understanding-of-multiple-terminal-tax-returns\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Death and Taxes: Awareness and Understanding of Multiple Terminal Tax Returns - Wellington-Altus\" \/>\n<meta property=\"og:description\" content=\"There are many reasons why preparing income tax returns for a deceased individual in the year of death can be complicated. 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