{"id":6872,"date":"2023-04-06T14:33:00","date_gmt":"2023-04-06T19:33:00","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=6872"},"modified":"2024-11-15T20:54:14","modified_gmt":"2024-11-16T01:54:14","slug":"real-estate-and-u-s-taxes-the-cost-of-ownership","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/real-estate-and-u-s-taxes-the-cost-of-ownership\/","title":{"rendered":"Immobilier et imp\u00f4ts am\u00e9ricains :\nle co\u00fbt de possession"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6872\" class=\"elementor elementor-6872\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de85b6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de85b6e\" 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-d62f5a3\" data-id=\"d62f5a3\" 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-4aef5c5 elementor-widget elementor-widget-text-editor\" data-id=\"4aef5c5\" 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\/09\/AWPG-OnePage-Tax-Article-U.S.-Property-Tax-Jan-2023-FR-V1-fr.pdf\" target=\"_blank\" rel=\"noopener\">En savoir plus ici.<\/a><\/p><p class=\"translation-block\">Pour de nombreux Canadiens qui ne sont pas des personnes des \u00c9tats-Unis (\u00abCanadiens\u00bb), poss\u00e9der une propri\u00e9t\u00e9 aux \u00c9tats-Unis peut repr\u00e9senter une occasion d\u2019investissement, un second foyer et un moyen d\u2019\u00e9chapper aux mois d\u2019hiver plus froids. Toutefois, la complexit\u00e9 des r\u00e8gles de l\u2019imp\u00f4t sur le revenu aux \u00c9tats-Unis en ce qui concerne la propri\u00e9t\u00e9 et les cons\u00e9quences financi\u00e8res qui s\u2019y rattachent devrait \u00eatre un facteur important \u00e0 prendre en consid\u00e9ration au moment de d\u00e9cider d\u2019acheter une propri\u00e9t\u00e9 au sud de la fronti\u00e8re.<\/p><p>Voici trois fa\u00e7ons dont les propri\u00e9taires canadiens\nde propri\u00e9t\u00e9s am\u00e9ricaines peuvent \u00eatre assujettis\naux divers r\u00e9gimes fiscaux am\u00e9ricains :<\/p><p><strong>1. Perception de revenus de location<\/strong><\/p><p>Les retrait\u00e9s migrateurs canadiens qui poss\u00e8dent une propri\u00e9t\u00e9 aux \u00c9tats-Unis et qui d\u00e9cident de la louer pendant les p\u00e9riodes o\u00f9 ils ne l\u2019utilisent pas, ou tout Canadien qui poss\u00e8de un immeuble locatif aux \u00c9tats-Unis, doivent savoir que lorsqu\u2019ils ont touch\u00e9 un revenu de location pendant plus de 15 jours au cours d\u2019une ann\u00e9e civile donn\u00e9e, ils sont assujettis \u00e0 l\u2019imp\u00f4t am\u00e9ricain sur ce revenu. L\u2019imp\u00f4t am\u00e9ricain est calcul\u00e9 de deux fa\u00e7ons :<\/p><p><em><strong>Option 1.<\/strong><\/em> Payer une retenue d\u2019imp\u00f4t de 30 % (formulaire 1042-S des \u00c9tats-Unis) sur le revenu de location brut, sans tenir compte des d\u00e9penses. En choisissant cette option, les Canadiens peuvent \u00e9viter de produire une d\u00e9claration de revenus aux \u00c9tats-Unis.<br \/>tax return.<\/p><p><em><strong>Option 2.<\/strong><\/em> Faire un choix et produire une d\u00e9claration de revenus de non-r\u00e9sident am\u00e9ricain (formulaire 1040 NR des \u00c9tats-Unis) pour d\u00e9clarer le revenu de location net. Apr\u00e8s d\u00e9duction de d\u00e9penses comme les int\u00e9r\u00eats hypoth\u00e9caires, les imp\u00f4ts fonciers, les services publics et les assurances, les propri\u00e9taires canadiens peuvent finir par payer moins de 30 % d\u2019imp\u00f4t sur leur revenu locatif net. Lorsque la propri\u00e9t\u00e9 est \u00e9galement utilis\u00e9e \u00e0 des fins personnelles, les d\u00e9ductions peuvent \u00eatre limit\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-88fb8a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88fb8a7\" 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-ba5bb25\" data-id=\"ba5bb25\" 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-5e86fed elementor-widget elementor-widget-text-editor\" data-id=\"5e86fed\" 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><strong>Conseils utiles :<\/strong><\/p><ul><li class=\"translation-block\">Les r\u00e9sidents, les soci\u00e9t\u00e9s, les soci\u00e9t\u00e9s de personnes ou les fiducies du Canada qui choisissent de louer leur propri\u00e9t\u00e9 aux \u00c9tats-Unis pendant plus de 15 jours chaque ann\u00e9e devraient <strong>consigner soigneusement leurs d\u00e9penses<\/strong> et \u00e9valuer la m\u00e9thode la plus avantageuse pour d\u00e9clarer et payer l\u2019imp\u00f4t am\u00e9ricain sur le revenu de location.<\/li><li class=\"translation-block\">Au moment de produire leur d\u00e9claration de revenus au Canada, les propri\u00e9taires d\u2019immeubles aux \u00c9tats-Unis doivent d\u00e9clarer le revenu de location net et payer de l\u2019imp\u00f4t canadien sur ce revenu. Ils peuvent <strong>demander un cr\u00e9dit d\u2019imp\u00f4t \u00e9tranger pour l\u2019imp\u00f4t am\u00e9ricain pay\u00e9 afin de r\u00e9duire ou d\u2019\u00e9liminer la double imposition <\/strong>. Ils peuvent \u00e9galement \u00eatre tenus de remplir le formulaire T1135 Bilan de v\u00e9rification du revenu \u00e9tranger lorsque leurs actifs \u00e9trangers cumulatifs sont \u00e9valu\u00e9s \u00e0 plus de 100 000 $ CA.<\/li><li class=\"translation-block\">Selon l\u2019emplacement de la propri\u00e9t\u00e9, il <strong>peut aussi \u00eatre n\u00e9cessaire de produire les d\u00e9clarations de\nla ville et de l\u2019\u00c9tat.<\/strong><\/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-025c335 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"025c335\" 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-b70e411\" data-id=\"b70e411\" 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-5a86bfb elementor-widget elementor-widget-text-editor\" data-id=\"5a86bfb\" 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><strong>2. Vente de biens immobiliers aux \u00c9tats-Unis<\/strong><\/p><p>Lorsqu\u2019un Canadien vend sa propri\u00e9t\u00e9 aux \u00c9tats-Unis, le produit est assujetti aux r\u00e8gles de retenue d\u2019imp\u00f4t en vertu de la Foreign Investment in Real Property Tax Act (FIRPTA). Cela signifie g\u00e9n\u00e9ralement que 10 % ou 15 % du prix de vente brut est retenu au moment de la vente pour couvrir l\u2019imp\u00f4t am\u00e9ricain sur le gain en capital net. Tout montant retenu sup\u00e9rieur \u00e0 l\u2019imp\u00f4t am\u00e9ricain calcul\u00e9 et payable sera rembours\u00e9 une fois que la d\u00e9claration de revenus am\u00e9ricaine aura \u00e9t\u00e9 produite et trait\u00e9e. <\/p><p>Il est possible de r\u00e9duire ou d\u2019\u00e9liminer l\u2019exigence de\nretenue de la FIRTPA dans les deux cas suivants : <\/p><p><em><strong>Exception 1.<\/strong><\/em> La retenue d\u2019imp\u00f4t de 15 % est lev\u00e9e si la valeur de la vente est inf\u00e9rieure \u00e0 300 000 $ US et sera r\u00e9duite \u00e0 10 % pour les ventes entre 300 000 $ US et 1 M$ US, \u00e0 condition que l\u2019acheteur ait l\u2019intention d\u2019utiliser la propri\u00e9t\u00e9 comme r\u00e9sidence principale pour chacune des deux prochaines ann\u00e9es, sous r\u00e9serve de certaines r\u00e8gles. <\/p><p><em><strong>Exception 2.<\/strong><\/em> S\u2019il est pr\u00e9vu que l\u2019obligation fiscale am\u00e9ricaine des vendeurs soit inf\u00e9rieure \u00e0 15 % du prix de vente, ils peuvent demander un certificat de retenue \u00e0 la source \u00e0 l\u2019IRS avant la conclusion de la vente. Dans ce cas, 15 % du prix de vente peut \u00eatre retenu sous s\u00e9questre jusqu\u2019\u00e0 ce que la demande soit \u00e9valu\u00e9e et approuv\u00e9e, ce qui peut \u00eatre plus rapide que de produire une d\u00e9claration de revenus aux \u00c9tats-Unis et d\u2019attendre un remboursement.<\/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-069caf9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"069caf9\" 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-b7866ef\" data-id=\"b7866ef\" 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-35fe310 elementor-widget elementor-widget-text-editor\" data-id=\"35fe310\" 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><strong>Conseils utiles :<\/strong><\/p><ul><li class=\"translation-block\">Il est g\u00e9n\u00e9ralement n\u00e9cessaire de produire une <em><strong>d\u00e9claration de revenus de non-r\u00e9sident am\u00e9ricain (formulaire 1040 NR des \u00c9tats-Unis) sur la vente d\u2019une propri\u00e9t\u00e9<\/em><\/strong>, m\u00eame si elle est vendue \u00e0 perte. Il peut aussi \u00eatre n\u00e9cessaire de produire une d\u00e9claration de revenus distincte pour la ville et l\u2019\u00c9tat, selon l\u2019emplacement de la propri\u00e9t\u00e9.<\/li><li class=\"translation-block\"><em><strong>Tout gain en capital sur une propri\u00e9t\u00e9 am\u00e9ricaine est \u00e9galement imposable au Canada <\/em><\/strong>dans le cadre du revenu mondial du vendeur, et celui-ci peut demander un cr\u00e9dit pour imp\u00f4t \u00e9tranger sur les imp\u00f4ts am\u00e9ricains pay\u00e9s.<\/li><li class=\"translation-block\"><em><strong>Les gains (ou pertes) de change <\/em><\/strong> li\u00e9s \u00e0 la vente de la propri\u00e9t\u00e9 doivent \u00e9galement \u00eatre d\u00e9clar\u00e9s dans la d\u00e9claration de revenus canadienne. Un gain ou une perte de change survient lorsque le taux de change CAD-USD au moment de l\u2019achat de la propri\u00e9t\u00e9 diff\u00e8re de celui en vigueur au moment de la vente, en supposant que la propri\u00e9t\u00e9 a \u00e9t\u00e9 achet\u00e9e et vendue en dollars US. Souvent, ce montant est calcul\u00e9 et refl\u00e9t\u00e9 lors de la conversion en dollars canadiens des transactions en dollars am\u00e9ricains.<\/li><li class=\"translation-block\"><em><strong>Les r\u00e9sidents canadiens peuvent demander leur exemption pour r\u00e9sidence principale (ERP) <\/em><\/strong>\u00e0 l\u2019\u00e9gard des gains r\u00e9alis\u00e9s sur la vente d\u2019une propri\u00e9t\u00e9 de vacances aux \u00c9tats-Unis lorsque la propri\u00e9t\u00e9 satisfait aux conditions de l\u2019ERP. Il se peut que l\u2019ERP ne soit pas disponible si la propri\u00e9t\u00e9 a principalement servi \u00e0 des fins locatives. Il n\u2019est peut-\u00eatre pas recommand\u00e9 non plus de demander l\u2019ERP sur la propri\u00e9t\u00e9 am\u00e9ricaine, car les imp\u00f4ts am\u00e9ricains payables ne peuvent pas \u00eatre r\u00e9clam\u00e9s comme cr\u00e9dit pour imp\u00f4t \u00e9tranger.<\/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-343d848 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"343d848\" 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-2fd85a1\" data-id=\"2fd85a1\" 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-d51d82a elementor-widget elementor-widget-text-editor\" data-id=\"d51d82a\" 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><strong>3. Imp\u00f4t sur les successions et les dons aux \u00c9tats-Unis\/R\u00e8gles canadiennes sur la disposition r\u00e9put\u00e9e<\/strong><\/p><p>Les Canadiens qui d\u00e9c\u00e8dent et qui poss\u00e8dent des actifs situ\u00e9s aux \u00c9tats-Unis peuvent \u00eatre assujettis \u00e0 l\u2019imp\u00f4t sur les successions aux \u00c9tats-Unis. Si la valeur totale de leurs <b>biens situ\u00e9s aux \u00c9tats-Unis<\/b> d\u00e9passe 60 000 $ US, la succession sera assujettie \u00e0 l\u2019imp\u00f4t sur les successions aux \u00c9tats-Unis et pourrait avoir une obligation fiscale aux \u00c9tats-Unis en fonction de leur patrimoine mondial et du cr\u00e9dit unifi\u00e9 am\u00e9ricain pour l\u2019ann\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-4830efe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4830efe\" 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-f18c810\" data-id=\"f18c810\" 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-4182763 elementor-widget elementor-widget-text-editor\" data-id=\"4182763\" 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><strong>Qu\u2019est-ce qu\u2019une propri\u00e9t\u00e9 situ\u00e9e aux \u00c9tats\u2011Unis?<\/strong><\/p>\n<p>Les actifs situ\u00e9s aux \u00c9tats-Unis, y compris les valeurs mobili\u00e8res, les titres de cr\u00e9ance et les biens immobiliers, comme les maisons, les condominiums et les copropri\u00e9t\u00e9s \u00e0 temps partag\u00e9 assorties d\u2019un acte notari\u00e9, sont soumis \u00e0 l\u2019imp\u00f4t sur les successions aux \u00c9tats-Unis si la valeur de la succession mondiale de la personne au moment de son d\u00e9c\u00e8s d\u00e9passe certains seuils.&nbsp;<\/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-d357aa6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d357aa6\" 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-ca6ceca\" data-id=\"ca6ceca\" 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-1bca1e6 elementor-widget elementor-widget-text-editor\" data-id=\"1bca1e6\" 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>De m\u00eame, le fait de donner une propri\u00e9t\u00e9 am\u00e9ricaine \u00e0 des membres de la famille peut entra\u00eener un imp\u00f4t sur les dons aux \u00c9tats-Unis et des cons\u00e9quences fiscales aux \u00c9tats-Unis pour le donateur et le b\u00e9n\u00e9ficiaire.<\/p><p><span style=\"color: var( --e-global-color-primary ); font-family: var( --e-global-typography-text-font-family ),Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">De plus, m\u00eame si le Canada n\u2019a pas d\u2019imp\u00f4t sur les successions, les Canadiens sont r\u00e9put\u00e9s disposer de leurs actifs \u00e0 leur juste valeur marchande au moment de leur d\u00e9c\u00e8s. \u00c0 moins que le bien am\u00e9ricain ne soit h\u00e9rit\u00e9 d\u2019un conjoint ou d\u2019une fiducie au profit du conjoint, un gain en capital suppl\u00e9mentaire peut devoir \u00eatre d\u00e9clar\u00e9 aux fins de l\u2019imp\u00f4t canadien.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ed354d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ed354d\" 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-0a6c20f\" data-id=\"0a6c20f\" 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-6b77bc1 elementor-widget elementor-widget-text-editor\" data-id=\"6b77bc1\" 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><strong>Conseils utiles :<\/strong><\/p><p>V\u00e9rifiez si votre procuration et votre testament sont valides dans l\u2019\u00c9tat des \u00c9tats-Unis o\u00f9 se trouve la propri\u00e9t\u00e9 afin d\u2019\u00e9viter des difficult\u00e9s dans la gestion de la propri\u00e9t\u00e9 si vous devenez invalide ou d\u00e9c\u00e9dez.<\/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-0a4d988 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a4d988\" 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-71def6e\" data-id=\"71def6e\" 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-a7186aa elementor-widget elementor-widget-text-editor\" data-id=\"a7186aa\" 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><strong>Conclusion : pensez \u00e0 l\u2019avenir, soyez pr\u00eat et sollicitez de bons conseils<\/strong><\/p><p>Les Canadiens qui doivent produire une d\u00e9claration de revenus aux \u00c9tats-Unis pour la vente d\u2019une propri\u00e9t\u00e9, demander un certificat de retenue \u00e0 la source ou demander d\u2019autres exemptions auront besoin d\u2019un num\u00e9ro d\u2019identification de contribuable. Cette \u00e9tape ainsi que d\u2019autres associ\u00e9es au revenu de location ou \u00e0 la vente d\u2019une propri\u00e9t\u00e9 aux \u00c9tats-Unis peuvent prendre des semaines ou des mois \u00e0 effectuer ou entra\u00eener des amendes en cas de non-respect des d\u00e9lais de production de la d\u00e9claration de revenus. <\/p><p>Comme il peut \u00eatre difficile de s\u2019y retrouver dans le code fiscal am\u00e9ricain et que la coordination des nombreuses dates limites de d\u00e9p\u00f4t des formulaires fiscaux am\u00e9ricains et canadiens peut \u00eatre on\u00e9reuse, nous vous recommandons vivement de consulter un conseiller fiscal transfrontalier.<\/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>Pour de nombreux Canadiens qui ne sont pas des personnes des \u00c9tats-Unis (\u00ab Canadiens \u00bb), poss\u00e9der une propri\u00e9t\u00e9 aux \u00c9tats-Unis<br \/>\npeut repr\u00e9senter une occasion d\u2019investissement, un second foyer et un moyen d\u2019\u00e9chapper aux mois d\u2019hiver plus froids. <\/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-6872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning","tag-english","tag-francais","tag-french"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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