{"id":9234,"date":"2024-01-16T16:45:32","date_gmt":"2024-01-16T21:45:32","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=9234"},"modified":"2024-04-16T15:20:40","modified_gmt":"2024-04-16T19:20:40","slug":"the-new-rules-for-trust-reporting-four-unexpected-scenarios","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/the-new-rules-for-trust-reporting-four-unexpected-scenarios\/","title":{"rendered":"Les nouvelles r\u00e8gles \nde d\u00e9claration des fiducies : quatre sc\u00e9narios impr\u00e9vus"},"content":{"rendered":"
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En savoir plus ici.<\/a><\/p>

Les nouvelles r\u00e8gles de d\u00e9claration des fiducies (\u00ab nouvelles r\u00e8gles visant les fiducies \u00bb) \npourraient s\u2019appliquer \u00e0 certaines fiducies canadiennes ou \u00e0 certaines ententes de fiducie informelles consid\u00e9r\u00e9es comme de simples fiducies, qui n\u2019avaient pas \u00e0 produire une D\u00e9claration de renseignements et de revenus des fiducies (\u00ab d\u00e9claration T3 \u00bb) annuelle. Les nouvelles r\u00e8gles visant les fiducies rendront obligatoire la production de d\u00e9clarations T3 annuelles et exigeront \ndes renseignements suppl\u00e9mentaires sur les constituants, les b\u00e9n\u00e9ficiaires, les fiduciaires \net les autres personnes d\u00e9tenant le contr\u00f4le pour les ann\u00e9es d\u2019imposition se terminant \napr\u00e8s le 30 d\u00e9cembre 2023. Cela signifie que la plupart des fiducies et ententes \nde fiducie informelles seront assujetties \u00e0 ces nouvelles r\u00e8gles pour leur ann\u00e9e \nd\u2019imposition 2023 et devront produire une d\u00e9claration T3 au plus tard le 1er avril 2024.<\/strong>1<\/sup><\/p>

\u00c9tant donn\u00e9 que ces nouvelles r\u00e8gles peuvent s\u2019appliquer aux ententes de fiducie informelles et aux simples fiducies, \nles fiduciaires dans le cadre de telles ententes qui n\u2019ont jamais \u00e9t\u00e9 officiellement tenus de produire de d\u00e9clarations \ndans le pass\u00e9 pourraient \u00eatre surpris de constater que premi\u00e8rement, il y a relation fiduciaire et que deuxi\u00e8mement, \nils doivent maintenant produire des d\u00e9clarations T3 pour la fiducie. Des p\u00e9nalit\u00e9s de non-conformit\u00e9 de 2 500 $ ou 5 % de la valeur maximale des biens d\u00e9tenus par la fiducie au cours de l\u2019ann\u00e9e, selon le plus \u00e9lev\u00e9, s\u2019appliquent. \nBien que l\u2019Agence du revenu du Canada offre un all\u00e8gement de ces p\u00e9nalit\u00e9s pour les simples fiducies pour l\u2019ann\u00e9e d\u2019imposition 2023 seulement, les enjeux pour d\u00e9terminer les situations o\u00f9 une d\u00e9claration T3 est maintenant requise \n\u00e0 l\u2019avenir sont \u00e9lev\u00e9s.<\/p>

Voici quatre sc\u00e9narios courants qui, contre toute attente, entrent dans le champ d\u2019application des nouvelles r\u00e8gles de d\u00e9claration des fiducies.<\/b><\/p>

Veuillez noter que des exceptions peuvent s\u2019appliquer, particuli\u00e8rement lorsque la valeur des actifs d\u00e9tenus par la fiducie ne d\u00e9passe pas 50 000 $ \u00e0 tout moment pendant l\u2019ann\u00e9e (l\u2019\u00ab exemption de 50 000 $ \u00bb)2.2<\/sup><\/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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1. Comptes conjoints \u00e9tablis \u00e0 des fins\nadministratives ou de planification\nsuccessorale.<\/strong> Lorsqu\u2019un compte est \nd\u00e9tenu conjointement, mais que l\u2019intention \nou la pr\u00e9somption est que le compte est la propri\u00e9t\u00e9 v\u00e9ritable d\u2019une personne, tandis que l\u2019autre personne est nomm\u00e9e uniquement \u00e0 des fins administratives ou de planification successorale, une exigence \nde d\u00e9claration de fiducie peut s\u2019appliquer.<\/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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Exemple:<\/strong> Au cours des derni\u00e8res ann\u00e9es, \nJeanne a eu de plus en plus de difficult\u00e9 \u00e0 g\u00e9rer ses placements et ses finances. Elle ajoute son fils Jacques en tant que copropri\u00e9taire de son compte de placement non enregistr\u00e9 afin qu\u2019il puisse l\u2019aider \u00e0 prendre des d\u00e9cisions de placement et \u00e0 accomplir des t\u00e2ches administratives en son nom sans avoir \u00e0 la consulter. Jeanne continue de d\u00e9clarer \ntous les revenus de placement et n\u2019a pas indiqu\u00e9 qu\u2019elle souhaite faire don de ses placements \n\u00e0 Jacques. Cette situation cr\u00e9e une relation fiduciaire, Jacques d\u00e9tenant le compte au profit \nde Jeanne. Jacques doit produire une d\u00e9claration T3 si le compte d\u00e9tient plus de 50 000 $.<\/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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2. Comptes \u00ab en fiducie au b\u00e9n\u00e9fice de \u00bb<\/strong>. Les mineurs ne peuvent g\u00e9n\u00e9ralement pas ouvrir leurs propres comptes financiers et, habituellement, un membre adulte de la famille tient et g\u00e8re \nle compte au nom du mineur jusqu\u2019\u00e0 ce qu\u2019il atteigne l\u2019\u00e2ge de la majorit\u00e9. Si la valeur du compte d\u00e9passe l\u2019exemption de 50 000 $, le titulaire du compte \ndoit produire une d\u00e9claration T3. Les comptes \n\u00ab en fiducie au b\u00e9n\u00e9fice de \u00bb pour adultes seraient \u00e9galement vis\u00e9s par ces r\u00e8gles.<\/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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Exemple:<\/strong> Trevor souffre d\u2019une d\u00e9ficience mentale grave depuis sa naissance. Bien qu\u2019il ait maintenant atteint l\u2019\u00e2ge de la majorit\u00e9, il n\u2019a pas la capacit\u00e9 d\u2019ouvrir et de g\u00e9rer son propre compte bancaire, \nde sorte que son p\u00e8re d\u00e9tient le compte en fiducie pour lui en tant que repr\u00e9sentant l\u00e9gal de Trevor. \nLe p\u00e8re de Trevor n\u2019a pas \u00e0 produire de d\u00e9claration T3 parce que les d\u00e9p\u00f4ts dans le compte sont inf\u00e9rieurs \u00e0 50 000 $. Toutefois, si la grand-m\u00e8re de Trevor \nlui donne 55 000 $ et que cette somme est d\u00e9pos\u00e9e dans son compte bancaire, le p\u00e8re de Trevor devra produire une d\u00e9claration T3 pour le compte bancaire 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

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3. Bien immobilier dont le titre de propri\u00e9t\u00e9\nn\u2019est pas au nom du b\u00e9n\u00e9ficiaire effectif. <\/strong> Il n\u2019est pas inhabituel dans les provinces r\u00e9gies \npar la common law qu\u2019un ou plusieurs d\u00e9tenteurs de titres enregistr\u00e9s de biens immobiliers soient diff\u00e9rents du ou des b\u00e9n\u00e9ficiaires effectifs du bien. Cette \u00ab division \u00bb de la propri\u00e9t\u00e9 enregistr\u00e9e \net de la propri\u00e9t\u00e9 effective peut se faire \npour des raisons de protection de la vie priv\u00e9e \nou pour faciliter le transfert du bien, entre autres raisons. Le d\u00e9tenteur du titre d\u00e9tient essentiellement le bien au profit du b\u00e9n\u00e9ficiaire effectif, ce qui cr\u00e9e une simple fiducie.<\/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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Exemple: <\/strong> Priya \u00e9tait ravie d\u2019acheter sa premi\u00e8re maison. Comme condition de financement, \nle pr\u00eateur a exig\u00e9 que son p\u00e8re, Kumar, \nsoit un propri\u00e9taire inscrit. Kumar a \u00e9t\u00e9 ajout\u00e9 \nau titre de propri\u00e9t\u00e9 de la maison uniquement \npour que Priya puisse obtenir le pr\u00eat n\u00e9cessaire \n\u00e0 l\u2019achat de la maison, mais Priya demeure \nla propri\u00e9taire v\u00e9ritable \u00e0 part enti\u00e8re de la maison. Kumar d\u00e9tient donc le titre de propri\u00e9t\u00e9 au profit de Priya. Il doit produire une d\u00e9claration T3 \npour l\u2019entente de simple fiducie.<\/p>\n

Exemple: <\/strong> Pour des raisons de confidentialit\u00e9, Henri a achet\u00e9 sa maison par l\u2019entremise \nde la soci\u00e9t\u00e9 123 inc. La soci\u00e9t\u00e9 d\u00e9tient le titre \nde propri\u00e9t\u00e9 enregistr\u00e9 de la maison pour Henri \nen tant que propri\u00e9taire v\u00e9ritable. La soci\u00e9t\u00e9 123 inc. doit produire une d\u00e9claration T3 pour 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

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4. Fiducies qui d\u00e9tiennent des biens\nnon productifs.<\/b> Auparavant, les fiducies n\u2019\u00e9taient tenues de produire des d\u00e9clarations T3 que si elles avaient de l\u2019imp\u00f4t \u00e0 payer\npour l\u2019ann\u00e9e ou si un revenu imposable\n\u00e9tait attribu\u00e9 aux b\u00e9n\u00e9ficiaires. En vertu\ndes nouvelles r\u00e8gles, m\u00eame les fiducies\nsans revenu doivent produire une d\u00e9claration T3 (sauf exception). Ainsi, les fiducies ayant\ndes actifs de plus de 50 000 $ doivent maintenant produire une d\u00e9claration T3, m\u00eame si elles\nne g\u00e9n\u00e8rent aucun revenu.<\/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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Exemple: <\/strong> Lorsqu\u2019elle est d\u00e9c\u00e9d\u00e9e il y a plusieurs ann\u00e9es, Ingrid a laiss\u00e9 son chalet dans une fiducie testamentaire pour ses quatre enfants. Les enfants et leur famille passent du temps ensemble au chalet toute l\u2019ann\u00e9e. \u00c9tant donn\u00e9 que le chalet est r\u00e9serv\u00e9 \u00e0 un usage personnel et ne g\u00e9n\u00e8re aucun revenu imposable pour la fiducie, la fiducie n\u2019a probablement pas eu \u00e0 produire de d\u00e9clarations T3 auparavant. \u00c0 compter de l\u2019ann\u00e9e d\u2019imposition 2023, la fiducie devra commencer \u00e0 produire des d\u00e9clarations T3.<\/p>\n

Exemple: <\/strong> La Fiducie familiale Pembe d\u00e9tient des actions ordinaires d\u2019une soci\u00e9t\u00e9 priv\u00e9e \u00e0 la suite d\u2019un gel successoral il y a quelques ann\u00e9es. La soci\u00e9t\u00e9 n\u2019a pas vers\u00e9 de dividende sur les actions ordinaires depuis que la Fiducie familiale Pembe a acquis les actions. La fiducie n\u2019a probablement pas produit de d\u00e9claration de revenus, car elle n\u2019a pas re\u00e7u de revenu sur les actions et n\u2019a donc pas d\u2019imp\u00f4t \u00e0 payer ni de revenu \u00e0 affecter aux b\u00e9n\u00e9ficiaires. \u00c0 compter de l\u2019ann\u00e9e d\u2019imposition 2023, la fiducie devra produire des d\u00e9clarations T3.<\/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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Les nouvelles r\u00e8gles de d\u00e9claration des fiducies peuvent s\u2019appliquer aux contribuables de fa\u00e7on inattendue et parfois surprenante. Parlez avec votre conseiller fiscal bien avant la date limite de production des d\u00e9clarations T3 afin de d\u00e9terminer vos obligations de production et d\u2019\u00e9viter des p\u00e9nalit\u00e9s.<\/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":"

Les nouvelles r\u00e8gles de d\u00e9claration des fiducies (\u00ab nouvelles r\u00e8gles visant les fiducies \u00bb) pourraient s\u2019appliquer \u00e0 certaines fiducies canadiennes ou \u00e0 certaines ententes de fiducie informelles consid\u00e9r\u00e9es comme de simples fiducies, qui n\u2019avaient pas \u00e0 produire une D\u00e9claration de renseignements et de revenus des fiducies (\u00ab d\u00e9claration T3 \u00bb) annuelle.<\/p>","protected":false},"author":19,"featured_media":4038,"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-9234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning","tag-english","tag-francais","tag-french"],"acf":[],"yoast_head":"\nThe New Rules for Trust Reporting: Four Unexpected Scenarios - 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:\/\/wellington-altus.ca\/fr\/the-new-rules-for-trust-reporting-four-unexpected-scenarios\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The New Rules for Trust Reporting: Four Unexpected Scenarios - 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