{"id":10329,"date":"2022-02-07T21:42:04","date_gmt":"2022-02-07T21:42:04","guid":{"rendered":"https:\/\/levysalis.com\/?p=10329"},"modified":"2022-02-08T19:12:07","modified_gmt":"2022-02-08T19:12:07","slug":"immeubles-residentiels-une-nouvelle-taxe-a-lhorizon-au-canada-des-2022","status":"publish","type":"post","link":"https:\/\/levysalis.com\/fr\/blog\/immeubles-residentiels-une-nouvelle-taxe-a-lhorizon-au-canada-des-2022\/","title":{"rendered":"Immeubles r\u00e9sidentiels : une nouvelle taxe \u00e0 l\u2019horizon au Canada d\u00e8s 2022"},"content":{"rendered":"<div  class=\"fusion-fullwidth fullwidth-box nonhundred-percent-fullwidth\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:0px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<h4><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-10339\" src=\"https:\/\/levysalis.com\/wp-content\/uploads\/2022\/02\/FB-FRLS-Residenti-1-1024x538.jpg\" alt=\"\" width=\"1024\" height=\"538\" \/><\/h4>\n<h3 class=\"xmsonormal\">L\u2019actualit\u00e9 fiscale canadienne en ce d\u00e9but d\u2019ann\u00e9e est marqu\u00e9e par le spectre de nouvelles taxes ciblant les personnes plus fortun\u00e9es. Ainsi, le gouvernement f\u00e9d\u00e9ral a d\u00e9pos\u00e9 le 14 d\u00e9cembre 2021 le projet de loi C-8 aux termes duquel pourrait na\u00eetre la \u00ab <strong>Taxe sur l\u2019utilisation improductive de logements au Canada<\/strong> \u00bb et ce, d\u00e8s l\u2019ann\u00e9e 2022.<\/h3>\n<p>De mani\u00e8re g\u00e9n\u00e9rale, une taxe de 1% s\u2019appliquera au propri\u00e9taire d\u2019un immeuble r\u00e9sidentiel, autre qu\u2019un citoyen ou r\u00e9sident permanent du Canada, \u00e0 moins que l\u2019immeuble n\u2019ait \u00e9t\u00e9 utilis\u00e9 pendant l\u2019ann\u00e9e civile comme lieu de r\u00e9sidence habituelle par lui, son conjoint ou un enfant aux \u00e9tudes. Un all\u00e8gement sera cependant accord\u00e9 pour l\u2019ann\u00e9e d\u2019acquisition en faveur de certains nouveaux acheteurs.<\/p>\n<p>La loi exemptera \u00e9galement un immeuble faisant l\u2019objet de p\u00e9riodes de 30 jours ou plus d\u2019occupations admissibles, successives ou non, et totalisant au moins 180 jours au cours d\u2019une ann\u00e9e civile. \u00c0 ce titre, la location \u00e0 des fins r\u00e9sidentielles en faveur d\u2019une tierce personne ou de certains membres de la famille, entre autres, pourra constituer une occupation admissible. Dans ce dernier cas, le loyer demand\u00e9 devra respecter le seuil raisonnable minimal requis par la loi. L\u2019habitation dans le cadre d\u2019un permis de travail par le propri\u00e9taire ou son conjoint, ou l\u2019usage r\u00e9sidentiel par un citoyen ou un r\u00e9sident permanent qui est le propri\u00e9taire lui-m\u00eame, son conjoint ou son enfant sera \u00e9galement admissible.<\/p>\n<p>La taxe s\u2019\u00e9tendra de plus \u00e0 un int\u00e9r\u00eat immobilier \u00e0 titre de b\u00e9n\u00e9ficiaire d\u2019une fiducie ou associ\u00e9 d\u2019une soci\u00e9t\u00e9 de personnes d\u00e9tenant un immeuble r\u00e9sidentiel, \u00e0 moins que tous les fiduciaires ou associ\u00e9s, selon le cas, soient des citoyens ou r\u00e9sidents permanents du Canada. Quant aux corporations canadiennes d\u00e9tenant une telle propri\u00e9t\u00e9, elles seront sujettes \u00e0 la taxe si 10% ou plus de la valeur ou des droits de vote sont d\u00e9tenus directement ou indirectement par des particuliers qui ne sont pas citoyens ou r\u00e9sidents permanents du Canada.<\/p>\n<p>Finalement, un certain nombre de situations, qui nous apparaissent \u00e9videntes, feront en outre l\u2019objet d\u2019une exemption dont l\u2019inaccessibilit\u00e9 saisonni\u00e8re \u00e0 la propri\u00e9t\u00e9, l\u2019inoccupation en raison d\u2019un sinistre ou de r\u00e9novations, dans certains cas, une construction inachev\u00e9e ou le d\u00e9c\u00e8s du propri\u00e9taire.<\/p>\n<p>Le projet de loi est tr\u00e8s technique et truff\u00e9 de conditions et d\u2019exceptions laissant pr\u00e9sager des enjeux d\u2019interpr\u00e9tation et plusieurs interactions avec d\u2019autres dispositions l\u00e9gislatives en mati\u00e8re d\u2019imp\u00f4t sur le revenu, d\u2019immigration et de droit immobilier. On y per\u00e7oit par ailleurs l\u2019intention du l\u00e9gislateur de contrer les tentatives d\u2019\u00e9luder le paiement par une structure de d\u00e9tention imaginative opaque.<\/p>\n<p>Si vous projetez devenir acqu\u00e9reur au Canada d\u2019un immeuble r\u00e9sidentiel, n\u2019h\u00e9sitez pas \u00e0 nous contacter. Un membre de nos \u00e9quipes d\u2019avocats sp\u00e9cialis\u00e9s en fiscalit\u00e9 ou en droit immobilier se fera un plaisir de vous accompagner dans ce projet et de mesurer les impacts des changements annonc\u00e9s sur votre facture fiscale canadienne.<\/p>\n<div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator sep-none\" style=\"margin-top:20px;margin-bottom:20px;width:100%;max-width:30px;\"><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div  class=\"fusion-fullwidth fullwidth-box nonhundred-percent-fullwidth\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:20px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator sep-none\" style=\"margin-top:20px;margin-bottom:20px;width:100%;max-width:30px;\"><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last fusion-blend-mode 1_1\"  style='margin-top:0px;margin-bottom:0px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-color:#efefef;padding: 15px 15px 15px 15px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<p><div class=\"aligncenter\"><i class=\"fa fontawesome-icon fa-exclamation-triangle circle-yes\" style=\"border-color:#333333;background-color:#333333;font-size:22px;line-height:44px;height:44px;width:44px;margin-left:0;margin-right:0;color:#ceaa2d;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep sep-none\" style=\"margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:5px;\"><\/div><\/p>\n<p style=\"text-align: center;\"><em>Les commentaires offerts dans cet article sont de nature g\u00e9n\u00e9rale et ne visent pas \u00e0 fournir des conseils juridiques concernant une situation individuelle. Avant de prendre toute mesure concernant votre situation personnelle, vous devriez obtenir un avis juridique pour vous assurer qu&rsquo;elle est appropri\u00e9e \u00e0 votre situation.<\/em><\/p>\n<div class=\"fusion-button-wrapperleft\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{background: #ceaa2d;}.fusion-button.button-1:hover,.button-1:focus,.fusion-button.button-1:active{background: #000000;}.fusion-button.button-1{width:100%;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-custom button-1 fancybox-inline\" target=\"_self\" href=\"#request_consulatation-fr\"><i class=\"fa fa-file-o button-icon-left\"><\/i><span class=\"fusion-button-text\">Demander une consultation<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Une nouvelle taxe pourrait \u00eatre impos\u00e9e au Canada sur les immeubles r\u00e9sidentiels sous-utilis\u00e9s \u00e0 partir de 2022.<\/p>\n","protected":false},"author":3,"featured_media":10331,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[22,195],"tags":[196,96],"class_list":["post-10329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-planification-fiscale-canadienne","category-tax-fr","tag-snowbird-fr","tag-united-states-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Immeubles r\u00e9sidentiels : une nouvelle taxe \u00e0 l\u2019horizon au Canada d\u00e8s 2022<\/title>\n<meta name=\"description\" content=\"Une nouvelle taxe pourrait \u00eatre impos\u00e9e au Canada sur les immeubles r\u00e9sidentiels sous-utilis\u00e9s \u00e0 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