{"id":13545,"date":"2022-09-09T09:49:23","date_gmt":"2022-09-09T16:49:23","guid":{"rendered":"https:\/\/peartreecanada.com\/education\/tax-rulings\/"},"modified":"2023-03-22T08:51:55","modified_gmt":"2023-03-22T15:51:55","slug":"decisions-et-interpretations-techniques-en-impot","status":"publish","type":"page","link":"https:\/\/peartreecanada.com\/fr\/information\/decisions-et-interpretations-techniques-en-impot\/","title":{"rendered":"D\u00e9cisions et interpr\u00e9tations techniques en imp\u00f4t"},"content":{"rendered":"\n<div class=\"alternative-page-hero alignfull\" id=\"tax-rulings\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"alternative-page-hero-inner\" style=\"background-image: url('https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/09\/education-hero-scaled.jpg');\">\n\t\t\t<div class=\"alternative-page-hero-inner-content\" data-animation>\n\t\t\t\t\t\t\t\t<ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tINFORMATION\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tD\u00c9CISIONS ANTICIP\u00c9ES ET INTERPR\u00c9TATIONS TECHNIQUES\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\n\t\t\t\t\t\t\t\t<h1>D\u00e9cisions anticip\u00e9es et interpr\u00e9tations techniques<\/h1>\n\t\t\t\t\n\t\t\t\t<div class=\"alternative-page-hero-inner-content-text\">\n\t\t\t\t\t\t\t\t\t\t<p>La plateforme de don d\u2019actions accr\u00e9ditives de PearTree est la seule du genre qui soit conforme aux d\u00e9cisions anticip\u00e9es et aux interpr\u00e9tations techniques de l\u2019Agence du revenu du Canada et de Revenu Qu\u00e9bec.<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"section-spacing alignfull\" id=\"block_9d228b1886a2212b409d930ff4d42325\" data-size=\"-3\"><\/div>\n\n\n\n<div class=\"page-graphic alignfull\" id=\"block_c0eed7126eda7be7da2efb24b0999c43\" data-background=\"dark\">\n\t\t\t<div class=\"page-graphic-element\"\n\t\tdata-vertical=\"bottom\"\n\t\tdata-position=\"inside\"\n\t\tdata-horizontal=\"left\"\n\t\tdata-color=\"platinum\"\n\t>\n\t\t<svg id=\"Layer_1\" data-name=\"Layer 1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 143.98 143.98\">\n  <path d=\"M0,143.98H143.98V0c-.01,79.51-64.47,143.97-143.98,143.98Z\"\/>\n<\/svg>\n\t<\/div>\n\t\n\t<div class=\"blocks-container\">\n\t\t\n\n<div class=\"section-spacing alignfull\" id=\"block_b1ce9e9e16a6ffa21a22f596c804f1e0\" data-size=\"1\"><\/div>\n\n\n\n<div class=\"two-column-content alignfull\" id=\"block_7d85df6d77cf5f828f49f76248a9aed1\">\n\t<div class=\"container\">\n\t\t<div class=\"two-column-content-inner\" data-animation>\n\t\t\t<div class=\"two-column-content-inner-title\">\n\t\t\t\t<div class=\"two-column-content-inner-title-container\">\n\t\t\t\t\t<div class=\"two-column-content-inner-title-inner\">\n\t\t\t\t\t\t<svg width=\"49\" height=\"48\" viewBox=\"0 0 49 48\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M-2.09815e-06 48C6.36519 48 12.4697 45.4714 16.9706 40.9706C21.4714 36.4697 24 30.3652 24 24C24 17.6348 21.4714 11.5303 16.9706 7.02944C12.4697 2.52856 6.3652 1.90276e-07 3.8147e-06 -1.04907e-06L-1.04907e-06 24L-2.09815e-06 48Z\" fill=\"#d04d27\"\/>\n<path d=\"M25 48C31.3652 48 37.4697 45.4714 41.9706 40.9706C46.4714 36.4697 49 30.3652 49 24C49 17.6348 46.4714 11.5303 41.9706 7.02944C37.4697 2.52856 31.3652 1.90276e-07 25 -1.04907e-06L25 24L25 48Z\" fill=\"#d04d27\"\/>\n<\/svg>\n\n\t\t\t\t\t\t\t\t\t\t\t\t<h2>Les d\u00e9cisions anticip\u00e9es <\/h2>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h3>D\u00e9cembre 2012 \u2013 L\u2019ARC clarifie sa position sur les \u00ab arrangements relatifs \u00e0 des dons utilis\u00e9s comme abris fiscaux \u00bb.<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" class=\"two-column-content-inner-image\" src=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/09\/tax-rulings-img-e1663258925478.jpg\" alt=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/09\/tax-rulings-img-e1663258925478.jpg\" loading=\"lazy\">\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"two-column-content-inner-content\">\n\t\t\t\t<p>L\u2019Agence du revenu du Canada (ARC) a confirm\u00e9 par \u00e9crit que les arrangements de dons d\u2019actions accr\u00e9ditives ne constituent pas des \u00ab\u00a0stratag\u00e8mes relatifs \u00e0 des dons utilis\u00e9s comme abris fiscaux\u00a0\u00bb \u2013\u00a0stratag\u00e8mes qui font l\u2019objet de son communiqu\u00e9 de presse du 30\u00a0octobre 2012.<\/p>\n<p>L\u2019ARC a clarifi\u00e9 sa position dans une lettre en r\u00e9ponse aux pr\u00e9occupations exprim\u00e9es par Peartree Financial Services Ltd. (PearTree), chef de file des dons d\u2019actions accr\u00e9ditives au pays. Dans une d\u00e9cision anticip\u00e9e en mati\u00e8re d\u2019imp\u00f4t sur le revenu, l\u2019instance distingue nettement la formule de PearTree des abris fiscaux frauduleux.<\/p>\n<p>Cette nouvelle devrait r\u00e9jouir les donateurs et les organismes de bienfaisance, qui auraient pu appr\u00e9hender le fait de prendre part \u00e0 un arrangement de don d\u2019actions accr\u00e9ditives. Gr\u00e2ce \u00e0 cette clarification de l\u2019ARC, les Canadiens peuvent exprimer leur g\u00e9n\u00e9rosit\u00e9 au moyen de ce levier philanthropique sans craindre que la cotisation de leur d\u00e9claration de revenus soit suspendue.<\/p>\n<p>Dans son communiqu\u00e9, l\u2019ARC semble potentiellement viser l\u2019ensemble des arrangements relatifs \u00e0 des dons. Par d\u00e9finition, un arrangement de don d\u2019actions accr\u00e9ditives est un abri fiscal. C\u2019est pourquoi PearTree doit obtenir de la part de l\u2019ARC un num\u00e9ro d\u2019inscription d\u2019abri fiscal pour chacune de ses transactions. En proc\u00e9dant de la sorte, nous aidons le fisc canadien \u00e0 faire la diff\u00e9rence entre, d\u2019un c\u00f4t\u00e9, les dispositifs l\u00e9gitimes comme l\u2019arrangement de don d\u2019actions accr\u00e9ditives et, de l\u2019autre, les stratag\u00e8mes irrecevables employ\u00e9s \u00e0 des fins lucratives.<\/p>\n<p>Toutefois, une lecture attentive dudit communiqu\u00e9 de presse nous apprend que l\u2019ARC cible les stratag\u00e8mes frauduleux reposant sur la production de re\u00e7us pour une somme sup\u00e9rieure au montant r\u00e9el du don. L\u2019ARC adopte d\u2019ailleurs une position ferme contre les demandes douteuses de remboursement pour don\u00a0: son personnel averti est en mesure de d\u00e9terminer si une transaction est licite ou non. La plus r\u00e9cente d\u00e9cision anticip\u00e9e nous concernant, rendue par l\u2019ARC apr\u00e8s la publication du communiqu\u00e9, le d\u00e9montre bien.<\/p>\n<p>Le 19\u00a0novembre 2012, l\u2019ARC a en effet rendu une d\u00e9cision anticip\u00e9e relativement \u00e0 une transaction organis\u00e9e par PearTree. Dans son document, elle traite pr\u00e9cis\u00e9ment des modifications structurelles \u00e0 apporter aux arrangements de dons d\u2019actions accr\u00e9ditives d\u00e9coulant du d\u00e9p\u00f4t du budget f\u00e9d\u00e9ral de 2011, en plus de fournir des indications techniques sur les modifications l\u00e9gislatives qui s\u2019av\u00e9raient n\u00e9cessaires \u00e0 la mise en \u0153uvre des propositions contenues dans le budget en question.<\/p>\n<p>Un constat s\u2019impose\u00a0: la formule philanthropique de PearTree, l\u00e9gitim\u00e9e par des d\u00e9cisions anticip\u00e9es en mati\u00e8re d\u2019imp\u00f4t sur le revenu, se diff\u00e9rencie nettement des abris fiscaux frauduleux, qui sont dans la ligne de mire de l\u2019ARC.<\/p>\n\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"two-column-content-inner-button\">\n\t\t\t\t\t<a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/CRA-Response-to-News-Release-Dec-2012-Redacted.pdf\" target=\"_blank\">\n\t\t\t\t\t\tDownload Ruling\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"accordion alignfull\" id=\"block_9bca8da844ddd937bc7ba8855993b35f\">\n\t<div class=\"container\">\n\t\t\n\t\t\t\t<div class=\"accordion-inner\" data-animation>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Novembre 2012 \u2013 D\u00e9cision anticip\u00e9e de l\u2019ARC<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>Nous sommes tr\u00e8s fiers d\u2019avoir re\u00e7u de l\u2019ARC, en date du 19\u00a0novembre 2012, une d\u00e9cision anticip\u00e9e en mati\u00e8re d\u2019imp\u00f4t sur le revenu qui traite pr\u00e9cis\u00e9ment de la restructuration de la formule qui nous est propre en cons\u00e9quence du budget f\u00e9d\u00e9ral de 2011. Pareille d\u00e9cision distingue nettement la structure du service offert par PearTree des arrangements relatifs \u00e0 des dons qui sont d\u00e9tourn\u00e9s \u00e0 des fins lucratives. Ces arrangements frauduleux ont r\u00e9cemment fait l\u2019objet d\u2019un communiqu\u00e9 de presse de l\u2019ARC et sont mentionn\u00e9s ailleurs sur notre site web.<\/p>\n<p>Les d\u00e9cisions anticip\u00e9es sont le fruit d\u2019analyses tr\u00e8s pouss\u00e9es de la part de l\u2019ARC et sont rendues \u00e0 sa seule discr\u00e9tion. PearTree a entam\u00e9 sa d\u00e9marche aupr\u00e8s de l\u2019autorit\u00e9 fiscale il y a plus d\u2019un an et y a consacr\u00e9 d\u2019importantes ressources professionnelles et financi\u00e8res. Notre objectif valait les efforts consentis\u00a0: garantir sans l\u2019ombre d\u2019un doute \u00e0 nos clients\u00a0\u2013 donateurs comme organismes de bienfaisance\u00a0\u2013 que nos services sont conformes aux politiques et aux dispositions techniques de la <em>Loi de l\u2019imp\u00f4t sur le revenu<\/em> du Canada.<\/p>\n<p>La pr\u00e9sente d\u00e9cision anticip\u00e9e s\u2019ajoute \u00e0 d\u2019autres demand\u00e9es par PearTree. En outre, elle s\u2019harmonise avec celle r\u00e9cemment obtenue de Revenu Qu\u00e9bec et int\u00e8gre les interpr\u00e9tations techniques produites par l\u2019ARC plus t\u00f4t en 2012 pour notre compte. Ainsi, tant les interpr\u00e9tations techniques que la d\u00e9cision anticip\u00e9e en mati\u00e8re d\u2019imp\u00f4t sur le revenu confirment que l\u2019ARC approuve nos arrangements selon les faits et les modalit\u00e9s \u00e9nonc\u00e9s dans la d\u00e9cision anticip\u00e9e.<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/2012-CRA-Ruling-Nov-2012-Redacted-For-Distribution_Redacted.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Octobre 2012 \u2013 Clarification de la position de l\u2019ARC sur le don d\u2019actions accr\u00e9ditives \u00e9mises par une soci\u00e9t\u00e9 ferm\u00e9e<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>En vertu de l\u2019entr\u00e9e en vigueur des dispositions sur les re\u00e7us de dons pour une partie de la valeur propos\u00e9es pour la <em>Loi de l\u2019imp\u00f4t sur le revenu<\/em> du Canada, le don d\u2019actions accr\u00e9ditives \u00e9mises par une soci\u00e9t\u00e9 ferm\u00e9e (dont les titres ne sont pas n\u00e9goci\u00e9s en bourse) est d\u2019une valeur r\u00e9put\u00e9e nulle. Il n\u2019est donc pas admissible au cr\u00e9dit d\u2019imp\u00f4t pour dons, bien que l\u2019organisme de bienfaisance re\u00e7oive et revende les actions. L\u2019ARC reconna\u00eet qu\u2019il s\u2019agit l\u00e0 d\u2019une anomalie et a renvoy\u00e9 PearTree au minist\u00e8re des Finances pour demander que la Loi soit modifi\u00e9e.<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/CRA-Technical-Interpretation-Private-Company-FT-Shares-Oct-2012-Redacted.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Mai 2012 \u2013 Interpr\u00e9tation technique de l\u2019ARC sur le compte de dividendes en capital (CDC)<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>Dans son interpr\u00e9tation technique publi\u00e9e r\u00e9cemment, l\u2019ARC confirme le traitement fiscal du compte de dividendes en capital, qui fait partie de la structure des transactions que nous organisons pour les dons d\u2019actions accr\u00e9ditives.<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/CRA-Technical-Interpretation-Capital-Dividend-Account-CDA-May-20121.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Mars  2011 \u2013 D\u00e9cision anticip\u00e9e de Revenu Qu\u00e9bec<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>En r\u00e9ponse aux modifications contenues dans le budget f\u00e9d\u00e9ral de mars\u00a02011 quant au traitement fiscal des dons d\u2019actions accr\u00e9ditives, PearTree a revu sa formule de fa\u00e7on \u00e0 combiner l\u2019achat et le don avec l\u2019achat et la revente imm\u00e9diate des actions accr\u00e9ditives par le souscripteur-donateur, le tout afin de r\u00e9duire davantage le co\u00fbt apr\u00e8s imp\u00f4t des dons. La d\u00e9cision anticip\u00e9e remise \u00e0 PearTree en d\u00e9cembre\u00a02011 reprend essentiellement celle de 2010, le seul ajout notoire \u00e9tant l\u2019\u00e9l\u00e9ment susmentionn\u00e9 li\u00e9 aux transactions (voir la d\u00e9cision\u00a0H \u00e0 ce sujet). La d\u00e9cision comprend \u00e9galement une \u00e9valuation positive au titre de la RGAE (d\u00e9cision\u00a0J).<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/2011-Revenu-Quebec-Ruling-Dec-20111.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Mars 2011 \u2013 Interpr\u00e9tation technique de l\u2019ARC sur la distinction entre gain en capital et revenu<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>Ayant modifi\u00e9 le format de ses transactions (achat et revente imm\u00e9diate des actions accr\u00e9ditives par le souscripteur-donateur) dans la foul\u00e9e du budget f\u00e9d\u00e9ral de 2011, PearTree a demand\u00e9 \u00e0 l\u2019ARC de pr\u00e9ciser si les produits issus de la revente des titres seraient trait\u00e9s comme un revenu ou un gain en capital. L\u2019interpr\u00e9tation technique de l\u2019ARC qui en d\u00e9coule peut \u00eatre t\u00e9l\u00e9charg\u00e9e et consult\u00e9e (sous une forme caviard\u00e9e).<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/CRA-TI-Capital-vs.-Income-Mar-2012.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Janvier 2010 \u2013 D\u00e9cision anticip\u00e9e de Revenu Qu\u00e9bec<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>PearTree re\u00e7oit sa premi\u00e8re d\u00e9cision anticip\u00e9e de Revenu Qu\u00e9bec, qui comprend une \u00e9valuation positive au titre de la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGAE).<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/2010-Revenu-Quebec-Ruling-Jan-20101.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t<button class=\"accordion-item-title\">\n\t\t\t\t\t\t<h3>Novembre 2009 \u2013 Premi\u00e8re d\u00e9cision anticip\u00e9e de l\u2019ARC concernant PearTree<\/h3>\n\t\t\t\t\t\t<svg width=\"24\" height=\"22\" viewBox=\"0 0 24 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M11.3813 14.1187C11.723 14.4604 12.277 14.4604 12.6187 14.1187L18.1872 8.55025C18.5289 8.20854 18.5289 7.65452 18.1872 7.31282C17.8455 6.97111 17.2915 6.97111 16.9497 7.31282L12 12.2626L7.05025 7.31282C6.70854 6.97111 6.15452 6.97111 5.81282 7.31282C5.47111 7.65452 5.47111 8.20854 5.81282 8.55025L11.3813 14.1187ZM12.875 13.5V12.5H11.125V13.5H12.875Z\" fill=\"#2B2B2B\"\/>\n<\/svg>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"accordion-item-content\">\n\t\t\t\t\t\t<p>PearTree a sollicit\u00e9 une premi\u00e8re d\u00e9cision anticip\u00e9e de l\u2019ARC en mati\u00e8re d\u2019imp\u00f4t sur le revenu, d\u00e9sirant ainsi confirmer le traitement fiscal des dons d\u2019actions accr\u00e9ditives qu\u2019il organise \u00e0 titre de service. Nous demeurons \u00e0 ce jour le principal demandeur des d\u00e9cisions nous concernant.<\/p>\n<p><a href=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/10\/2009-CRA-Ruling-Nov-2009.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger le document<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":13540,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-empty-dark.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-13545","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9cisions et interpr\u00e9tations techniques en imp\u00f4t | PearTree<\/title>\n<meta name=\"description\" content=\"Get updates from PearTree&#039;s 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