Canada: Changements Importants Dans Le Traitement Des Dons De Succession

Le budget prévoit des changements importants dans le traitement fiscal des dons faits dans le cadre d'un testament ou de la désignation d'un bénéficiaire.

Selon les règles actuelles, lorsqu'une personne fait un don par testament, le don est considéré comme ayant été fait par la personne en question immédiatement avant son décès. Par conséquent, les crédits d'impôt découlant du don sont appliqués à la dernière déclaration de revenus du donateur. Lorsque la totalité du crédit d'impôt ne peut être utilisée dans la dernière déclaration de revenus du donateur, l'excédent du crédit d'impôt peut être reporté et utilisé dans la déclaration de revenus de l'année précédente. Les crédits d'impôt découlant des dons faits par testament peuvent être utilisés uniquement dans les déclarations de revenus des deux dernières années. Ils ne peuvent pas être utilisés pour réduire l'impôt de la succession après le décès du donateur.

En revanche, si un don est fait par la succession du donateur, le don ne peut être utilisé que pour réduire l'impôt payable par la succession. Les dons de succession ne peuvent être utilisés pour réduire le revenu du donateur au cours de l'année de son décès ni de l'exercice antérieur. La distinction entre les dons par testament et les dons par la succession nécessite l'analyse des modalités du testament et de l'étendue du pouvoir discrétionnaire accordé aux exécuteurs testamentaires. Comme nous l'avons discuté dans d'autres bulletins, il n'est pas toujours facile de détecter si un don particulier est un don par testament ou un don par la succession et les conséquences fiscales peuvent varier considérablement selon la réponse.

La Loi de l'impôt applique également des règles semblables lorsqu'une personne désigne un donataire reconnu à titre de bénéficiaire du produit à la suite d'un décès en vertu d'un REER, d'un FERR, d'un CELI ou d'une police d'assurance-vie. Dans ces circonstances, le crédit d'impôt ne peut être utilisé que dans la déclaration de revenus du donateur des deux dernières années.

Le budget propose d'offrir une certaine flexibilité sur le plan du traitement fiscal de ces dons, lorsqu'ils se produisent à la suite d'un décès après l'année 2015. Plutôt que de considérer que les dons par testament et les dons par désignation directe aient été faits immédiatement avant le décès de la personne, ils seront traités comme s'ils avaient été faits par la succession. Le don sera réputé fait lorsque le bien aura effectivement été transféré à l'organisme de bienfaisance. Les exécuteurs testamentaires auront alors le pouvoir discrétionnaire d'utiliser les crédits d'impôt au cours de l'une ou l'autre des années suivantes :

  • l'année d'imposition de la succession au cours de laquelle le don a été fait;
  • toute année d'imposition antérieure de la succession; ou
  • les deux dernières années d'imposition de la personne avant son décès.

Le budget confirme que les exigences actuelles permettant de déterminer si un REER, un FERR, un CELI ou une police d'assurance-vie est une désignation directe demeurent les mêmes. En règle générale, cela signifie que le transfert de biens à la succession doit se produire à la suite du décès du donateur et doit avoir lieu dans les 36 mois qui suivent la date du décès.

Cette suite de changements est bien accueillie dans le sens qu'elle offre une flexibilité importante aux exécuteurs testamentaires et aux fiduciaires lorsque vient le moment de traiter les impôts d'une personne décédée et de sa succession. Même si le budget ne prévoit pas de clauses législatives spécifiques pour la mise en Suvre de ces changements, il semblerait que les exécuteurs testamentaires et les fiduciaires seront en mesure d'accorder des crédits d'impôt entre la succession et la personne décédée.

Les nouvelles règles permettent également de réduire la portée juridique de la distinction entre les dons par testament et les dons de la succession, mais elles n'éliminent pas cet enjeu. Il ressort de la documentation sur le budget que les nouvelles règles visant à accorder des crédits d'impôt à la succession ou à la personne ou aux deux ne sont possibles que lorsque le don constitue un don par testament. Par conséquent, lorsque la capacité d'allocation est importante, il sera nécessaire de déterminer si le don constitue un don par testament. Toutefois, l'augmentation de la flexibilité signifie que les fiduciaires peuvent utiliser n'importe quel type de don pour réduire l'impôt de la succession, évitant ainsi la nécessité d'analyser la nature du don.

Cette mesure s'appliquera aux années d'imposition à compter de 2016. Il sera intéressant d'examiner les dispositions de la loi lorsqu'elles seront rendues publiques. C'est seulement à ce moment-là que nous serons en mesure de déterminer plus précisément le champ d'application de cette nouvelle règle. Même si cette proposition dans son état actuel devrait être bien accueillie dans le milieu et par les planificateurs successoraux, il n'est pas clair si les propositions du budget traiteront les enjeux qui peuvent survenir sur le plan de la disponibilité de crédits d'impôt pour les dons effectués à partir d'une fiducie testamentaire du conjoint lors du décès du conjoint bénéficiaire. Espérerons que les dispositions de la loi dans leur forme définitive aborderont cet enjeu.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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