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.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
In association with
Related Video
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration
Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:
  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.
  • Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.
    If you do not want us to provide your name and email address you may opt out by clicking here
    If you do not wish to receive any future announcements of products and services offered by Mondaq you may opt out by clicking here

    Terms & Conditions and Privacy Statement

    Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

    Use of www.mondaq.com

    You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.

    Disclaimer

    Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

    The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.

    Registration

    Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

    • To allow you to personalize the Mondaq websites you are visiting.
    • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
    • To produce demographic feedback for our information providers who provide information free for your use.

    Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

    Information Collection and Use

    We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

    We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

    Mondaq News Alerts

    In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

    Cookies

    A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

    Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

    Log Files

    We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

    Links

    This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

    Surveys & Contests

    From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

    Mail-A-Friend

    If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

    Emails

    From time to time Mondaq may send you emails promoting Mondaq services including new services. You may opt out of receiving such emails by clicking below.

    *** If you do not wish to receive any future announcements of services offered by Mondaq you may opt out by clicking here .

    Security

    This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

    Correcting/Updating Personal Information

    If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

    Notification of Changes

    If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

    How to contact Mondaq

    You can contact us with comments or queries at enquiries@mondaq.com.

    If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.

    By clicking Register you state you have read and agree to our Terms and Conditions