{"id":4420,"date":"2023-11-13T23:57:57","date_gmt":"2023-11-13T23:57:57","guid":{"rendered":"https:\/\/consultaxe.com\/?p=4420"},"modified":"2024-05-09T01:05:32","modified_gmt":"2024-05-09T01:05:32","slug":"qui-de-lemployeur-ou-de-lemploye-est-responsable-de-payer-les-tps-tvh-tvq-applicables-sur-les-montants-davantages-imposables","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4420","title":{"rendered":"Qui de l\u2019employeur ou de l\u2019employ\u00e9 est responsable de payer les TPS\/TVH\/TVQ applicables sur les montants d\u2019avantages imposables?"},"content":{"rendered":"<p><em>14 novembre 2023<\/em><\/p>\n<p><span style=\"font-weight: 400;\">C\u2019est l\u2019employeur qui est responsable de percevoir et payer les TPS\/TVH\/TVQ applicables sur les avantages imposables des employ\u00e9s et des actionnaires.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les employeurs se souviennent habituellement qu\u2019ils sont tenus de calculer les avantages imposables qui doivent \u00eatre d\u00e9clar\u00e9s sur les formulaires T4 et Relev\u00e9 1 de leurs employ\u00e9es, mais ils ne se souviennent pas toujours qu\u2019ils peuvent devoir verser des taxes sur ces avantages.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ces taxes ne doivent pas \u00eatre per\u00e7ues par l\u2019employeur aupr\u00e8s de ses employ\u00e9s. \u00c0 ce sujet, le Chapitre 5 du Guide de l\u2019employeur T-4130 publi\u00e9 par l\u2019ARC \u00e9nonce\u00a0:\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">\u00ab\u00a0Si le bien ou le service donnant lieu \u00e0 l\u2019avantage imposable est soumis \u00e0 la\u00a0TPS\/TVH, vous \u00eates consid\u00e9r\u00e9 comme ayant per\u00e7u la\u00a0TPS\/TVH\u00a0sur cet avantage. Il existe toutefois des situations o\u00f9 vous ne serez pas consid\u00e9r\u00e9 comme ayant per\u00e7u la\u00a0TPS\/TVH\u00a0sur des avantages accord\u00e9s aux employ\u00e9s. Ces situations se retrouvent dans la section\u00a0\u00ab\u00a0<\/span><\/i><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/formulaires-publications\/publications\/t4130\/guide-employeur-avantages-allocations-imposables.html#Sttns_ou_vous_n_etes_pas\"><i><span style=\"font-weight: 400;\">Situations o\u00f9 vous n\u2019\u00eates pas consid\u00e9r\u00e9 comme ayant per\u00e7u\u00a0la\u00a0TPS\/TVH<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u00a0\u00bb sur cette page.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">[\u2026]<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">L\u2019employ\u00e9 ne paie pas la\u00a0TPS\/TVH\u00a0que vous devez verser sur les avantages imposables. Toutefois, comme mentionn\u00e9 dans les chapitres pr\u00e9c\u00e9dents, un montant pour la\u00a0TPS\/TVH\u00a0est d\u00e9j\u00e0 inclus dans les avantages imposables inscris sur le feuillet\u00a0T4 de l\u2019employ\u00e9.\u00a0\u00bb<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>14 novembre 2023 C\u2019est l\u2019employeur qui est responsable de percevoir et payer les TPS\/TVH\/TVQ applicables sur les avantages imposables des employ\u00e9s et des actionnaires.\u00a0 Les employeurs se souviennent habituellement qu\u2019ils sont tenus de calculer les avantages imposables qui doivent \u00eatre d\u00e9clar\u00e9s sur les formulaires T4 et Relev\u00e9 1 de leurs employ\u00e9es, mais ils ne se [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4421,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[],"class_list":["post-4420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avantages-imposables"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qui de l\u2019employeur ou de l\u2019employ\u00e9 est responsable de payer les TPS\/TVH\/TVQ applicables sur les montants d\u2019avantages imposables? - Consultaxe<\/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:\/\/consultaxe.com\/?p=4420\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui de l\u2019employeur ou de l\u2019employ\u00e9 est responsable de payer les TPS\/TVH\/TVQ applicables sur les montants d\u2019avantages imposables? - Consultaxe\" \/>\n<meta property=\"og:description\" content=\"14 novembre 2023 C\u2019est l\u2019employeur qui est responsable de percevoir et payer les TPS\/TVH\/TVQ applicables sur les avantages imposables des employ\u00e9s et des actionnaires.\u00a0 Les employeurs se souviennent habituellement qu\u2019ils sont tenus de calculer les avantages imposables qui doivent \u00eatre d\u00e9clar\u00e9s sur les formulaires T4 et Relev\u00e9 1 de leurs employ\u00e9es, mais ils ne se [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/consultaxe.com\/?p=4420\" \/>\n<meta property=\"og:site_name\" content=\"Consultaxe\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-13T23:57:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-09T01:05:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/consultaxe.com\/wp-content\/uploads\/2023\/11\/linkedin-sales-solutions-YDVdprpgHv4-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1746\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michel Lavigne\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michel Lavigne\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/consultaxe.com\\\/?p=4420#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/consultaxe.com\\\/?p=4420\"},\"author\":{\"name\":\"Michel Lavigne\",\"@id\":\"https:\\\/\\\/consultaxe.com\\\/#\\\/schema\\\/person\\\/38b0b10d8296cbc58e3643e77be8f772\"},\"headline\":\"Qui de l\u2019employeur ou de l\u2019employ\u00e9 est responsable de payer les TPS\\\/TVH\\\/TVQ applicables sur les montants d\u2019avantages imposables?\",\"datePublished\":\"2023-11-13T23:57:57+00:00\",\"dateModified\":\"2024-05-09T01:05:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/consultaxe.com\\\/?p=4420\"},\"wordCount\":258,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/consultaxe.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/consultaxe.com\\\/?p=4420#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/consultaxe.com\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/linkedin-sales-solutions-YDVdprpgHv4-unsplash-scaled.jpg\",\"articleSection\":[\"Avantages imposables\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/consultaxe.com\\\/?p=4420#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/consultaxe.com\\\/?p=4420\",\"url\":\"https:\\\/\\\/consultaxe.com\\\/?p=4420\",\"name\":\"Qui de l\u2019employeur ou de l\u2019employ\u00e9 est responsable de payer les TPS\\\/TVH\\\/TVQ applicables sur les montants d\u2019avantages imposables? 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