{"id":4428,"date":"2023-11-21T14:21:28","date_gmt":"2023-11-21T14:21:28","guid":{"rendered":"https:\/\/consultaxe.com\/?p=4428"},"modified":"2024-05-09T01:06:27","modified_gmt":"2024-05-09T01:06:27","slug":"couvrez-vous-du-risque-lie-a-des-activites-a-lexterieur-du-canada-larret-northbridge-commercial-insurance-corporation-change-la-donne","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4428","title":{"rendered":"Couvrez-vous du risque li\u00e9 \u00e0 des activit\u00e9s \u00e0 l\u2019ext\u00e9rieur du Canada? L\u2019arr\u00eat Northbridge Commercial Insurance Corporation change la donne!"},"content":{"rendered":"<p><em><span style=\"font-weight: 400;\">21 novembre 2023<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">Assureurs \u2013\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u2019arr\u00eat <em>Northbridge Commercial Insurance Corporation<\/em> contre le Roi a renvers\u00e9 le jugement de la Cour canadienne de l\u2019imp\u00f4t. En effet, ce jugement a permis \u00e0 une institution financi\u00e8re qui \u00e9mettait des polices d\u2019assurances pour des compagnies de camionnage qui op\u00e9raient au Canada et aux \u00c9tats-Unis, de r\u00e9clamer des CTI en partie sur certaines de ses d\u00e9penses, puisque l\u2019inscrit effectuait certaines fournitures d\u00e9tax\u00e9es. La Cour d\u2019appel f\u00e9d\u00e9ral a ainsi d\u00e9termin\u00e9 que les portions des polices d\u2019assurance qui \u00e9taient li\u00e9es \u00e0 des accidents \u00e0 l\u2019ext\u00e9rieur du Canada se qualifiaient de fournitures d\u00e9tax\u00e9es, puisqu\u2019elles devaient \u00eatre trait\u00e9es comme des fournitures de services export\u00e9s, d\u00e9tax\u00e9es selon l\u2019article 2 de la partie 9 de l\u2019annexe VI de la LTA. La d\u00e9termination de la partie des polices d\u2019assurance qui \u00e9tait en lien avec des fournitures de services export\u00e9es se devait alors d\u2019\u00eatre \u00e9valu\u00e9e sur plusieurs crit\u00e8res.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N&rsquo;h\u00e9sitez pas \u00e0 appeler nos sp\u00e9cialistes afin que nous d\u00e9terminions s\u2019il y a un potentiel de r\u00e9clamation pour vous!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>21 novembre 2023 Assureurs \u2013\u00a0 L\u2019arr\u00eat Northbridge Commercial Insurance Corporation contre le Roi a renvers\u00e9 le jugement de la Cour canadienne de l\u2019imp\u00f4t. En effet, ce jugement a permis \u00e0 une institution financi\u00e8re qui \u00e9mettait des polices d\u2019assurances pour des compagnies de camionnage qui op\u00e9raient au Canada et aux \u00c9tats-Unis, de r\u00e9clamer des CTI en [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4429,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48,49],"tags":[],"class_list":["post-4428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conformite","category-services-financiers"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Couvrez-vous du risque li\u00e9 \u00e0 des activit\u00e9s \u00e0 l\u2019ext\u00e9rieur du Canada? L\u2019arr\u00eat Northbridge Commercial Insurance Corporation change la donne! - 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=4428\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Couvrez-vous du risque li\u00e9 \u00e0 des activit\u00e9s \u00e0 l\u2019ext\u00e9rieur du Canada? L\u2019arr\u00eat Northbridge Commercial Insurance Corporation change la donne! - Consultaxe\" \/>\n<meta property=\"og:description\" content=\"21 novembre 2023 Assureurs \u2013\u00a0 L\u2019arr\u00eat Northbridge Commercial Insurance Corporation contre le Roi a renvers\u00e9 le jugement de la Cour canadienne de l\u2019imp\u00f4t. 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