{"id":4483,"date":"2024-01-30T17:12:33","date_gmt":"2024-01-30T17:12:33","guid":{"rendered":"https:\/\/consultaxe.com\/savez-que-lapplication-des-tps-tvh-tvq-va-varier-selon-le-type-dentente-dacquisition-de-gaz-naturel-choisie-copy\/"},"modified":"2024-05-09T01:11:20","modified_gmt":"2024-05-09T01:11:20","slug":"en-ce-debut-dannee-ne-manquez-pas-nos-rappels-des-developpements-marquants-en-tps-tvh-tvq-tvp-au-canada","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4483","title":{"rendered":"En ce d\u00e9but d\u2019ann\u00e9e, ne manquez pas nos rappels des d\u00e9veloppements marquants en TPS\/TVH\/TVQ\/TVP au Canada.\u00a0"},"content":{"rendered":"<p><em>30 janvier 2024<\/em><\/p>\n<p><b>Entreprises et bureaux comptables\u00a0 <\/b><\/p>\n<p><b>Rappel #1 :<br \/>\n<\/b><\/p>\n<ul>\n<li><strong>Nouvel identificateur unique\u00a0RT9999<\/strong><\/li>\n<\/ul>\n<p>Tous les num\u00e9ros de compte sous le r\u00e9gime simplifi\u00e9 de la <strong>TPS\/TVH<\/strong> qui ont \u00e9t\u00e9 cr\u00e9\u00e9s avant le 16 mai 2023 ont automatiquement \u00e9t\u00e9 modifi\u00e9s pour inclure le nouvel identificateur unique <strong>RT9999<\/strong> le 30 juin 2023, qui est r\u00e9put\u00e9 \u00eatre entr\u00e9 en vigueur le 1er juillet 2023, ce qui permet de faire la distinction plus facilement distinguer entre les personnes inscrites sous le r\u00e9gime simplifi\u00e9 de la <strong>TPS\/TVH<\/strong> et les personnes inscrites sous le r\u00e9gime habituel de la <strong>TPS\/TVH<\/strong>.<\/p>\n<ul>\n<li><strong>La cause Fiera Foods Company c. le Roi<\/strong><\/li>\n<\/ul>\n<p>La d\u00e9cision traitait de plusieurs \u00e9l\u00e9ments, mais la Cour a \u00e9nonc\u00e9 des \u00e9l\u00e9ments tr\u00e8s importants concernant la documentation n\u00e9cessaire afin de pouvoir r\u00e9clamer des <strong>CTI<\/strong>. En effet, la Cour a mentionn\u00e9 qu\u2019il \u00e9tait n\u00e9cessaire d\u2019obtenir les informations requises par la Loi sur la taxe d\u2019accise (<strong>LTA<\/strong>) avant de pouvoir r\u00e9clamer des <strong>CTI<\/strong>, mais que l\u2019ARC n\u2019avait pas le droit de sp\u00e9cifier la forme des documents ou des informations obtenues. Il est seulement pertinent que l\u2019information obtenue et conserv\u00e9e soit fiable.<\/p>\n<p>De plus, le fait que les agences \u00e0 titre de fournisseur ne respecte pas la l\u00e9gislation applicable pour le traitement des travailleurs temporaires \u00e0 titre d\u2019employ\u00e9e ne change pas le fait que des services ont \u00e9t\u00e9 fournis par ces agences \u00e0 Fiera Foods Compagny et que ce dernier a pay\u00e9 pour leurs services plus la <strong>TVH<\/strong> applicable conform\u00e9ment \u00e0 l\u2019article <strong>165 LTA<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>30 janvier 2024 Entreprises et bureaux comptables\u00a0 Rappel #1 : Nouvel identificateur unique\u00a0RT9999 Tous les num\u00e9ros de compte sous le r\u00e9gime simplifi\u00e9 de la TPS\/TVH qui ont \u00e9t\u00e9 cr\u00e9\u00e9s avant le 16 mai 2023 ont automatiquement \u00e9t\u00e9 modifi\u00e9s pour inclure le nouvel identificateur unique RT9999 le 30 juin 2023, qui est r\u00e9put\u00e9 \u00eatre entr\u00e9 en [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4491,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-4483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conformite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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