{"id":4493,"date":"2024-01-30T18:40:34","date_gmt":"2024-01-30T18:40:34","guid":{"rendered":"https:\/\/consultaxe.com\/en-ce-debut-dannee-ne-manquez-pas-nos-rappels-des-developpements-marquants-en-tps-tvh-tvq-tvp-au-canada-copy\/"},"modified":"2024-05-09T01:11:52","modified_gmt":"2024-05-09T01:11:52","slug":"developpements-importants-en-2023-taxe-provinciale-colombie-britannique","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4493","title":{"rendered":"D\u00e9veloppements importants en 2023 &#8211; Taxe provinciale &#8211; Colombie Britannique"},"content":{"rendered":"<p><em>31 janvier 2024<\/em><\/p>\n<p><b>CPA, Entreprises avec activit\u00e9s dans plusieurs provinces canadiennes<\/b><\/p>\n<p><strong>Jurisprudence Hootsuite Inc. v. British Columbia (Finance), 2023 BCSC 358<\/strong><\/p>\n<p>Le 10 mars 2023, la Cour Supr\u00eame de la Colombie-Britannique a rendu une d\u00e9cision importante concernant l\u2019application de la taxe de vente provinciale (TVP) de la Colombie-Britannique dans l\u2019affaire Hootsuite Inc. v. British Columbia (Finance), 2023 BCSC 358.<\/p>\n<p>Il s\u2019agit d\u2019une d\u00e9cision attendue qui statue sur l\u2019application de la TVP \u00e0 diff\u00e9rents services offerts sur le web. La Cour devait notamment d\u00e9terminer si les services d\u2019entreposage de donn\u00e9es dans le nuage et diff\u00e9rents services en lien avec l\u2019entreposage de donn\u00e9es constituent des services assujettis \u00e0 la TVP.<\/p>\n<p>Hootsuite Inc. a eu gain de cause sur tous les \u00e9l\u00e9ments indiqu\u00e9s ci-dessous. La TVP n\u2019\u00e9tait pas applicable, contrairement \u00e0 la position du Minist\u00e8re des Finances indiqu\u00e9e dans les Bulletins PST 105 &#8211; Software, et PST 107 &#8211; Telecommunications services.<\/p>\n<p>Hootsuite n\u2019avait pas \u00e0 s\u2019autocotiser en TVP sur les diff\u00e9rents services acquis aupr\u00e8s de fournisseurs comme Amazon et AWS Direct Connect.<\/p>\n<p><strong>Modification r\u00e9troactive de la TVP suite \u00e0 la d\u00e9cision de la Cour Supr\u00eame de la CB<\/strong><\/p>\n<p>En juin 2023, suite \u00e0 la d\u00e9cision Hootsuite Inc. v. British Columbia (Finance), 2023 BCSC 358, le Minist\u00e8re des finances de la province a \u00e9mis le Bulletin 2023-005 pour aviser les fournisseurs et acqu\u00e9reurs de sa position relative \u00e0 l\u2019application de la TVP suite \u00e0 la d\u00e9cision.<\/p>\n<p><strong>Avant la d\u00e9cision<\/strong><\/p>\n<p>G\u00e9n\u00e9ralement, le Minist\u00e8re consid\u00e9rait les \u00ab cloud computing services (such as software as a service, remote storage and computing capacity) \u00bb comme \u00e9tant soit un droit d\u2019acc\u00e8s \u00e0 un programme informatique taxable ou un service de t\u00e9l\u00e9communication taxable, ou les deux.<\/p>\n<p>Cependant, les services de support n\u2019\u00e9taient pas taxables, sauf si le service de support incluait un droit non accessoire d\u2019utiliser un programme informatique ou un service de t\u00e9l\u00e9communication, dans ce cas le service \u00e9tait taxable.<\/p>\n<p><strong>La r\u00e9ponse du Minist\u00e8re suite \u00e0 la d\u00e9cision<\/strong><\/p>\n<p>En r\u00e9ponse \u00e0 cette d\u00e9cision, le gouvernement veut modifier la loi r\u00e9troactivement dans le budget de 2024 pour supporter la position du Minist\u00e8re des Finances avant la d\u00e9cision.<\/p>\n<p>Le Minist\u00e8re recommande aux fournisseurs et acqu\u00e9reurs de continuer \u00e0 suivre la position indiqu\u00e9e dans les Bulletins PST 105 &#8211; Software, et PST 107 &#8211; Telecommunications services.<\/p>\n<p><strong>Commentaires<\/strong><\/p>\n<p>Les modifications de loi r\u00e9troactives lorsque les autorit\u00e9s fiscales n\u2019ont pas gain de cause minent la cr\u00e9dibilit\u00e9 des tribunaux et du syst\u00e8me fiscal dans son ensemble.<\/p>\n<p>Une telle modification devrait \u00eatre permise seulement dans de tr\u00e8s rare cas o\u00f9 la stabilit\u00e9 financi\u00e8re du gouvernement est affect\u00e9e suite \u00e0 une d\u00e9cision des tribunaux.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>31 janvier 2024 CPA, Entreprises avec activit\u00e9s dans plusieurs provinces canadiennes Jurisprudence Hootsuite Inc. v. British Columbia (Finance), 2023 BCSC 358 Le 10 mars 2023, la Cour Supr\u00eame de la Colombie-Britannique a rendu une d\u00e9cision importante concernant l\u2019application de la taxe de vente provinciale (TVP) de la Colombie-Britannique dans l\u2019affaire Hootsuite Inc. v. British Columbia [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4507,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-de-ventes-provinciales"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9veloppements importants en 2023 - Taxe provinciale - Colombie Britannique - 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=4493\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9veloppements importants en 2023 - Taxe provinciale - Colombie Britannique - Consultaxe\" \/>\n<meta property=\"og:description\" content=\"31 janvier 2024 CPA, Entreprises avec activit\u00e9s dans plusieurs provinces canadiennes Jurisprudence Hootsuite Inc. v. 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