{"id":4525,"date":"2024-02-20T06:30:24","date_gmt":"2024-02-20T06:30:24","guid":{"rendered":"https:\/\/consultaxe.com\/ce-qui-touche-les-logements-habitations-copy\/"},"modified":"2024-05-09T01:13:02","modified_gmt":"2024-05-09T01:13:02","slug":"avantages-imposables-automobile","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4525","title":{"rendered":"Avantages imposables &#8211; Automobile\u00a0"},"content":{"rendered":"<p><em>22 f\u00e9vrier 2024<\/em><\/p>\n<p><b>CPA \u2013 entreprises<\/b><\/p>\n<p>Les employeurs qui sont des\u00a0inscrits\u00a0doivent payer\/verser les TPS\/TVH\/TVQ sur certains avantages imposables qui sont accord\u00e9s \u00e0 leurs salari\u00e9s (notamment sur les biens et les services taxables (autres que d\u00e9tax\u00e9s), mis \u00e0 la disposition de ces derniers. La valeur totale ou partielle (y compris les TPS\/TVH\/TVQ, s&rsquo;il y a lieu) de ces avantages doit \u00eatre incluse dans le calcul du revenu imposable des salari\u00e9s. De plus, les TPS\/TVH\/TVQ doivent \u00eatre incluses dans le calcul de la taxe nette de l&#8217;employeur.<\/p>\n<p>Au Qu\u00e9bec, les montants de la TPS et de la TVQ que l&#8217;employeur doit remettre aux autorit\u00e9s fiscales relativement aux<strong> avantages imposables non li\u00e9s aux frais de fonctionnement<\/strong> d&rsquo;une automobile correspondent aux\u00a0<strong>4\/104\u00a0(pour la TPS) et aux\u00a09,975\/109,975\u00a0(pour la TVQ)<\/strong> de la valeur qui correspond au total des avantages imposables d\u00e9clar\u00e9s (TPS et TVQ incluses) diminu\u00e9e des sommes rembours\u00e9es par le salari\u00e9 pour des frais relatifs au droit d&rsquo;usage et au fonctionnement d&rsquo;une automobile. Si les <strong>avantages imposables sont li\u00e9s au fonctionnement d&rsquo;une automobile<\/strong>, les montants de TPS et de TVQ que l&#8217;employeur doit remettre correspondent au pourcentage r\u00e9glementaire applicable \u00e0 la valeur totale, <strong>soit\u00a03 %\u00a0pour la TPS <\/strong>et<strong>\u00a06 %\u00a0pour la TVQ.<\/strong><\/p>\n<p>Dans certains cas, les biens achet\u00e9s ou lou\u00e9s en vue de fournir des avantages imposables aux salari\u00e9s font l&rsquo;objet de restrictions relatives aux cr\u00e9dits de taxes sur intrants (CTI) et aux remboursements de la taxe sur les intrants (RTI). Par exemple, aucun CTI ni aucun RTI ne peuvent \u00eatre demand\u00e9s par un employeur relativement aux biens ou aux services acquis exclusivement (\u00e0 90 % ou plus) pour la consommation ou l&rsquo;utilisation personnelle d&rsquo;un salari\u00e9.<\/p>\n<p>Les taxes ne doivent pas \u00eatre pay\u00e9es\/vers\u00e9es si l&#8217;employeur ne peut pas demander de CTI ni de RTI pour de tels biens ou services.<br \/>\nCertains v\u00e9hicules ne sont pas consid\u00e9r\u00e9s comme une \u00ab\u00a0automobile\u00a0\u00bb (voir la section concernant les v\u00e9hicules \u00e0 moteur du guide IN-253 de Revenu Qu\u00e9bec sur les avantages imposables). Dans ce cas, il n\u2019y aucun avantage imposable \u00e0 inclure dans le revenu de l\u2019employ\u00e9 pour ces v\u00e9hicules, ni de TPS\/TVQ \u00e0 payer\/verser.<\/p>\n<p>Savez-vous qu\u2019il existe un choix permettant de ne pas assujettir un avantage imposable concernant l\u2019utilisation personnelle d\u2019un v\u00e9hicule aux TPS\/TVQ? Vous pouvez consulter le blogue de Consultaxe au lien ci-dessous pour plus de d\u00e9tail\u00a0:<br \/>\n<a href=\"https:\/\/consultaxe.com\/avantages-imposables-vehicule-personnel\/\" target=\"_blank\" rel=\"noopener\">https:\/\/consultaxe.com\/avantages-imposables-vehicule-personnel\/<\/a><\/p>\n<p>Pour plus de d\u00e9tails, vous trouverez le d\u00e9tail du calcul des montants d\u2019avantages imposables non li\u00e9s aux frais de fonctionnement et ceux relatifs aux frais de fonctionnement dans le guide IN-253 de Revenu Qu\u00e9bec sur les avantages imposables.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>22 f\u00e9vrier 2024 CPA \u2013 entreprises Les employeurs qui sont des\u00a0inscrits\u00a0doivent payer\/verser les TPS\/TVH\/TVQ sur certains avantages imposables qui sont accord\u00e9s \u00e0 leurs salari\u00e9s (notamment sur les biens et les services taxables (autres que d\u00e9tax\u00e9s), mis \u00e0 la disposition de ces derniers. La valeur totale ou partielle (y compris les TPS\/TVH\/TVQ, s&rsquo;il y a lieu) [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4530,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[],"class_list":["post-4525","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>Avantages imposables - Automobile\u00a0 - 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=4525\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avantages imposables - Automobile\u00a0 - Consultaxe\" \/>\n<meta property=\"og:description\" content=\"22 f\u00e9vrier 2024 CPA \u2013 entreprises Les employeurs qui sont des\u00a0inscrits\u00a0doivent payer\/verser les TPS\/TVH\/TVQ sur certains avantages imposables qui sont accord\u00e9s \u00e0 leurs salari\u00e9s (notamment sur les biens et les services taxables (autres que d\u00e9tax\u00e9s), mis \u00e0 la disposition de ces derniers. 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