{"id":4723,"date":"2024-07-08T19:41:12","date_gmt":"2024-07-08T19:41:12","guid":{"rendered":"https:\/\/consultaxe.com\/vous-louez-votre-condo-en-vertu-de-baux-a-long-terme-mais-vous-etes-tentes-de-le-louer-a-court-terme-avez-vous-pense-aux-impacts-en-tps-tvq-copy\/"},"modified":"2024-07-08T19:46:40","modified_gmt":"2024-07-08T19:46:40","slug":"vous-desirez-modifier-un-contrat-de-facon-retroactive-assurez-vous-que-les-modifications-soient-opposables-a-revenu-quebec","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4723","title":{"rendered":"Vous d\u00e9sirez modifier un contrat de fa\u00e7on r\u00e9troactive ? Assurez-vous que les modifications soient opposables \u00e0 Revenu Qu\u00e9bec !"},"content":{"rendered":"<p>Lors du symposium sur les taxes \u00e0 la consommation de mai 2024 de l\u2019APFF, les repr\u00e9sentants de Revenu Qu\u00e9bec ont pr\u00e9cis\u00e9 leur position relativement \u00e0 la rectification de contrat.<\/p>\n<p>Un contrat \u00e9crit qui ne repr\u00e9sente pas l\u2019intention initiale des parties peut \u00eatre modifi\u00e9 de mani\u00e8re r\u00e9troactive au moyen d\u2019un jugement d\u00e9claratoire.<\/p>\n<p>Pour obtenir un tel jugement, une demande en rectification doit :<\/p>\n<ul>\n<li>\u00catre d\u00e9pos\u00e9e par les parties au contrat \u00e0 la Cour sup\u00e9rieure du Qu\u00e9bec;<\/li>\n<li>Mettre en cause Revenu Qu\u00e9bec.<\/li>\n<\/ul>\n<p>En l\u2019absence d\u2019un jugement d\u00e9claratoire, les modifications contractuelles que les parties souhaitent appliquer de mani\u00e8re r\u00e9troactive <u>ne sont pas opposables \u00e0 Revenu Qu\u00e9bec<\/u>.<\/p>\n<p>Les modifications propos\u00e9es doivent servir \u00e0 refl\u00e9ter l\u2019intention initiale des parties et ne doivent pas servir \u00e0 faire une planification fiscale r\u00e9troactive afin d\u2019\u00e9viter des cons\u00e9quences fiscales non planifi\u00e9es<\/p>\n<p><strong>\u00a0<\/strong><strong>Commentaires<\/strong><\/p>\n<p>Si la proc\u00e9dure indiqu\u00e9e ci-dessus n\u2019a pas \u00e9t\u00e9 suivie, Revenu Qu\u00e9bec pourrait consid\u00e9rer que les modifications n\u2019ont pas eu lieu si les modifications apport\u00e9es par les parties sont d\u00e9savantageuses pour ce dernier.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lors du symposium sur les taxes \u00e0 la consommation de mai 2024 de l\u2019APFF, les repr\u00e9sentants de Revenu Qu\u00e9bec ont pr\u00e9cis\u00e9 leur position relativement \u00e0 la rectification de contrat. Un contrat \u00e9crit qui ne repr\u00e9sente pas l\u2019intention initiale des parties peut \u00eatre modifi\u00e9 de mani\u00e8re r\u00e9troactive au moyen d\u2019un jugement d\u00e9claratoire. Pour obtenir un tel [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4725,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post-4723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information-fiscale"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vous d\u00e9sirez modifier un contrat de fa\u00e7on r\u00e9troactive ? 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