{"id":8604,"date":"2016-12-25T00:00:00","date_gmt":"2016-12-25T05:00:00","guid":{"rendered":"https:\/\/wp.edilex.com\/mutation-immobiliere-raphael-barchichat-psb-boisjoli\/"},"modified":"2024-03-26T10:57:31","modified_gmt":"2024-03-26T14:57:31","slug":"mutation-immobiliere-raphael-barchichat-psb-boisjoli","status":"publish","type":"post","link":"https:\/\/edilex.com\/fr\/blog\/2016\/12\/25\/mutation-immobiliere-raphael-barchichat-psb-boisjoli\/","title":{"rendered":"La nouvelle loi qu\u00e9b\u00e9coise sur les droits de mutation immobili\u00e8re"},"content":{"rendered":"<div class=\"prose\">Le budget qu\u00e9b\u00e9cois pour l\u2019ann\u00e9e 2016-2017 vise \u00e0 \u00e9liminer l\u2019utilisation de certaines techniques d\u2019\u00e9vitement des droits de mutation immobili\u00e8re (commun\u00e9ment appel\u00e9 la \u00ab&nbsp;<em>taxe de bienvenue<\/em>&nbsp;\u00bb ou \u00ab&nbsp;DMI&nbsp;\u00bb). Il ajoute \u00e9galement deux exon\u00e9rations afin de moderniser le r\u00e9gime. Ces amendements propos\u00e9s \u00e0 la Loi concernant les droits sur les mutations immobili\u00e8res s\u2019appliqueront \u00e0 l\u2019\u00e9gard des transferts effectu\u00e9s apr\u00e8s le jour du discours sur le budget (17&nbsp;mars&nbsp;2016).<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">Le syst\u00e8me des DMI remonte \u00e0 1976 et n\u2019avait jamais \u00e9t\u00e9 modifi\u00e9 en profondeur afin de corriger certaines des \u00e9chappatoires fiscales souvent utilis\u00e9es, telles que l\u2019utilisation de transferts non-inscrits, l\u2019utilisation de soci\u00e9t\u00e9s pr\u00eate-noms ou d\u00e9tenant le titre pour une JVM n\u00e9gligeable et les op\u00e9rations techniquement con\u00e7ues pour b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration. Les municipalit\u00e9s n\u2019\u00e9taient g\u00e9n\u00e9ralement pas en mesure de pr\u00e9venir ces op\u00e9rations puisqu\u2019elles n\u2019\u00e9taient pas interdites.<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">L\u2019une des \u00e9chappatoires \u00e9tait l\u2019existence d\u2019une exon\u00e9ration dans certaines circonstances lorsque le c\u00e9dant d\u00e9tenait au moins 90&nbsp;pour cent des actions \u00e9mises d\u2019une soci\u00e9t\u00e9 ayant droit de vote au moment du transfert. Toutefois, il est clair que l\u2019exon\u00e9ration ne devrait pas \u00eatre applicable dans un contexte de vente d\u2019immeubles \u00e0 une personne sans lien de d\u00e9pendance par l\u2019interm\u00e9diaire d\u2019une nouvelle soci\u00e9t\u00e9. Par cons\u00e9quent, le budget propose d\u2019exiger le maintien de cette condition d\u2019exon\u00e9ration de 90&nbsp;pour cent pendant au moins 24&nbsp;mois \u00e0 la suite du transfert (le \u00ab&nbsp;m\u00e9canisme de divulgation&nbsp;\u00bb). Les personnes sans lien de d\u00e9pendance d\u00e9sirant se pr\u00e9valoir de cette exon\u00e9ration devront demeurer \u00ab&nbsp;impliqu\u00e9es&nbsp;\u00bb pendant cette p\u00e9riode. De plus, le budget restreint l\u2019exon\u00e9ration applicable \u00e0 deux personnes morales \u00e9troitement li\u00e9es en prenant en compte uniquement les droits de vote; les dispositions ant\u00e9rieures prenaient \u00e9galement en compte la JVM directe et indirecte.<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">Une autre \u00e9chappatoire \u00e9tait que les DMI \u00e9taient dus \u00e0 compter de l\u2019inscription du transfert au registre foncier du Qu\u00e9bec. Ceci \u00e9tait pratique pour les municipalit\u00e9s puisqu\u2019elles avaient facilement acc\u00e8s aux renseignements figurant au registre. N\u00e9anmoins, certains praticiens \u00e9taient souvent d\u2019avis que si le transfert n\u2019\u00e9tait jamais inscrit, les DMI ne devenaient jamais exigibles. Une mani\u00e8re usuelle de conclure un transfert non inscrit (bien que contestable) \u00e9tait la d\u00e9tention du titre par une soci\u00e9t\u00e9 pr\u00eate-nom et la vente subs\u00e9quente des actions de la soci\u00e9t\u00e9 pr\u00eate-nom pour un montant nominal (sans changement du titre sur le bien immobilier sous-jacent); aucune des parties n\u2019inscrivait de transfert puisque le propri\u00e9taire inscrit ne changeait pas. Afin d\u2019imposer ces transferts de propri\u00e9t\u00e9 (effective), le budget pr\u00e9voit dor\u00e9navant clairement que les DMI deviennent dus \u00e0 la date du transfert (effectif) de l\u2019immeuble. Ceci codifie certaines d\u00e9cisions judiciaires qu\u00e9b\u00e9coises selon lesquelles il convient de prendre en compte le moment o\u00f9 le transfert est survenu et non le moment o\u00f9 le titre a \u00e9t\u00e9 inscrit (par exemple&nbsp;: <em>Donnacona (Ville) c. Produits Forestiers Alliance inc.<\/em>, <a href=\"https:\/\/www.canlii.org\/fr\/qc\/qcca\/doc\/2001\/2001canlii20641\/2001canlii20641.html\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">2001 CanLII 20641 (QCCA)<\/a>; <em>Montr\u00e9al (Ville) c. Fonds immobilier maximma<\/em>, <a href=\"https:\/\/www.canlii.org\/fr\/qc\/qcca\/doc\/1998\/1998canlii13008\/1998canlii13008.html\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">1998 CanLII 13008 (QCCA)<\/a>; et <em>Foresterie Noranda inc. c. Corporation municipale de Saint-Aim\u00e9 du Lac des \u00celes<\/em>, <a href=\"https:\/\/www.canlii.org\/fr\/qc\/qcca\/doc\/1998\/1998canlii13012\/1998canlii13012.html\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">1998 CanLII 13012 (QCCA)<\/a>).<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">Si les parties ne d\u00e9clarent pas leurs transferts en vertu du nouveau r\u00e9gime, elles seront soumises \u00e0 un nouveau droit constituant une p\u00e9nalit\u00e9 \u00e9gal \u00e0 150&nbsp;pour cent des DMI (ant\u00e9rieurement, 125 pour cent \u00e0 titre de droit suppl\u00e9tif) qui auraient autrement \u00e9t\u00e9 exigibles, et ce, \u00e0 la place des DMI usuels et avec les int\u00e9r\u00eats sur les arri\u00e9r\u00e9s.<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">Dans le cas des transferts non-inscrits, un nouveau m\u00e9canisme de divulgation \u00e0 la municipalit\u00e9 concern\u00e9e est introduit. Seul le formulaire de la Ville de Montr\u00e9al semble avoir \u00e9t\u00e9 publi\u00e9 (<a href=\"http:\/\/ville.montreal.qc.ca\/pls\/portal\/docs\/PAGE\/SERVICE_FIN_FR\/MEDIA\/DOCUMENTS\/2016_FORMULAIRE_DIVULGATION_MUTATIONS_1.PDF\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">transferts d\u2019immeubles<\/a> et <a href=\"http:\/\/ville.montreal.qc.ca\/pls\/portal\/docs\/PAGE\/SERVICE_FIN_FR\/MEDIA\/DOCUMENTS\/2016_FORMULAIRE_DIVULGATION_MUTATIONS_2.PDF\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">exon\u00e9ration<\/a>), mais les renseignements figurant sur ce formulaire sont ceux devant \u00eatre divulgu\u00e9s \u00e0 toute municipalit\u00e9 qu\u00e9b\u00e9coise dans laquelle le transfert a lieu. L\u2019utilisation du formulaire pr\u00e9par\u00e9 par une ville n\u2019est pas obligatoire, mais la divulgation doit comprendre au minimum les renseignements indiqu\u00e9s <a href=\"http:\/\/www.budget.finances.gouv.qc.ca\/budget\/2016-2017\/fr\/documents\/RenseignementsAdd.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">ici<\/a> (voir pages A.85-86).<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">Les modifications propos\u00e9es par le budget donnent \u00e0 Revenu Qu\u00e9bec et aux municipalit\u00e9s le pouvoir d\u2019\u00e9changer des renseignements relativement aux transferts d\u2019immeubles afin d\u2019aider les municipalit\u00e9s \u00e0 percevoir les DMI. Par exemple, un droit constituant une p\u00e9nalit\u00e9 peut \u00eatre impos\u00e9 lorsqu\u2019un contribuable d\u00e9clare la disposition d\u2019un bien immobilier sur sa d\u00e9claration de revenus, mais ne d\u00e9clare pas le transfert \u00e0 la municipalit\u00e9.<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">Enfin, le budget introduit une nouvelle exon\u00e9ration pour les transferts entre ex-conjoints de fait, pourvu que le transfert soit effectu\u00e9 dans les 12&nbsp;mois de la fin de leur union. De plus, des exon\u00e9rations seront r\u00e9troactivement accord\u00e9es aux organisations internationales gouvernementales qui ont conclu certaines ententes au Qu\u00e9bec.<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\"><strong>Raphael Barchichat<\/strong> PSB Boisjoli LLP,Montr\u00e9al<\/div>\n<div class=\"prose\"><a rel=\"nofollow noopener noreferrer\" target=\"_blank\">rbarchichat@psbboisjoli.ca<\/a><\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\"><strong><em>Canadian Tax Focus <\/em><\/strong><\/div>\n<div class=\"prose\"><em> Volume 6, num\u00e9ro 3, ao\u00fbt 2016 <\/em><\/div>\n<div class=\"prose\">\u00a92016, Fondation canadienne de fiscalit\u00e9<\/div>\n<div class=\"prose\">&nbsp;<\/div>\n<div class=\"prose\">https:\/\/www.ctf.ca\/ctfweb\/en\/newsletters\/canadian_tax_focus\/2016\/3\/160305.aspx<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le budget qu\u00e9b\u00e9cois pour l\u2019ann\u00e9e 2016-2017 vise \u00e0 \u00e9liminer l\u2019utilisation de certaines techniques d\u2019\u00e9vitement des droits de mutation immobili\u00e8re (commun\u00e9ment appel\u00e9 la [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":9087,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-8604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.5) - 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