{"id":8824,"date":"2019-06-05T00:00:00","date_gmt":"2019-06-05T04:00:00","guid":{"rendered":"https:\/\/wp.edilex.com\/modifications-a-la-loi-canadienne-sur-les-societes-par-actions-lcsa-voici-ce-que-vous-devez-savoir-sur-la-nouvelle-exigence\/"},"modified":"2026-04-14T11:53:19","modified_gmt":"2026-04-14T15:53:19","slug":"modifications-a-la-loi-canadienne-sur-les-societes-par-actions-lcsa-voici-ce-que-vous-devez-savoir-sur-la-nouvelle-exigence","status":"publish","type":"post","link":"https:\/\/edilex.com\/fr\/blog\/2019\/06\/05\/modifications-a-la-loi-canadienne-sur-les-societes-par-actions-lcsa-voici-ce-que-vous-devez-savoir-sur-la-nouvelle-exigence\/","title":{"rendered":"Modifications \u00e0 la Loi canadienne sur les soci\u00e9t\u00e9s par actions (LCSA) : Voici ce que vous devez savoir sur la nouvelle exigence."},"content":{"rendered":"

\u00c0 compter du 13 juin prochain, une soci\u00e9t\u00e9 f\u00e9d\u00e9rale \u00e0 capital ferm\u00e9 constitu\u00e9e sous la LCSA (la \u00ab\u00a0Soci\u00e9t\u00e9\u00a0\u00bb) devra tenir \u00e0 jour un\u00a0nouveau<\/span>\u00a0registre afin d\u2019identifier des renseignements sur les particuliers ayant un contr\u00f4le important sur la Soci\u00e9t\u00e9 (le \u00ab\u00a0Registre\u00a0\u00bb)\u00a0[1]<\/strong><\/a><\/strong>.<\/p>\n

Pourquoi<\/strong>? Afin de rendre les soci\u00e9t\u00e9s plus transparentes et contrer, notamment, l\u2019\u00e9vasion fiscale.<\/p>\n

Quoi<\/strong>? Voici l\u2019information minimale qu\u2019une Soci\u00e9t\u00e9 devra inscrire au Registre \u00e0 l\u2019\u00e9gard des particuliers ayant un contr\u00f4le important\u00a0(le \u00ab\u00a0PCI\u00a0\u00bb):<\/p>\n

    \n
  1. Nom, date de naissance et derni\u00e8re adresse connue ;<\/li>\n
  2. Juridiction de r\u00e9sidence \u00e0 des fins fiscales ;<\/li>\n
  3. Date \u00e0 laquelle le particulier est devenu PCI et celle o\u00f9 il a cess\u00e9 de l\u2019\u00eatre ;<\/li>\n
  4. Description du contr\u00f4le important ; et<\/li>\n
  5. Les \u00e9tapes prises par la soci\u00e9t\u00e9 pour mettre \u00e0 jour le Registre.<\/li>\n<\/ol>\n

    Qu\u2019est-ce qu\u2019un contr\u00f4le important\u00a0? il s\u2019agit d\u2019un particulier qui\u00a0:<\/p>\n

      \n
    1. D\u00e9tient\u00a0<\/strong>directement ou indirectement au moins 25% des actions en circulation de la Soci\u00e9t\u00e9 avec droit de vote\u00a0ou au moins 25% de la juste valeur marchande des actions en circulation de la Soci\u00e9t\u00e9\u00a0; et\/ou<\/li>\n
    2. Exerce un contr\u00f4le ou g\u00e8re\u00a0<\/strong>directement ou indirectement sur au moins 25% des actions en circulation de la Soci\u00e9t\u00e9 avec droit de vote ou au moins 25% de la juste valeur marchande des actions en circulation de la Soci\u00e9t\u00e9 ; et\/ou<\/li>\n
    3. Exerce une influence appr\u00e9ciable\u00a0<\/strong>directe ou indirecte dont l\u2019exercice entrainerait le contr\u00f4le de fait de la Soci\u00e9t\u00e9\u00a0; et\/ou<\/li>\n
    4. D\u00e9tient conjointement\u00a0<\/strong>un int\u00e9r\u00eat vis\u00e9 aux items 1 \u00e0 3.<\/li>\n<\/ol>\n

      Quand<\/strong>? La Soci\u00e9t\u00e9 devra tenir \u00e0 jour le Registre au moins une fois par ann\u00e9e et 15 jours apr\u00e8s la connaissance de tout renseignement devant s\u2019y trouver.<\/p>\n

      Qui<\/strong>? Les renseignements inscrits au Registre ne seront pas accessibles au public. Seuls les organismes d\u2019enqu\u00eate ou le directeur de Corporation Canada pourront y acc\u00e9der. Les cr\u00e9anciers et les actionnaires, quant \u00e0 eux, pourront y acc\u00e9der, mais uniquement moyennant un affidavit et selon certaines restrictions d\u2019utilisation des renseignements.<\/p>\n

      Contravention<\/strong>\u00a0: Tout d\u00e9faut de se conformer aux obligations expose:<\/p>\n

      La Soci\u00e9t\u00e9<\/span>\u00a0: une amende maximale de 5\u00a0000$;<\/p>\n

      Un administrateur, dirigeant ou actionnaire<\/span>\u00a0: une responsabilit\u00e9 personnelle entra\u00eenant une amende maximale de 200\u00a0000\u00a0$\u00a0et\/ou un emprisonnement maximal de 6 mois.<\/p>\n

      Vous \u00eates \u00e0 la recherche d\u2019un mod\u00e8le de Registre\u00a0<\/strong>? Edilex a ce qu\u2019il vous faut, cliquez ici<\/a>.<\/p>\n

      \n

      [1]<\/a>https:\/\/laws-lois.justice.gc.ca\/fra\/loisAnnuelles\/2018_27\/page-1.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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