{"id":11967,"date":"2023-05-18T15:30:43","date_gmt":"2023-05-18T19:30:43","guid":{"rendered":"https:\/\/www.millerthomson.com\/une-veuve-jugee-epouse-sens-lalinea-1601a-loi-limpot-sur-le-revenue\/"},"modified":"2026-01-20T12:35:43","modified_gmt":"2026-01-20T17:35:43","slug":"une-veuve-jugee-epouse-sens-lalinea-1601a-loi-limpot-sur-le-revenue","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/services-aux-particuliers\/une-veuve-jugee-epouse-sens-lalinea-1601a-loi-limpot-sur-le-revenue\/","title":{"rendered":"Une veuve jug\u00e9e \u00eatre une \u00ab \u00e9pouse \u00bb au sens de l\u2019alin\u00e9a 160(1)a) de la Loi de l\u2019imp\u00f4t sur le revenu"},"content":{"rendered":"

Dans l\u2019affaire r\u00e9cente Enns v. The King<\/em><\/a>, 2023\u00a0CCI\u00a028, la Cour canadienne de l\u2019imp\u00f4t s\u2019est demand\u00e9 si le terme \u00ab\u00a0\u00e9poux\u00a0\u00bb \u00e0 l\u2019alin\u00e9a\u00a0160(1)a) de la Loi de l\u2019imp\u00f4t sur le revenu<\/em>[1]<\/a> [\u00ab\u00a0LIR\u00a0\u00bb] visait aussi le veuf ou la veuve de l\u2019auteur d\u2019un transfert d\u00e9biteur d\u2019imp\u00f4t. L\u2019article\u00a0160permet \u00e0 l\u2019Agence du revenu du Canada (l\u2019\u00ab\u00a0ARC\u00a0\u00bb) de r\u00e9cup\u00e9rer de l\u2019argent qu\u2019un contribuable d\u00e9biteur a transf\u00e9r\u00e9 \u00e0 une personne avec qui il a un lien de d\u00e9pendance[2]<\/a>.<\/p>\n

Contexte <\/strong><\/h2>\n

Marlene\u00a0Enns \u00e9tait d\u00e9sign\u00e9e comme unique b\u00e9n\u00e9ficiaire du r\u00e9gime enregistr\u00e9 d\u2019\u00e9pargne-retraite (\u00ab\u00a0REER\u00a0\u00bb) de son mari. Apr\u00e8s le d\u00e9c\u00e8s de M.\u00a0Enns \u00a0en\u00a02013, la juste valeur marchande de 102\u00a0789,52\u00a0$ du REER a \u00e9t\u00e9 vers\u00e9e \u00e0 Marlene, qui l\u2019a transf\u00e9r\u00e9e dans son propre compte de retraite immobilis\u00e9.<\/p>\n

Le 12\u00a0avril\u00a02017, la ministre du Revenu national a \u00e9tabli la cotisation de Marlene aux termes de la LIR relativement \u00e0 l\u2019obligation fiscale de la succession de M.\u00a0Enns \u00e0 146\u00a0000\u00a0$, en tenant compte des ann\u00e9es d\u2019imposition de M.\u00a0Enns de 2004 \u00e0 2012. Selon la ministre, Marlene \u00e9tait responsable de la dette fiscale due \u00e0 l\u2019ARC en sa qualit\u00e9 d\u2019\u00e9pouse de M.\u00a0Enns conform\u00e9ment \u00e0 l\u2019alin\u00e9a\u00a0160(1)a) de la LIR, qui pr\u00e9voit ce qui suit\u00a0:<\/p>\n

Lorsqu\u2019une personne a [\u2026] transf\u00e9r\u00e9 des biens, directement ou indirectement, au moyen d\u2019une fiducie ou de toute autre fa\u00e7on \u00e0 l\u2019une des personnes suivantes\u00a0: a)\u00a0son \u00e9poux ou conjoint de fait ou une personne devenue depuis son \u00e9poux ou conjoint de fait; [\u2026] d)\u00a0le b\u00e9n\u00e9ficiaire du transfert et l\u2019auteur du transfert sont solidairement responsables du paiement d\u2019une partie de l\u2019imp\u00f4t de l\u2019auteur du transfert [\u2026] pour chaque ann\u00e9e d\u2019imposition [\u2026]<\/em><\/p><\/blockquote>\n

Selon Marlene, lorsque les fonds du REER lui ont \u00e9t\u00e9 transf\u00e9r\u00e9s \u00e0 la mort de M.\u00a0Enns, elle a cess\u00e9 d\u2019\u00eatre son \u00e9pouse et est devenue veuve. Dans l\u2019affaire Enns v. The King<\/em>, la question \u00e9tait donc de savoir si, au d\u00e9c\u00e8s de son mari, Marlene avait cess\u00e9 d\u2019\u00eatre une \u00e9pouse pour l\u2019application de l\u2019alin\u00e9a\u00a0160(1)a) de la LIR.<\/p>\n

Cour canadienne de l\u2019imp\u00f4t \u2013 Analyse et d\u00e9cision<\/strong><\/h2>\n

La Cour a examin\u00e9 deux d\u00e9cisions ant\u00e9rieures abordant la notion d\u2019\u00ab\u00a0\u00e9poux\u00a0\u00bb dans le contexte de l\u2019alin\u00e9a\u00a0160(1)a) de la LIR.<\/p>\n

Dans l\u2019affaire Kiperchuk c. R.<\/em>, 2013\u00a0CCI\u00a060, il a \u00e9t\u00e9 conclu que le mariage prenait fin au d\u00e9c\u00e8s d\u2019un \u00e9poux, de sorte que le survivant n\u2019en \u00e9tait plus un pour l\u2019application de l\u2019alin\u00e9a\u00a0160(1)a). La cotisation \u00e9tablie en vertu de l\u2019article\u00a0160 pour la veuve a donc \u00e9t\u00e9 jug\u00e9e invalide<\/strong>.<\/p>\n

Dans l\u2019affaire Kuchta<\/em><\/a> c. R.<\/em>, 2015\u00a0CCI\u00a0289, la Cour a proc\u00e9d\u00e9 \u00e0 une analyse textuelle, contextuelle et t\u00e9l\u00e9ologique du terme \u00ab\u00a0\u00e9poux\u00a0\u00bb et conclu que le veuf d\u2019une personne d\u00e9c\u00e9d\u00e9e \u00e9tait encore son \u00ab\u00a0\u00e9poux\u00a0\u00bb pour l\u2019application de l\u2019alin\u00e9a\u00a0160(1)a). Par cons\u00e9quent, la cotisation \u00e9tablie en vertu de l\u2019article\u00a0160 qui \u00e9tait port\u00e9e en appel a \u00e9t\u00e9 jug\u00e9e valide<\/strong>, et la veuve devait payer la dette fiscale de son d\u00e9funt mari.<\/p>\n

Conform\u00e9ment au principe de la courtoisie judiciaire, dans l\u2019affaire Enns v. The King<\/em>, la Cour a suivi la d\u00e9cision\u00a0Kuchta<\/em> et conclu que Marlene \u00e9tait l\u2019\u00e9pouse de son d\u00e9funt mari au moment o\u00f9 les fonds du REER lui ont \u00e9t\u00e9 transf\u00e9r\u00e9s. Ces fonds \u00e9taient donc accessibles \u00e0 l\u2019ARC.<\/p>\n

Conclusion<\/strong><\/h2>\n

La d\u00e9cision Enns <\/em>semble \u00e9largir l\u2019acc\u00e8s \u00e0 la masse successorale dont dispose l\u2019ARC lorsque la succession a une dette fiscale. Les experts en planification successorale devraient donc indiquer \u00e0 leurs clients qu\u2019un compte enregistr\u00e9 d\u00e9signant un \u00e9poux comme b\u00e9n\u00e9ficiaire n\u2019est pas toujours \u00ab\u00a0transmis en dehors de la succession\u00a0\u00bb[3]<\/a>.<\/p>\n

Des questions? <\/em>Si vous avez des questions, n\u2019h\u00e9sitez pas \u00e0 communiquer avec un membre de l\u2019\u00e9quipe Services aux particuliers de Miller Thomson.<\/a><\/p>\n

\n

[1]<\/a> Loi de l\u2019imp\u00f4t sur le revenu<\/em>, L.R.C.\u00a01985, ch.\u00a01 (5e<\/sup>\u00a0suppl.).<\/p>\n

[2]<\/a> L\u2019ARC peut tenir l\u2019auteur du transfert solidairement responsable de l\u2019imp\u00f4t que le contribuable doit payer si les facteurs suivants sont r\u00e9unis\u00a0: 1. L\u2019auteur du transfert est tenu de payer des imp\u00f4ts en vertu de la LIR au moment du transfert. 2. Il y a eu un transfert de bien. 3. Le b\u00e9n\u00e9ficiaire du transfert est l\u2019\u00e9poux de l\u2019auteur, une personne \u00e2g\u00e9e de moins de 18\u00a0ans ou une personne avec laquelle l\u2019auteur avait un lien de d\u00e9pendance (comme son enfant). 4. La contrepartie donn\u00e9e par le b\u00e9n\u00e9ficiaire du transfert pour les biens transf\u00e9r\u00e9s au moment du transfert est inf\u00e9rieure \u00e0 la juste valeur marchande des biens transf\u00e9r\u00e9s. Voir\u00a0: Canada c. Livingston<\/em>, 2008\u00a0CAF\u00a089, paragr.\u00a017.\u00a0 Voir aussi\u00a0: Carolyn S. Inglis, \u00ab\u00a0Third party tax assessments and death\u00a0\u00bb, Gestion de patrimoine<\/em><\/a>, 9\u00a0juin\u00a02020.<\/p>\n

[3]<\/a> Un bien est \u00ab\u00a0transmis en dehors de la succession\u00a0\u00bb lorsqu\u2019il est distribu\u00e9 ou c\u00e9d\u00e9 directement \u00e0 un copropri\u00e9taire survivant ou, dans le cas des r\u00e9gimes enregistr\u00e9s, \u00e0 un b\u00e9n\u00e9ficiaire d\u00e9sign\u00e9 au d\u00e9c\u00e8s du titulaire sans qu\u2019un testament homologu\u00e9 soit n\u00e9cessaire.<\/p>\n

[A1]<\/a>Typo in this name in the English text (the \u201cs\u201d is missing at then end).<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans l\u2019affaire r\u00e9cente Enns v. The King, 2023\u00a0CCI\u00a028, la Cour canadienne de l\u2019imp\u00f4t s\u2019est demand\u00e9 si le terme \u00ab\u00a0\u00e9poux\u00a0\u00bb \u00e0 l\u2019alin\u00e9a\u00a0160(1)a) de la Loi de l\u2019imp\u00f4t sur le revenu[1] [\u00ab\u00a0LIR\u00a0\u00bb] visait aussi le veuf ou la veuve de l\u2019auteur d\u2019un transfert d\u00e9biteur d\u2019imp\u00f4t. L\u2019article\u00a0160permet \u00e0 l\u2019Agence du revenu du Canada (l\u2019\u00ab\u00a0ARC\u00a0\u00bb) de r\u00e9cup\u00e9rer de l\u2019argent […]<\/p>\n","protected":false},"author":86,"featured_media":14380,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[600],"insight-format":[470],"class_list":["post-11967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-services-aux-particuliers"],"acf":[],"yoast_head":"\nUne veuve jug\u00e9e \u00eatre une \u00ab \u00e9pouse \u00bb au sens de l\u2019alin\u00e9a 160(1)a) de la Loi de l\u2019imp\u00f4t sur le revenu | Miller Thomson<\/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:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/services-aux-particuliers\/une-veuve-jugee-epouse-sens-lalinea-1601a-loi-limpot-sur-le-revenue\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une veuve jug\u00e9e \u00eatre une \u00ab \u00e9pouse \u00bb au sens de l\u2019alin\u00e9a 160(1)a) de la Loi de l\u2019imp\u00f4t sur le revenu | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Dans l\u2019affaire r\u00e9cente Enns v. 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