{"id":12137,"date":"2024-01-11T16:25:49","date_gmt":"2024-01-11T21:25:49","guid":{"rendered":"https:\/\/www.millerthomson.com\/department-of-finance-legislation-expense-deductions-short-term-rentals\/"},"modified":"2025-03-17T19:26:35","modified_gmt":"2025-03-17T23:26:35","slug":"le-ministere-des-finances-presente-un-projet-de-loi-limitant-les-deductions-fiscales-pour-les-locations-a-court-terme","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/le-ministere-des-finances-presente-un-projet-de-loi-limitant-les-deductions-fiscales-pour-les-locations-a-court-terme\/","title":{"rendered":"Le minist\u00e8re des Finances pr\u00e9sente un projet de loi limitant les d\u00e9ductions fiscales pour les locations \u00e0 court terme"},"content":{"rendered":"

Le 20 d\u00e9cembre 2023, le minist\u00e8re des Finances a publi\u00e9 aux fins de consultations des propositions l\u00e9gislatives visant \u00e0 modifier la Loi de l\u2019imp\u00f4t sur le revenu <\/em>(la \u00ab\u00a0Loi\u00a0<\/strong>\u00bb). Ce projet de loi souhaite la mise en \u0153uvre de la proposition pr\u00e9sent\u00e9e dans l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne de 2023, qui consiste \u00e0 refuser les d\u00e9ductions fiscales sur le revenu tir\u00e9 de locations \u00e0 court terme non conformes. Ce projet de loi a pour objectif de \u00ab\u00a0s\u00e9vir contre les locations \u00e0 court terme qui tiennent beaucoup trop de logements \u00e0 l\u2019\u00e9cart du march\u00e9\u00a0\u00bb[1]<\/a>.<\/p>\n

Si elles sont adopt\u00e9es telles qu\u2019elles sont propos\u00e9es, ces mesures l\u00e9gislatives s\u2019appliqueraient \u00e0 toute d\u00e9pense effectu\u00e9e ou engag\u00e9e apr\u00e8s l’an 2023.<\/p>\n

R\u00e9sum\u00e9 du projet de loi<\/h2>\n

Le projet de loi s\u2019appliquerait \u00e0 toute \u00ab\u00a0location \u00e0 court terme non conforme\u00a0\u00bb d\u00e9finie comme un immeuble r\u00e9sidentiel offert en location pour une dur\u00e9e inf\u00e9rieure \u00e0 quatre-vingt-dix jours cons\u00e9cutifs, situ\u00e9 dans une province ou une municipalit\u00e9 qui, \u00e0 ce moment, selon le cas\u00a0:<\/p>\n

    \n
  1. a) ne permet pas l\u2019exploitation d\u2019une location \u00e0 court terme \u00e0 l\u2019emplacement de la location \u00e0 court terme;<\/li>\n
  2. b) exige un enregistrement, une licence ou un permis pour op\u00e9rer en tant que location \u00e0 court terme, si celle-ci ne respecte pas l\u2019ensemble des exigences en mati\u00e8re d\u2019enregistrement, de licence et de permis.<\/li>\n<\/ol>\n

    Le nouveau paragraphe\u00a067.7(2) de la Loi pr\u00e9voit qu\u2019aucune somme n\u2019est d\u00e9ductible \u00e0 titre de d\u00e9pense effectu\u00e9e ou engag\u00e9e, dans le calcul du revenu pour une ann\u00e9e d\u2019imposition, relativement \u00e0 une location \u00e0 court terme dans la mesure o\u00f9 la d\u00e9pense est un \u00ab\u00a0montant non conforme\u00a0\u00bb.<\/p>\n

    La formule de calcul du \u00ab\u00a0montant non conforme\u00a0\u00bb exclurait la proportion des d\u00e9penses effectu\u00e9es ou engag\u00e9es par le contribuable relativement \u00e0 l\u2019utilisation d\u2019un immeuble r\u00e9sidentiel en tant que location \u00e0 court terme au cours de l\u2019ann\u00e9e selon le nombre de jours dans l\u2019ann\u00e9e d\u2019imposition durant lesquels l\u2019immeuble r\u00e9sidentiel a \u00e9t\u00e9 une location \u00e0 court terme non conforme comparativement au nombre de jours dans l\u2019ann\u00e9e d\u2019imposition durant lesquels l\u2019immeuble r\u00e9sidentiel a \u00e9t\u00e9 une location \u00e0 court terme.<\/p>\n

    Par exemple, si un immeuble r\u00e9sidentiel est offert en tant que location \u00e0 court terme pendant 120\u00a0jours, mais qu\u2019il n\u2019a \u00e9t\u00e9 une location \u00e0 court terme non conforme que pendant 30 de ces jours, le \u00ab\u00a0montant non conforme\u00a0\u00bb serait de 25\u00a0% des d\u00e9penses effectu\u00e9es ou engag\u00e9es relativement \u00e0 l\u2019utilisation de l\u2019immeuble r\u00e9sidentiel en tant que location \u00e0 court terme.<\/p>\n

    Le terme \u00ab\u00a0montant non conforme\u00a0\u00bb est d\u00e9fini dans le projet de loi comme les d\u00e9penses effectu\u00e9es ou engag\u00e9es \u00ab\u00a0relativement \u00e0 l\u2019utilisation d\u2019un immeuble r\u00e9sidentiel en tant que location \u00e0 court terme au cours de l\u2019ann\u00e9e d\u2019imposition<\/em>\u00a0\u00bb. Par cons\u00e9quent, nous pouvons pr\u00e9sumer que les d\u00e9penses effectu\u00e9es ou engag\u00e9es pour l\u2019utilisation d\u2019un immeuble r\u00e9sidentiel autre qu\u2019une location \u00e0 court terme au cours de l\u2019ann\u00e9e d\u2019imposition devraient \u00eatre encore d\u00e9ductibles au regard de la Loi, m\u00eame si la location \u00e0 court terme n\u2019a pas \u00e9t\u00e9 conforme pendant une certaine p\u00e9riode au cours de l\u2019ann\u00e9e d\u2019imposition.<\/p>\n

    Les propri\u00e9taires ont jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e 2024 pour se conformer aux r\u00e8gles provinciales ou municipales<\/h2>\n

    Le projet de loi pr\u00e9voit \u00e9galement une p\u00e9riode de gr\u00e2ce pour l\u2019ann\u00e9e d\u2019imposition\u00a02024, en vertu de laquelle une location \u00e0 court terme ne serait pas jug\u00e9e non conforme pour l\u2019ann\u00e9e d\u2019imposition\u00a02024 si elle respecte toutes les exigences en mati\u00e8re d\u2019enregistrement, de licence et de permis le 31\u00a0d\u00e9cembre\u00a02024. Par cons\u00e9quent, les propri\u00e9taires actuels d\u2019immeubles r\u00e9sidentiels en location \u00e0 court terme auront jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02024 pour respecter toutes les exigences en mati\u00e8re d\u2019enregistrement, de licence et de permis dans leur comp\u00e9tence territoriale afin de s\u2019assurer que les d\u00e9penses qu\u2019ils ont effectu\u00e9es ou engag\u00e9es relativement \u00e0 la location \u00e0 court terme sont d\u00e9ductibles au cours de l\u2019ann\u00e9e d\u2019imposition\u00a02024.<\/p>\n

    Comment pouvons-nous vous aider?<\/h2>\n

    Si vous avez des questions ou si vous souhaitez obtenir des informations sur l\u2019imposition des immeubles en location \u00e0 court terme, communiquez avec un membre du groupe d\u2019expertise en fiscalit\u00e9 des entreprises de Miller Thomson<\/a>.<\/p>\n

    \n

    [1]<\/a> https:\/\/vicepm.canada.ca\/fr\/nouvelles\/communiques\/2023\/12\/20\/gouvernement-consulte-la-population-canadienne-au-sujet<\/p>\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Le 20 d\u00e9cembre 2023, le minist\u00e8re des Finances a publi\u00e9 aux fins de consultations des propositions l\u00e9gislatives visant \u00e0 modifier la Loi de l\u2019imp\u00f4t sur le revenu (la \u00ab\u00a0Loi\u00a0\u00bb). Ce projet de loi souhaite la mise en \u0153uvre de la proposition pr\u00e9sent\u00e9e dans l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne de 2023, qui consiste \u00e0 refuser les d\u00e9ductions […]<\/p>\n","protected":false},"author":86,"featured_media":14344,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[604],"insight-format":[470],"class_list":["post-12137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"\nLe minist\u00e8re des Finances pr\u00e9sente un projet de loi limitant les d\u00e9ductions fiscales pour les locations \u00e0 court terme | 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\/fiscalite-des-entreprises\/le-ministere-des-finances-presente-un-projet-de-loi-limitant-les-deductions-fiscales-pour-les-locations-a-court-terme\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le minist\u00e8re des Finances pr\u00e9sente un projet de loi limitant les d\u00e9ductions fiscales pour les locations \u00e0 court terme | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Le 20 d\u00e9cembre 2023, le minist\u00e8re des Finances a publi\u00e9 aux fins de consultations des propositions l\u00e9gislatives visant \u00e0 modifier la Loi de l\u2019imp\u00f4t sur le revenu (la \u00ab\u00a0Loi\u00a0\u00bb). Ce projet de loi souhaite la mise en \u0153uvre de la proposition pr\u00e9sent\u00e9e dans l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne de 2023, qui consiste \u00e0 refuser les d\u00e9ductions […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/le-ministere-des-finances-presente-un-projet-de-loi-limitant-les-deductions-fiscales-pour-les-locations-a-court-terme\/\" \/>\n<meta property=\"og:site_name\" content=\"Miller Thomson\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-11T21:25:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-17T23:26:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\" \/>\n\t<meta property=\"og:image:width\" 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