{"id":12156,"date":"2024-02-08T14:40:20","date_gmt":"2024-02-08T19:40:20","guid":{"rendered":"https:\/\/www.millerthomson.com\/la-c-b-revise-les-regles-relatives-a-la-tvp-applicables-aux-entreprises-non-residentes-c-b-a-celles-qui-offrent-des-services-telecommunications\/"},"modified":"2024-02-08T14:40:20","modified_gmt":"2024-02-08T19:40:20","slug":"la-c-b-revise-les-regles-relatives-a-la-tvp-applicables-aux-entreprises-non-residentes-c-b-a-celles-qui-offrent-des-services-telecommunications","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/la-c-b-revise-les-regles-relatives-a-la-tvp-applicables-aux-entreprises-non-residentes-c-b-a-celles-qui-offrent-des-services-telecommunications\/","title":{"rendered":"La C.-B. r\u00e9vise les r\u00e8gles relatives \u00e0 la TVP applicables aux entreprises non r\u00e9sidentes de la C.-B. et \u00e0 celles qui offrent des services de t\u00e9l\u00e9communications"},"content":{"rendered":"<p>La Colombie-Britannique a r\u00e9cemment modifi\u00e9 deux\u00a0de ses bulletins sur la taxe de vente provinciale (TVP)\u00a0: Le Bulletin\u00a0PST\u00a0321, <em>Businesses from Outside B.C. (Entreprises non r\u00e9sidentes de la C.-B.) <\/em>(\u00ab\u00a0<strong>Bulletin PST 321<\/strong>\u00a0\u00bb) et le Bulletin\u00a0PST\u00a0107, <em>Telecommunication Services (Services de t\u00e9l\u00e9communications)<\/em> (\u00ab\u00a0<strong>Bulletin\u00a0PST\u00a0107<\/strong>\u00a0\u00bb). Ces nouvelles versions refl\u00e8tent les modifications apport\u00e9es \u00e0 la loi applicable, la <em>Provincial Sales Tax Act<\/em> (Colombie-Britannique) (la \u00ab\u00a0<strong>loi sur la TVP de la C.-B.<\/strong>\u00a0\u00bb), qui ont \u00e9t\u00e9 adopt\u00e9es au cours des derni\u00e8res ann\u00e9es. Les entreprises situ\u00e9es \u00e0 l\u2019int\u00e9rieur et \u00e0 l\u2019ext\u00e9rieur de la Colombie-Britannique doivent donc v\u00e9rifier si elles sont tenues de s\u2019inscrire \u00e0 la taxe de vente provinciale de la Colombie-Britannique (\u00ab\u00a0<strong>TVP\u00a0de la C.-B.<\/strong>\u00a0\u00bb), de la percevoir puis de la remettre.<\/p>\n<h2><strong>Entreprises non r\u00e9sidentes de la Colombie-Britannique<\/strong><\/h2>\n<p>Le Bulletin\u00a0PST\u00a0321, mis \u00e0 jour en janvier\u00a02024, modifie la version d\u2019origine publi\u00e9e en septembre\u00a02016. La nouvelle version comprend des pr\u00e9cisions sur les cas o\u00f9 une entreprise situ\u00e9e \u00e0 l\u2019ext\u00e9rieur de la Colombie-Britannique peut \u00eatre tenue de s\u2019inscrire \u00e0 la TVP\u00a0de la C.-B., de la percevoir puis de la remettre. Par ailleurs, la liste des entreprises susceptibles d\u2019\u00eatre soumises \u00e0 la loi sur la TVP de la C.-B. a \u00e9t\u00e9 \u00e9largie de fa\u00e7on \u00e0 y inclure les facilitateurs de march\u00e9 en ligne, les entreprises de logiciels et les fournisseurs de services de t\u00e9l\u00e9communications.<\/p>\n<p>De fa\u00e7on g\u00e9n\u00e9rale, une entreprise non situ\u00e9e en Colombie-Britannique pourrait \u00eatre tenue de s\u2019inscrire \u00e0 la TVP\u00a0de la C.-B., de la percevoir puis de la remettre si elle\u00a0:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ol type=\"a\">\n<li>vend des produits, des logiciels (y compris dans un format immat\u00e9riel) ou des services taxables en Colombie-Britannique;<\/li>\n<li>loue des produits taxables en Colombie-Britannique; ou<\/li>\n<li>est un facilitateur de march\u00e9 en ligne qui r\u00e9pond \u00e0 certains crit\u00e8res.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<h2><strong>Services de t\u00e9l\u00e9communications<\/strong><\/h2>\n<p>L\u2019\u00e9ventail des services consid\u00e9r\u00e9s comme des services de t\u00e9l\u00e9communications en vertu de la loi sur la TVP de la C.-B. est beaucoup plus large que celui qui est pr\u00e9vu par les autres lois canadiennes sur la taxe de vente. En vertu de la loi sur la TVP de la C.-B., un \u00ab\u00a0service de t\u00e9l\u00e9communication\u00a0\u00bb comprend le droit, qu\u2019il soit exerc\u00e9 ou non, de t\u00e9l\u00e9charger, de visionner ou de consulter (p.\u00a0ex., du contenu de diffusion en continu), en utilisant un syst\u00e8me de t\u00e9l\u00e9communication, un ou plusieurs des m\u00e9dias de t\u00e9l\u00e9communications suivants au moyen d\u2019un appareil \u00e9lectronique qui est habituellement situ\u00e9 en Colombie-Britannique\u00a0:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ol type=\"a\">\n<li>un livre audio;<\/li>\n<li>un programme audio (y compris un balado et une \u00e9mission de radio);<\/li>\n<li>de la musique;<\/li>\n<li>une sonnerie (y compris une sonnerie de message texte et toute autre sonnerie d\u2019alerte); et<\/li>\n<li>une \u00e9mission de t\u00e9l\u00e9vision, un film ou tout autre vid\u00e9o.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p>Le Bulletin\u00a0PST\u00a0107, mis \u00e0 jour en janvier\u00a02024, modifie la version publi\u00e9e en octobre\u00a02022. La version r\u00e9vis\u00e9e apporte des pr\u00e9cisions sur les exigences d\u2019inscription impos\u00e9es aux entreprises situ\u00e9es en Colombie-Britannique qui vendent ou fournissent des services de t\u00e9l\u00e9communications dans cette province, contient un compl\u00e9ment d\u2019information sur les vendeurs et les facilitateurs de march\u00e9 en ligne et fournit des \u00e9claircissements sur les cartes d\u2019achat pr\u00e9pay\u00e9es (qui englobent les cartes-cadeaux et les ch\u00e8ques-cadeaux) ainsi que sur les exemptions li\u00e9es \u00e0 l\u2019\u00e9ducation.<\/p>\n<h2><strong>Les entreprises devraient se renseigner sur leurs obligations relatives \u00e0 la TVP de la C.-B. <\/strong><\/h2>\n<p>De nombreuses entreprises situ\u00e9es \u00e0 l\u2019ext\u00e9rieur de la Colombie-Britannique (et dans la province) ne savent pas qu\u2019elles sont tenues de s\u2019inscrire \u00e0 la TVP\u00a0de la C.-B., de la percevoir puis de la remettre. Les entreprises devraient se renseigner sur leurs obligations de fa\u00e7on proactive \u2013 n\u2019attendez pas de faire l\u2019objet d\u2019un audit ou de voir un acheteur potentiel soulever un probl\u00e8me!<\/p>\n<p>Les entreprises qui ont re\u00e7u des conseils avant l\u2019adoption des modifications apport\u00e9es r\u00e9cemment \u00e0 la loi devraient r\u00e9\u00e9valuer ces conseils. Les entreprises qui ont estim\u00e9 \u00eatre exempt\u00e9es de la loi sur la TVP de la C.-B. du fait qu\u2019elles ne sont pas situ\u00e9es dans cette province ou ne vendent pas de biens mat\u00e9riels devraient v\u00e9rifier cette hypoth\u00e8se.<\/p>\n<p>Pour d\u00e9terminer si la loi sur la TVP de la C.-B. peut s\u2019appliquer \u00e0 votre entreprise ou conna\u00eetre les mesures \u00e0 prendre pour vous y conformer, communiquez avec un membre de l\u2019\u00e9quipe <a href=\"https:\/\/www.millerthomson.com\/fr\/expertise\/tax-fr\/taxes-de-vente-consommation-impot-direct\/\" target=\"_blank\" rel=\"noopener\">Taxes de vente et de consommation et imp\u00f4t indirect<\/a> de Miller Thomson.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Colombie-Britannique a r\u00e9cemment modifi\u00e9 deux\u00a0de ses bulletins sur la taxe de vente provinciale (TVP)\u00a0: Le Bulletin\u00a0PST\u00a0321, Businesses from Outside B.C. (Entreprises non r\u00e9sidentes de la C.-B.) (\u00ab\u00a0Bulletin PST 321\u00a0\u00bb) et le Bulletin\u00a0PST\u00a0107, Telecommunication Services (Services de t\u00e9l\u00e9communications) (\u00ab\u00a0Bulletin\u00a0PST\u00a0107\u00a0\u00bb). Ces nouvelles versions refl\u00e8tent les modifications apport\u00e9es \u00e0 la loi applicable, la Provincial Sales Tax Act [&hellip;]<\/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-12156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La C.-B. r\u00e9vise les r\u00e8gles relatives \u00e0 la TVP applicables aux entreprises non r\u00e9sidentes de la C.-B. et \u00e0 celles qui offrent des services de t\u00e9l\u00e9communications | 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\/la-c-b-revise-les-regles-relatives-a-la-tvp-applicables-aux-entreprises-non-residentes-c-b-a-celles-qui-offrent-des-services-telecommunications\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La C.-B. r\u00e9vise les r\u00e8gles relatives \u00e0 la TVP applicables aux entreprises non r\u00e9sidentes de la C.-B. et \u00e0 celles qui offrent des services de t\u00e9l\u00e9communications | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"La Colombie-Britannique a r\u00e9cemment modifi\u00e9 deux\u00a0de ses bulletins sur la taxe de vente provinciale (TVP)\u00a0: Le Bulletin\u00a0PST\u00a0321, Businesses from Outside B.C. 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