{"id":40925,"date":"2025-08-12T13:55:51","date_gmt":"2025-08-12T17:55:51","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=40925"},"modified":"2026-03-16T11:28:10","modified_gmt":"2026-03-16T15:28:10","slug":"presomption-de-fiducie-resultoire-quand-un-simple-coup-de-main-a-maman-se-transforme-en-bataille-judiciaire","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/litige-successoral\/presomption-de-fiducie-resultoire-quand-un-simple-coup-de-main-a-maman-se-transforme-en-bataille-judiciaire\/","title":{"rendered":"Pr\u00e9somption de fiducie r\u00e9sultoire\u00a0: quand un \u00ab\u00a0simple coup de main \u00e0 maman\u00a0\u00bb se transforme en bataille judiciaire"},"content":{"rendered":"\n

Le testament indique une chose. Le compte bancaire en indique une autre. Dans un litige successoral, ce d\u00e9calage se r\u00e9sume souvent \u00e0 une question dont la simplicit\u00e9 n\u2019est qu\u2019apparente : le transfert constituait-il un don authentique ou le bien devrait-il \u00eatre retourn\u00e9 \u00e0 la succession?<\/p>\n\n\n\n

Il ne s\u2019agit pas d\u2019une simple querelle familiale, mais plut\u00f4t d\u2019une question juridique r\u00e9gie par un principe rigoureux : la pr\u00e9somption de fiducie r\u00e9sultoire<\/strong>.<\/p>\n\n\n\n

Le pr\u00e9sent article met en lumi\u00e8re l\u2019application de la pr\u00e9somption, l\u2019importance de l\u2019intention, les \u00e9l\u00e9ments de preuve pris en consid\u00e9ration par les tribunaux et les raisons pour lesquelles des situations de la vie quotidienne, comme la gestion d\u2019un compte bancaire conjoint entre parents et enfants adultes, constituent souvent les \u00e9l\u00e9ments d\u00e9clencheurs d\u2019un litige.<\/p>\n\n\n\n

Qu\u2019est-ce que la pr\u00e9somption de fiducie r\u00e9sultoire?<\/h2>\n\n\n\n

Il y a pr\u00e9somption de fiducie r\u00e9sultoire lorsqu\u2019une personne re\u00e7oit certains biens sans fournir de contrepartie \u2013 c\u2019est ce que l\u2019on appelle un transfert \u00e0 titre gratuit<\/strong> en termes juridiques. Dans un tel cas, la loi suppose que la personne qui d\u00e9tient le titre (le destinataire du transfert) le d\u00e9tient en fiducie<\/em> au profit de la personne qui a transf\u00e9r\u00e9 le bien (l\u2019auteur du transfert), \u00e0 moins que le destinataire ne puisse d\u00e9montrer que l\u2019intention r\u00e9elle \u00e9tait de faire un don.<\/p>\n\n\n\n

Lorsqu\u2019un tel transfert est contest\u00e9 en cour, cette pr\u00e9somption constitue le point de d\u00e9part. Le juge doit \u00e9valuer la preuve et d\u00e9terminer l\u2019intention r\u00e9elle de l\u2019auteur du transfert au moment du transfert<\/strong>. Si les \u00e9l\u00e9ments de preuve sont suffisants pour r\u00e9futer la pr\u00e9somption selon la pr\u00e9pond\u00e9rance des probabilit\u00e9s, la loi pr\u00e9sume par d\u00e9faut qu\u2019il s\u2019agit d\u2019une fiducie et non d\u2019un don.<\/p>\n\n\n\n

C\u2019est ce qu\u2019a confirm\u00e9 la Cour supr\u00eame du Canada dans l\u2019affaire Pecore c. Pecore<\/em>, 2007 CSC 17<\/a> :<\/p>\n\n\n\n

\n

\u00ab<\/em> La pr\u00e9somption de fiducie r\u00e9sultoire est une pr\u00e9somption de droit r\u00e9futable et la r\u00e8gle g\u00e9n\u00e9rale applicable aux transferts \u00e0 titre gratuit. Lorsqu\u2019un transfert est contest\u00e9, la pr\u00e9somption d\u00e9termine \u00e0 quelle partie incombe le fardeau de la preuve.  Ainsi, dans le cas d\u2019un transfert sans contrepartie, la preuve de l\u2019intention de faire un don incombe \u00e0 son destinataire [\u2026] Il en est ainsi parce que l\u2019equity pr\u00e9sume l\u2019existence d\u2019un march\u00e9, et non d\u2019une donation. \u00bb<\/em> (par. 24)<\/p>\n<\/blockquote>\n\n\n\n

Un probl\u00e8me r\u00e9el : les comptes bancaires conjoints<\/h2>\n\n\n\n

Cette doctrine s\u2019observe souvent dans les situations mettant en cause des parents et des enfants adultes<\/strong>.<\/p>\n\n\n\n

Voyons un exemple concret :<\/p>\n\n\n\n

Imaginez que votre m\u00e8re vieillissante ajoute votre fr\u00e8re \u00e0 titre de cotitulaire de son compte bancaire afin qu\u2019il puisse l\u2019aider \u00e0 g\u00e9rer ses finances. Il commence \u00e0 payer les factures et \u00e0 l\u2019aider \u00e0 g\u00e9rer ses op\u00e9rations bancaires courantes. Apr\u00e8s son d\u00e9c\u00e8s, votre fr\u00e8re pr\u00e9tend que le solde du compte lui revient en vertu du droit de survie.<\/p>\n\n\n\n

\u00c0 moins qu\u2019il ne puisse d\u00e9montrer clairement<\/strong> que votre m\u00e8re avait l\u2019intention de lui faire don du compte, la pr\u00e9somption de fiducie r\u00e9sultoire pourrait s\u2019appliquer. Autrement dit, il est pr\u00e9sum\u00e9 d\u00e9tenir cet argent en fiducie<\/strong> pour la succession, et les fonds doivent \u00eatre distribu\u00e9s conform\u00e9ment au testament (ou en vertu des r\u00e8gles r\u00e9gissant les successions ab intestat, en l\u2019absence de testament).<\/p>\n\n\n\n

Application de la pr\u00e9somption de fiducie r\u00e9sultoire par les tribunaux<\/h2>\n\n\n\n

Pour d\u00e9terminer si la pr\u00e9somption a \u00e9t\u00e9 r\u00e9fut\u00e9e, les tribunaux examinent les \u00e9l\u00e9ments de preuve disponibles \u2013 en particulier tout ce qui donne des indications sur l\u2019intention<\/strong>. Voici certains des facteurs les plus d\u00e9cisifs :<\/p>\n\n\n\n

    \n
  1. L\u2019intention de l\u2019auteur du transfert<\/strong> au moment du transfert, \u00e9tay\u00e9e par des documents contemporains ou une conduite post\u00e9rieure admissible.<\/li>\n\n\n\n
  2. Les documents bancaires<\/strong> : font-ils express\u00e9ment \u00e9tat de l\u2019intention de l\u2019auteur du transfert en ce qui concerne les droits de propri\u00e9t\u00e9 et droits de survie?<\/li>\n\n\n\n
  3. Contr\u00f4le et utilisation des fonds<\/strong> : si l\u2019auteur du transfert a continu\u00e9 \u00e0 utiliser et contr\u00f4ler le compte, cela peut porter \u00e0 croire qu\u2019il n\u2019avait pas l\u2019intention d\u2019en faire don.<\/li>\n\n\n\n
  4. Procurations<\/strong> : la signature d\u2019une procuration peut refl\u00e9ter une intention de conserver le contr\u00f4le des biens, et non d\u2019en transf\u00e9rer la propri\u00e9t\u00e9 b\u00e9n\u00e9ficiaire.<\/li>\n\n\n\n
  5. Traitement fiscal<\/strong> : si l\u2019auteur du transfert a d\u00e9clar\u00e9 un revenu sur l\u2019actif, c\u2019est peut-\u00eatre qu\u2019il consid\u00e9rait que cet actif lui appartenait toujours.<\/li>\n<\/ol>\n\n\n\n

    (Pecore<\/em>, par. 55 \u00e0 70)<\/p>\n\n\n\n

    Les tribunaux peuvent \u00e9galement s\u2019appuyer sur les \u00e9l\u00e9ments de preuve des avocats r\u00e9dacteurs, notaires, conseillers financiers et repr\u00e9sentants des banques pour clarifier l\u2019intention de l\u2019auteur du transfert (voir : Laski v. Laski<\/em>, 2016 ONCA 337<\/a> et Fuller v. Harper<\/em>, 2010 BCCA 421<\/a>).<\/p>\n\n\n\n

    Concr\u00e8tement, les plaideurs ont souvent un probl\u00e8me de taille \u00e0 r\u00e9soudre : d\u00e9montrer que l\u2019auteur d\u2019un transfert d\u00e9c\u00e9d\u00e9 avait l\u2019intention<\/strong> de faire un don.  Il incombe au destinataire du transfert de faire la preuve de l\u2019intention contraire de l\u2019auteur du transfert, \u00e9tablie selon la pr\u00e9pond\u00e9rance des probabilit\u00e9s, pour r\u00e9futer la pr\u00e9somption de fiducie r\u00e9sultoire.<\/p>\n\n\n\n

    Importance de cette question dans les litiges successoraux <\/h2>\n\n\n\n

    La pr\u00e9somption de fiducie r\u00e9sultoire n\u2019est pas qu\u2019un simple point de d\u00e9tail juridique; c\u2019est un outil efficace dans les litiges successoraux. Elle prot\u00e8ge les successions contre les dons involontaires et fait en sorte que les actifs soient distribu\u00e9s conform\u00e9ment aux volont\u00e9s du testateur, et non selon les pr\u00e9tentions ou l\u2019interpr\u00e9tation d\u2019une autre personne.<\/p>\n\n\n\n

    Les familles doivent donc effectuer minutieusement leur planification. En l\u2019absence de documents clairement r\u00e9dig\u00e9s et de conseils professionnels, ce qui semble \u00eatre un simple geste destin\u00e9 \u00e0 aider, comme l\u2019ajout d\u2019un nom \u00e0 un compte bancaire, peut se transformer en un v\u00e9ritable proc\u00e8s co\u00fbteux.<\/p>\n\n\n\n

    Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par un soci\u00e9taire qui travaillait anciennement chez Miller Thomson. Si vous \u00eates partie \u00e0 un diff\u00e9rend concernant un transfert effectu\u00e9 du vivant de l\u2019auteur du transfert ou une propri\u00e9t\u00e9 conjointe, ou si vous avez besoin de conseils pour vous assurer que votre plan successoral refl\u00e8te r\u00e9ellement vos intentions, le groupe Successions et fiducies<\/a> de Miller Thomson saura vous aider.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Le testament indique une chose. Le compte bancaire en indique une autre. Dans un litige successoral, ce d\u00e9calage se r\u00e9sume souvent \u00e0 une question dont la simplicit\u00e9 n\u2019est qu\u2019apparente : le transfert constituait-il un don authentique ou le bien devrait-il \u00eatre retourn\u00e9 \u00e0 la succession? Il ne s\u2019agit pas d\u2019une simple querelle familiale, mais plut\u00f4t d\u2019une […]<\/p>\n","protected":false},"author":122,"featured_media":31041,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[583],"insight-format":[469],"class_list":["post-40925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-litige-successoral"],"acf":[],"yoast_head":"\nPr\u00e9somption de fiducie r\u00e9sultoire\u00a0: quand un \u00ab\u00a0simple coup de main \u00e0 maman\u00a0\u00bb se transforme en bataille judiciaire | 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\/litige-successoral\/presomption-de-fiducie-resultoire-quand-un-simple-coup-de-main-a-maman-se-transforme-en-bataille-judiciaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9somption de fiducie r\u00e9sultoire\u00a0: quand un \u00ab\u00a0simple coup de main \u00e0 maman\u00a0\u00bb se transforme en bataille judiciaire | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Le testament indique une chose. Le compte bancaire en indique une autre. Dans un litige successoral, ce d\u00e9calage se r\u00e9sume souvent \u00e0 une question dont la simplicit\u00e9 n\u2019est qu\u2019apparente : le transfert constituait-il un don authentique ou le bien devrait-il \u00eatre retourn\u00e9 \u00e0 la succession? 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