{"id":43945,"date":"2025-12-23T09:13:00","date_gmt":"2025-12-23T14:13:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=43945"},"modified":"2026-01-16T19:05:41","modified_gmt":"2026-01-17T00:05:41","slug":"comment-une-clause-de-tvh-a-transforme-une-transaction-immobiliere-de-115-m-en-litige-fiscal-et-comment-leviter","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/immobilier\/comment-une-clause-de-tvh-a-transforme-une-transaction-immobiliere-de-115-m-en-litige-fiscal-et-comment-leviter\/","title":{"rendered":"Comment une clause de TVH a transform\u00e9 une transaction immobili\u00e8re de 11,5\u202fM$ en litige fiscal (et comment l\u2019\u00e9viter)"},"content":{"rendered":"\n

Qu\u2019arrive-t-il lorsqu\u2019une convention d\u2019achat-vente ne pr\u00e9cise pas clairement la r\u00e9partition fiscale? Dans la d\u00e9cision rendue r\u00e9cemment en Ontario dans l\u2019affaire Miculinic Investment Corp. v. 2303515 Ontario Inc.<\/em>, 2025 ONSC 6269, la clause sur la taxe de vente harmonis\u00e9e (\u00ab TVH<\/strong> \u00bb), qui stipulait que la TVH \u00e9tait incluse dans le prix d\u2019achat, a transform\u00e9 une transaction immobili\u00e8re de 11,5 millions de dollars en un co\u00fbteux litige fiscal opposant l\u2019acheteur, le vendeur et l\u2019Agence du revenu du Canada (\u00ab ARC<\/strong> \u00bb).<\/p>\n\n\n\n

Cette affaire, qui constitue un avertissement pour les parties prenantes du secteur de l\u2019immobilier commercial[1]<\/a>, montre que le manque de clart\u00e9 quant \u00e0 la r\u00e9partition de la TVH peut mettre \u00e0 risque m\u00eame les parties bien inform\u00e9es, en particulier lorsqu\u2019il s\u2019agit d\u2019un bien \u00e0 usage mixte. Si vous travaillez dans le secteur de l\u2019immobilier commercial, voil\u00e0 exactement le type de clause qui peut sournoisement mettre \u00e0 risque votre transaction (et vos r\u00e9sultats).<\/p>\n\n\n\n

Qu\u2019est-il arriv\u00e9 dans ce litige fiscal li\u00e9 \u00e0 la transaction de 11,5 millions de dollars?<\/h2>\n\n\n\n

L\u2019affaire portait sur la vente d\u2019un bien \u00e0 usage mixte (en partie \u00e0 usage commercial et en partie \u00e0 usage d\u2019habitation) de 125\u00a0acres en contrepartie de 11\u00a0500\u00a0000\u00a0$[2]<\/a>.\u00a0La convention d\u2019achat-vente stipulait que la TVH \u00e9tait \u00ab\u00a0incluse dans\u00a0\u00bb le prix d\u2019achat, sans toutefois pr\u00e9ciser le mode de calcul de la TVH ni le mode de r\u00e9partition des parties \u00e0 usage commercial et \u00e0 usage d\u2019habitation[3]<\/a>.\u00a0Cette omission a donn\u00e9 lieu \u00e0 un litige, \u00e9tant donn\u00e9 que la TVH ne s\u2019appliquait qu\u2019\u00e0 la partie du bien affect\u00e9e \u00e0 un usage commercial. Le vendeur pr\u00e9tendait que 41,57\u00a0% du prix de vente, soit environ cinq\u00a0acres du bien, \u00e9tait \u00e0 usage d\u2019habitation, ce qui donnait lieu \u00e0 une TVH de 773\u00a0051,33\u00a0$, tandis que l\u2019acheteur affirmait que seulement deux\u00a0acres \u00e9taient \u00e0 usage d\u2019habitation, pour une TVH de 1\u00a0046\u00a0902,65\u00a0$[4]<\/a>.<\/p>\n\n\n\n

Les int\u00e9r\u00eats des parties \u00e9taient directement oppos\u00e9s : un montant de TVH plus \u00e9lev\u00e9 favorisait l\u2019acheteur, qui pouvait demander un cr\u00e9dit de taxe sur les intrants plus important et payer des droits de cession immobili\u00e8re moins \u00e9lev\u00e9s sur le prix d\u2019achat r\u00e9duit. Quant au vendeur, il aurait touch\u00e9 un produit net inf\u00e9rieur, car une plus grande partie du prix d\u2019achat aurait \u00e9t\u00e9 affect\u00e9 \u00e0 la TVH. Pour compliquer les choses, avant le rendu de la d\u00e9cision, l\u2019ARC a produit des avis de cotisation contradictoires en acceptant aussi bien la position de l\u2019acheteur que celle du vendeur[5]<\/strong><\/a>.<\/p>\n\n\n\n

Comment la cour a-t-elle trait\u00e9 la clause sur la TVH?<\/h2>\n\n\n\n

Le juge\u00a0Schabas de la Cour sup\u00e9rieure de justice de l\u2019Ontario a fait valoir qu\u2019en acceptant d\u2019inclure la TVH dans le prix d\u2019achat sans indiquer la mani\u00e8re dont la TVH devait \u00eatre appliqu\u00e9e, les parties ont assum\u00e9 le risque de se soumettre \u00e0 la d\u00e9cision de l\u2019ARC[6]<\/a>.\u00a0La Cour a fait remarquer qu\u2019il n\u2019appartient pas aux contribuables de d\u00e9cider du montant d\u2019imp\u00f4t \u00e0 payer, mais \u00e0 l\u2019ARC[<\/strong>7]<\/strong><\/a>.<\/p>\n\n\n\n

Cette d\u00e9cision souligne les principes d\u2019interpr\u00e9tation \u00e9nonc\u00e9s dans l\u2019affaire Sattva Capital Corp. c. Creston Moly Corp.<\/em>, 2014 CSC\u00a053<\/a>, selon lesquels les tribunaux doivent prendre en consid\u00e9ration aussi bien le libell\u00e9 contractuel que les circonstances, mais sans jamais passer outre \u00e0 un libell\u00e9 clairement r\u00e9dig\u00e9[8]<\/a>.\u00a0Le juge\u00a0Schabas a soulign\u00e9 que bien que les circonstances puissent guider l\u2019interpr\u00e9tation, elles ne peuvent \u00ab\u00a0l\u2019emporter sur les termes de la convention\u00a0\u00bb ni en cr\u00e9er une nouvelle[9]<\/a>.\u00a0En l\u2019esp\u00e8ce, c\u2019est le libell\u00e9 de la convention d\u2019achat-vente qui a expos\u00e9 les parties \u00e0 la d\u00e9cision de l\u2019ARC, et le vendeur a assum\u00e9 le risque de faire l\u2019objet d\u2019un avis de cotisation d\u00e9favorable.<\/p>\n\n\n\n

Quelle est l\u2019incidence sur les transactions immobili\u00e8res commerciales?<\/h2>\n\n\n\n

Cette affaire est bien plus qu\u2019un litige fiscal \u2013 elle constitue un avertissement \u00e0 l\u2019intention des parties prenantes du secteur de l\u2019immobilier commercial. Voici un aper\u00e7u de ce qu\u2019il faut savoir :<\/p>\n\n\n\n

1. L\u2019importance de la r\u00e9daction<\/h3>\n\n\n\n

Les clauses types peuvent entra\u00eener d\u2019importants risques financiers. L\u2019\u00e9nonc\u00e9 \u00ab la TVH est incluse dans le prix d\u2019achat \u00bb semble simple, mais il a rendu les parties vuln\u00e9rables \u00e0 l\u2019interpr\u00e9tation de l\u2019ARC. Assurez-vous toujours de la clart\u00e9 des dispositions relatives \u00e0 la r\u00e9partition fiscale et au calcul s\u2019y rapportant.<\/p>\n\n\n\n

2. Faites appel \u00e0 un conseiller juridique<\/h3>\n\n\n\n

Lors de la conclusion d\u2019une transaction immobili\u00e8re commerciale complexe, il est fortement recommand\u00e9 d\u2019obtenir des conseils juridiques en plus de faire appel \u00e0 un agent immobilier. Les avocats sont particuli\u00e8rement bien outill\u00e9s pour rep\u00e9rer les risques que peuvent comporter les conventions types et n\u00e9gocier les dispositions n\u00e9cessaires pour prot\u00e9ger vos int\u00e9r\u00eats.<\/p>\n\n\n\n

3. L\u2019ARC d\u00e9cide du montant d\u2019imp\u00f4t \u00e0 payer<\/h3>\n\n\n\n

En fin de compte, c\u2019est l\u2019ARC, non les parties, qui d\u00e9termine le montant d\u2019imp\u00f4t \u00e0 payer. Les conventions doivent tenir compte de cette r\u00e9alit\u00e9 et r\u00e9partir le risque en cons\u00e9quence.<\/p>\n\n\n\n

4. La gestion du risque est d\u00e9terminante<\/h3>\n\n\n\n

Pour \u00e9viter toute incertitude, demandez-vous si la TVH doit \u00ab s\u2019ajouter \u00bb au prix de vente. Autrement, si la TVH doit \u00eatre \u00ab incluse dans \u00bb le prix de vente, les parties peuvent indiquer explicitement la portion du terrain qui est assujettie \u00e0 la TVH ou le mode de calcul de la TVH afin d\u2019\u00e9liminer toute ambigu\u00eft\u00e9.<\/p>\n\n\n\n

L\u2019essentiel \u00e0 retenir<\/strong>\u00a0:<\/strong> dans une transaction immobili\u00e8re commerciale, la clart\u00e9 n\u2019est pas une option, elle est cruciale. Si vous n\u00e9gociez ou examinez une convention d\u2019achat-vente visant un bien commercial ou \u00e0 usage mixte, notre \u00e9quipe Immobilier<\/a> peut vous aider \u00e0 r\u00e9diger et \u00e0 structurer les clauses sur la TVH de fa\u00e7on \u00e0 r\u00e9duire le risque de d\u00e9termination par l\u2019ARC et le risque de litige.<\/p>\n\n\n\n

\n\n\n\n

[1]<\/strong><\/a> Miculinic Investment Corp. v. 2303515 Ontario Inc.<\/em>, 2025 ONSC 6269.<\/p>\n\n\n\n

[2]<\/strong><\/a> Ibid., <\/em>par. 2.<\/p>\n\n\n\n

[3]<\/strong><\/a> Ibid., <\/em>par. 2 et 3.<\/p>\n\n\n\n

[4]<\/strong><\/a> Ibid., <\/em>par. 6 et 7.<\/p>\n\n\n\n

[5]<\/strong><\/a> Ibid.<\/em>, par. 9 et 11.<\/p>\n\n\n\n

[6]<\/strong><\/a> Ibid., <\/em>par. 25.<\/p>\n\n\n\n

[7]<\/strong><\/a> Ibid., <\/em>par. 24.<\/p>\n\n\n\n

[8]<\/strong><\/a> Sattva Capital Corp. c. Creston Moly Corp.<\/em>, 2014 CSC<\/strong> 53<\/strong><\/a>, par. 57 et 58.[9]<\/strong><\/a> <\/em>Note 1 ci-dessus, par. 29.<\/p>\n","protected":false},"excerpt":{"rendered":"

Qu\u2019arrive-t-il lorsqu\u2019une convention d\u2019achat-vente ne pr\u00e9cise pas clairement la r\u00e9partition fiscale? Dans la d\u00e9cision rendue r\u00e9cemment en Ontario dans l\u2019affaire Miculinic Investment Corp. v. 2303515 Ontario Inc., 2025 ONSC 6269, la clause sur la taxe de vente harmonis\u00e9e (\u00ab TVH \u00bb), qui stipulait que la TVH \u00e9tait incluse dans le prix d\u2019achat, a transform\u00e9 une transaction immobili\u00e8re […]<\/p>\n","protected":false},"author":118,"featured_media":25875,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[619],"insight-format":[470],"class_list":["post-43945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilier"],"acf":[],"yoast_head":"\nComment une clause de TVH a transform\u00e9 une transaction immobili\u00e8re de 11,5\u202fM$ en litige fiscal (et comment l\u2019\u00e9viter) | 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\/immobilier\/comment-une-clause-de-tvh-a-transforme-une-transaction-immobiliere-de-115-m-en-litige-fiscal-et-comment-leviter\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment une clause de TVH a transform\u00e9 une transaction immobili\u00e8re de 11,5\u202fM$ en litige fiscal (et comment l\u2019\u00e9viter) | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Qu\u2019arrive-t-il lorsqu\u2019une convention d\u2019achat-vente ne pr\u00e9cise pas clairement la r\u00e9partition fiscale? 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