{"id":48855,"date":"2026-04-01T08:47:00","date_gmt":"2026-04-01T12:47:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=48855"},"modified":"2026-04-01T11:12:27","modified_gmt":"2026-04-01T15:12:27","slug":"noel-c-birk-comment-la-fiscalite-influence-le-partage-dun-ferr","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/litige-successoral\/noel-c-birk-comment-la-fiscalite-influence-le-partage-dun-ferr\/","title":{"rendered":"No\u00ebl c. Birk : comment la fiscalit\u00e9 influence le partage d\u2019un FERR"},"content":{"rendered":"\n<p>La r\u00e9cente d\u00e9cision rendue par la Cour sup\u00e9rieure du Qu\u00e9bec <a href=\"https:\/\/www.canlii.org\/fr\/qc\/qccs\/doc\/2026\/2026qccs187\/2026qccs187.html?resultId=bde2deea519f45e48cc8d17bb9276312&amp;searchId=2026-03-23T11:03:58:987\/83fdd93a832642398793454e1feb1235&amp;searchUrlHash=AAAAAQAOTm_Dq2wgYy4gQmlyayAAAAAAAQ\"><em>No\u00ebl c. Birk<\/em><\/a> (2026 QCCS 187) offre une le\u00e7on essentielle en mati\u00e8re de partage successoral lorsqu\u2019une succession comprend des actifs enregistr\u00e9s comme un FERR ou un autre actif enregistr\u00e9.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elle illustre la mani\u00e8re dont les r\u00e8gles fiscales influencent non seulement la valeur de ces biens, mais aussi l\u2019\u00e9quit\u00e9 du partage entre h\u00e9ritiers.<\/li>\n\n\n\n<li>Elle rappelle enfin combien une planification testamentaire d\u00e9taill\u00e9e peut pr\u00e9venir des conflits importants. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Une succession sans clause sp\u00e9cifique pour le FERR<\/h2>\n\n\n\n<p>Le litige est n\u00e9 \u00e0 la suite du d\u00e9c\u00e8s d&rsquo;Helmut Birk. Son testament pr\u00e9voyait que sa conjointe survivante, C\u00e9line Hervieux Payette, et ses deux filles, Carolyne et Val\u00e9rie Birk, h\u00e9riteraient en parts \u00e9gales du reliquat de la succession. Aucune clause ne traitait s\u00e9par\u00e9ment des actifs enregistr\u00e9s.<\/p>\n\n\n\n<p>Au Qu\u00e9bec, de nombreux testateurs mari\u00e9s r\u00e9digent plut\u00f4t une clause sp\u00e9cifique pour l\u00e9guer leurs actifs enregistr\u00e9s comme des REER ou FERR \u00e0 leur conjoint survivant. Cette pratique d\u00e9coule du roulement fiscal pr\u00e9vu par la loi qui permet de transf\u00e9rer ces actifs au conjoint sans incidence fiscale imm\u00e9diate. Elle reconna\u00eet aussi qu\u2019une charge fiscale latente accompagnera \u00e9ventuellement les retraits futurs, ce qui \u00e9vite de p\u00e9naliser celui-ci lors du partage. Or, dans le cas de M. Birk, les actifs enregistr\u00e9s n\u2019ont pas fait l\u2019objet d\u2019un legs particulier et se trouvaient donc int\u00e9gr\u00e9s \u00e0 la masse successorale devant \u00eatre partag\u00e9e \u00e9galement. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le d\u00e9saccord sur la valeur r\u00e9elle du FERR<\/h2>\n\n\n\n<p>La liquidatrice, Andr\u00e9e No\u00ebl, a propos\u00e9 un partage o\u00f9 Mme Hervieux Payette recevrait le FERR du d\u00e9funt, tandis que les deux filles recevraient des montants \u00e9quivalents en argent. Mme Hervieux Payette s\u2019est oppos\u00e9e \u00e0 cette proposition, faisant valoir que la valeur apparente du FERR ne tenait pas compte de la charge fiscale latente qu\u2019elle seule aurait \u00e0 supporter.<\/p>\n\n\n\n<p>Ses coh\u00e9riti\u00e8res appuyaient la liquidatrice et soutenaient que la conjointe survivante avait modifi\u00e9 sa position apr\u00e8s avoir initialement accept\u00e9 le transfert du FERR en 2021. Le Tribunal a toutefois conclu que cette correspondance ne constituait pas une entente quant \u00e0 la valeur du FERR dans le partage. Elle ne confirmait que son accord au roulement fiscal. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u2019\u00e9quit\u00e9 successorale selon le Code civil du Qu\u00e9bec<\/h2>\n\n\n\n<p>Le juge Girard rappelle que le r\u00f4le du liquidateur consiste \u00e0 proposer un partage. Les h\u00e9ritiers d\u00e9cident s\u2019ils l\u2019acceptent. En cas de d\u00e9saccord, le Tribunal doit assurer la protection de la volont\u00e9 du testateur et l\u2019\u00e9quit\u00e9 du partage. En l\u2019esp\u00e8ce, la volont\u00e9 \u00e9tait claire\u00a0: il souhaitait un partage \u00e9gal. Encore fallait\u2011il que les parts soient r\u00e9ellement \u00e9quivalentes en valeur et pas seulement en apparence. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<p>Pour parvenir \u00e0 cette analyse, la Cour s\u2019appuie sur l\u2019article 851 du <em>Code civil du Qu\u00e9bec<\/em>. Cette disposition pr\u00e9voit express\u00e9ment que les incidences fiscales peuvent \u00eatre prises en consid\u00e9ration dans la composition des lots successoraux. Le Tribunal cite \u00e9galement la doctrine sp\u00e9cialis\u00e9e qui recommande de tenir compte de la charge fiscale inh\u00e9rente aux biens enregistr\u00e9s. Un FERR n\u2019a pas la m\u00eame valeur \u00e9conomique qu\u2019un actif non enregistr\u00e9, m\u00eame si sa valeur de march\u00e9 est identique, car l\u2019imp\u00f4t \u00e0 payer r\u00e9duira in\u00e9vitablement ce que l\u2019h\u00e9ritier en retirera. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Une directive pratique pour la liquidation<\/h2>\n\n\n\n<p>Le Tribunal constate qu\u2019aucune entente ne liait les h\u00e9ritiers quant \u00e0 la m\u00e9thode de calcul de la part de Mme Hervieux Payette. Il note aussi que son opposition avait \u00e9t\u00e9 formul\u00e9e rapidement et non de fa\u00e7on opportuniste. En cons\u00e9quence, le juge Girard juge que la proposition de partage de la liquidatrice ne respecte ni la volont\u00e9 du testateur ni l\u2019\u00e9quit\u00e9 successorale. Il conclut que le FERR peut \u00eatre transf\u00e9r\u00e9 \u00e0 la conjointe survivante, mais que sa valeur utilis\u00e9e dans le partage doit \u00eatre ajust\u00e9e pour refl\u00e9ter la charge fiscale latente. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<p>Afin d\u2019assurer un partage juste, la Cour ordonne \u00e0 la liquidatrice de retenir un expert fiscal ind\u00e9pendant charg\u00e9 d\u2019\u00e9tablir la valeur transf\u00e9rable du FERR compte tenu de la charge fiscale qui y est attach\u00e9e et de toute plus-value imposable. Si le roulement fiscal n\u2019est plus permis en raison du temps \u00e9coul\u00e9, le FERR devra \u00eatre d\u00e9senregistr\u00e9 par la succession et son produit net partag\u00e9 entre les h\u00e9ritiers. Cette directive illustre l\u2019importance pratique d\u2019agir rapidement dans la gestion des actifs enregistr\u00e9s. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aucune conclusion d\u2019abus<\/h2>\n\n\n\n<p>Le Tribunal \u00e9carte les reproches d\u2019abus formul\u00e9s de part et d\u2019autre. Ni l\u2019opposition de Mme Hervieux Payette ni les pr\u00e9tentions de ses coh\u00e9riti\u00e8res ne satisfaisaient aux crit\u00e8res \u00e9lev\u00e9s permettant de qualifier une conduite ou une proc\u00e9dure d\u2019abusive. Il rejette aussi la demande que les honoraires professionnels de la succession soient rembours\u00e9s par la conjointe survivante. <a href=\"https:\/\/millerthomson-my.sharepoint.com\/personal\/aiacovelli_millerthomson_com\/Documents\/Microsoft%20Copilot%20Chat%20Files\/2026qccs187.pdf\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce qu\u2019il faut retenir<\/h2>\n\n\n\n<p>Cette d\u00e9cision souligne l\u2019importance d\u2019une planification successorale minutieuse lorsqu\u2019une personne d\u00e9tient des actifs enregistr\u00e9s. Un testateur mari\u00e9 qui souhaite que son conjoint profite pleinement du roulement fiscal aurait tout int\u00e9r\u00eat \u00e0 inclure une clause sp\u00e9cifique portant sur ces actifs pour \u00e9viter toute ambigu\u00eft\u00e9.<\/p>\n\n\n\n<p>En son absence, comme dans l\u2019affaire <em>Birk<\/em>, les h\u00e9ritiers et la liquidatrice doivent naviguer entre les r\u00e8gles successorales et fiscales pour atteindre un r\u00e9sultat qui refl\u00e8te l\u2019\u00e9galit\u00e9 voulue par le d\u00e9funt. Le Tribunal rappelle que l\u2019\u00e9quit\u00e9 successorale repose sur la valeur r\u00e9elle des biens et non uniquement sur leur valeur nominale. Cette approche pragmatique et nuanc\u00e9e deviendra certainement une r\u00e9f\u00e9rence utile pour les successions comportant des actifs enregistr\u00e9s.<\/p>\n\n\n\n<p>Vous souhaitez mieux encadrer le traitement des REER, FERR et autres actifs enregistr\u00e9s dans une succession? Nos avocats du groupe <a href=\"https:\/\/www.millerthomson.com\/fr\/expertises\/successions-et-fiducies\/\">Successions et fiducies<\/a> peuvent vous conseiller sur les meilleures pratiques \u00e0 adopter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9cente d\u00e9cision rendue par la Cour sup\u00e9rieure du Qu\u00e9bec No\u00ebl c. Birk (2026 QCCS 187) offre une le\u00e7on essentielle en mati\u00e8re de partage successoral lorsqu\u2019une succession comprend des actifs enregistr\u00e9s comme un FERR ou un autre actif enregistr\u00e9. Une succession sans clause sp\u00e9cifique pour le FERR Le litige est n\u00e9 \u00e0 la suite du [&hellip;]<\/p>\n","protected":false},"author":122,"featured_media":14354,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[583],"insight-format":[470],"class_list":["post-48855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-litige-successoral"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No\u00ebl c. Birk : comment la fiscalit\u00e9 influence le partage d\u2019un FERR | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Dans l&#039;affaire No\u00ebl c. 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