{"id":72449,"date":"2024-02-20T12:23:09","date_gmt":"2024-02-20T17:23:09","guid":{"rendered":"https:\/\/www.iaff.org\/ressources-du-secretaire-tresorier\/responsabilites-fiscales-et-financieres-canada\/"},"modified":"2025-03-18T16:23:48","modified_gmt":"2025-03-18T20:23:48","slug":"responsabilites-fiscales-et-financieres-canada","status":"publish","type":"page","link":"https:\/\/www.iaff.org\/fr-ca\/ressources-du-secretaire-tresorier\/responsabilites-fiscales-et-financieres-canada\/","title":{"rendered":"Responsabilit\u00e9s fiscales et financi\u00e8res &#8211; Canada"},"content":{"rendered":"<section\n\t class=\"secondary-hero align wp-block-acf-secondary-hero\" id=\"secondary-hero_block_72c46b355cd881b62480cda8c9db22b1\">\n\t\n<header\n\tclass=\"w-full u-bg-full-width px-[22px] md:ps-bleed md:pe-0 py-[60px] bg-smoke-5 text-black u-has-rivets u-rivets-dark\"\n\tdata-theme=\"gray\"\n>\n\t<div class=\"flex flex-col !px-0 !max-w-[1440px] w-full lg:!ps-indent\">\n\t\t<div class=\"border-t-[6px] w-full my-0 flex flex-col md:flex-row gap-x-[62px] gap-y-[22px] border-red\">\n\t\t\t\t\t\t<div class=\"w-full md:w-1\/2 md:py-[45px]\">\n\t\t\t\t<div class=\"max-w-[600px] flex flex-col gap-[22px]\">\n\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"has-[.u-halftone-shadow--dark]:mb-divider has-[.u-halftone-shadow--light]:mb-divider pt-[22px] md:pt-0\">\n\t\t\t\t\t\t\t<span class=\"inline-flex text-heading-200 u-halftone-shadow--dark\">\n\t\t\t\t\t\t\t\tResponsabilit\u00e9s fiscales et financi\u00e8res &#8211; Canada\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<div class=\"order-first flex justify-start w-full pb-[22px]\">\n\t\t\t\t<div\n\tclass=\"wp-block-button is-style-tertiary text-smoke is-style-tertiary-back\"\n>\n\t\t\t<a\n\t\t\thref=\"https:\/\/www.iaff.org\/fr-ca\/secretary-treasurer-resources\/\"\n\t\t\tclass=\"wp-block-button__link wp-element-button group\"\n\t\t\t\t\t>\n\t\t\t<span\n\t\t\tclass=\"decoration-transparent underline underline-offset-2 group-hover:decoration-inherit group-focus-visible:decoration-inherit transition duration-hover\"\n\t\t>\n\t\t\tRessources du secr\u00e9taire-tr\u00e9sorier\t\t<\/span>\n\n\t\t<span\n\t\t\tclass=\"bg-inherit transition-colors duration-hover group-hover:bg-gold group-focus:bg-gold inline-flex rotate-180 order-first\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"22\" fill=\"none\" viewBox=\"0 0 21 22\"><path stroke=\"currentColor\" stroke-linecap=\"round\" stroke-width=\"2\" d=\"M20 20.75L20 2.25L1.5 2.25L1.5 20.75L20 20.75Z\" clip-rule=\"evenodd\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M14.0883 11.5L6.66406 11.5\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M11.0723 7.75205L14.8363 11.5L11.0723 15.248\"\/><\/svg>\t\t<\/span>\n\t<\/a><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n<\/header>\n<\/section>\n<section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_15b74efc9fc360f503512af97ef5d8b1\">\n\t<div class=\"acf-innerblocks-container\">\n<section\n\t class=\"secondary-navigation-manual u-bg-full-width bg-smoke\/5 align wp-block-acf-secondary-navigation-manual\" id=\"secondary-navigation-manual_block_baba8fb562074ca9ba105c4b539c9d11\">\n\t<details class=\"iaff-secondary-navigation\" open>\n\t<summary class=\"flex cursor-pointer u-bg-full-width\">\n\t\t\t\t\t<h2 class=\"text-heading-400 bg-main-bg-overlay text-black inline-flex items-center gap-x-[14px] h-full !ps-0 py-[34px] !pe-10\">\n\t\t\t\t<span>Dans cette section<\/span>\n\t\t\t<\/h2>\n\t\t\t<\/summary>\n\t<div class=\"py-10 md:ps-12 md:pe-10 grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-[30px]\">\n\t\t<!-- Renders the same as core\/button with a specific style -->\n\t<div>\n\t\t\t\t\t<a\n\t\t\t\tclass=\"inline-flex gap-[16px] items-center text-inherit text-button-300 leading-6 cursor-pointer decoration-transparent underline underline-offset-2 transition-colors duration-hover hocus-visible:decoration-current\"\n\t\t\t\t\t\t\t\t\thref=\"#business\"\n\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\t\t\t<span>\n\t\t\t\t\tD\u00e9claration fiscale \u2013 Entreprise\t\t\t\t<\/span>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" fill=\"none\" viewBox=\"0 0 15 15\"><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M11.6347 7.49976L1 7.49976\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M7.31445 2.13138L12.7061 7.50014L7.31445 12.8689\"\/><\/svg>\t\t\t<\/a>\n\t\t\t<\/div>\n<!-- Renders the same as core\/button with a specific style -->\n\t<div>\n\t\t\t\t\t<a\n\t\t\t\tclass=\"inline-flex gap-[16px] items-center text-inherit text-button-300 leading-6 cursor-pointer decoration-transparent underline underline-offset-2 transition-colors duration-hover hocus-visible:decoration-current\"\n\t\t\t\t\t\t\t\t\thref=\"#individual\"\n\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\t\t\t<span>\n\t\t\t\t\tD\u00e9claration fiscale \u2013 Particulier\t\t\t\t<\/span>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" fill=\"none\" viewBox=\"0 0 15 15\"><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M11.6347 7.49976L1 7.49976\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M7.31445 2.13138L12.7061 7.50014L7.31445 12.8689\"\/><\/svg>\t\t\t<\/a>\n\t\t\t<\/div>\n\t<\/div>\n<\/details>\n<\/section>\n\n<\/div><\/section>\n<section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_15b74efc9fc360f503512af97ef5d8b1\">\n\t<div class=\"acf-innerblocks-container\">\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Comprendre les <a href=\"https:\/\/www.cra-arc.gc.ca\/tx\/nnprft\/menu-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">imp\u00f4ts pour les organisations \u00e0 but non lucratif<\/a><\/li>\n\n\n\n<li>Exigences en mati\u00e8re de maintien des registres<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Maintien des registres, ARC RC4409<\/li>\n<\/ul>\n<\/div><\/li>\n\n\n\n<li>Comprendre les distinctions fiscales essentielles :<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Entrepreneurs ind\u00e9pendants et employ\u00e9s, ARC RC4410<\/li>\n<\/ul>\n<\/div><\/li>\n\n\n\n<li><a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/Budget-Template-for-Events.xlsx\">Budg\u00e9tisez vos \u00e9v\u00e9nements<\/a><\/li>\n\n\n\n<li>Rapports annuels \u00e0 l\u2019intention des entrepreneurs ind\u00e9pendants et des employ\u00e9s<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Les employ\u00e9s re\u00e7oivent : le formulaire T4<\/li>\n\n\n\n<li>Les entrepreneurs ind\u00e9pendants re\u00e7oivent : le formulaire T4A<\/li>\n<\/ul>\n<\/div><\/li>\n<\/ul>\n<\/div>\n<\/div><\/section>\n\n<div id=\"business\" class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_15b74efc9fc360f503512af97ef5d8b1\">\n\t<div class=\"acf-innerblocks-container\">\n<section\n\t class=\"section-header mb-10 align wp-block-acf-section-header\" id=\"section-header_block_39d7791a82e64645d788748903090d0a\">\n\t<div class=\"\">\n\t<div class=\"flex flex-col md:flex-row justify-between max-w-content gap-x-8 md:items-end flex-wrap\">\n\t\t<h2 class=\"text-heading-200 pb-[2px]\">\n\t\t\tD\u00e9claration fiscale \u2013 Entreprise\t\t<\/h2>\n\n\t\t\t\t\t<div class=\"md:order-last w-full\">\n\t\t\t\t\n\n\t<div class=\"h-divider w-full bg-halftone-divider bg-right\"><\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t<\/div>\n<\/div>\n<\/section>\n\n\n<div class=\"wp-block-paragraph \">\n<p>Comme les secr\u00e9taires-tr\u00e9soriers cherchent \u00e0 se conformer aux r\u00e8glements l\u00e9gislatifs, ils doivent conna\u00eetre les lois f\u00e9d\u00e9rales, provinciales et locales. Nous vous encourageons \u00e0 communiquer avec l\u2019Agence du revenu du Canada (ou avec Revenu Qu\u00e9bec si vous \u00eates au Qu\u00e9bec) et \u00e0 consulter un comptable agr\u00e9\u00e9 local pour conna\u00eetre les lois provinciales et locales pertinentes. L\u2019information ci-dessous est un aper\u00e7u complet de l\u2019information pertinente \u00e0 la conformit\u00e9 f\u00e9d\u00e9rale.<\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.cra-arc.gc.ca\/tx\/nnprft\/menu-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">Lignes directrices \u00e0 l\u2019intention des organismes \u00e0 but non lucratif<\/a><\/li>\n\n\n\n<li>Paie, Guide fiscal de l\u2019employeur, T4001<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Avantages et allocations imposables, T4130<\/li>\n\n\n\n<li><a href=\"https:\/\/laws-lois.justice.gc.ca\/eng\/acts\/I-3.3\/section-6.html\" target=\"_blank\" rel=\"noopener\">Article 6 de la Loi de l\u2019imp\u00f4t sur le revenu<\/a><\/li>\n<\/ul>\n<\/div><\/li>\n\n\n\n<li>Produire le formulaire annuel : formulaire T1044<\/li>\n\n\n\n<li><a href=\"https:\/\/www.cra-arc.gc.ca\/tx\/bsnss\/tpcs\/gst-tps\/menu-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">Produire une d\u00e9claration de TPS\/TVH<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div><\/section>\n<\/div>\n\n<div id=\"individual\" class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_15b74efc9fc360f503512af97ef5d8b1\">\n\t<div class=\"acf-innerblocks-container\">\n<section\n\t class=\"section-header mb-10 align wp-block-acf-section-header\" id=\"section-header_block_fca8209554045dfb0c16843281f652ab\">\n\t<div class=\"\">\n\t<div class=\"flex flex-col md:flex-row justify-between max-w-content gap-x-8 md:items-end flex-wrap\">\n\t\t<h2 class=\"text-heading-200 pb-[2px]\">\n\t\t\tD\u00e9claration fiscale \u2013 Particulier\t\t<\/h2>\n\n\t\t\t\t\t<div class=\"md:order-last w-full\">\n\t\t\t\t\n\n\t<div class=\"h-divider w-full bg-halftone-divider bg-right\"><\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t<\/div>\n<\/div>\n<\/section>\n\n\n<div class=\"wp-block-paragraph \">\n<p>\u00c9tant donn\u00e9 que les pratiques de d\u00e9claration fiscale de la section locale influencent directement la d\u00e9claration fiscale des employ\u00e9s et des entrepreneurs ind\u00e9pendants, nous avons fourni un nombre condens\u00e9 de ressources. Chaque personne au Canada est responsable de ses propres dossiers fiscaux et de la recherche de conseils sur les \u00e9l\u00e9ments qui lui semblent moins clairs. Veuillez noter que les r\u00e9glementations et obligations fiscales provinciales et locales peuvent \u00e9galement s\u2019appliquer.<\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>D\u00e9p\u00f4t annuel du formulaire T1 de l\u2019ARC<\/li>\n\n\n\n<li>Guide d\u2019imp\u00f4t et de prestations, ARC Pub 5000-G<\/li>\n<\/ul>\n<\/div>\n<\/div><\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"parent":69488,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-72449","page","type-page","status-publish","hentry"],"acf":[],"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages\/72449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/comments?post=72449"}],"version-history":[{"count":0,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages\/72449\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages\/69488"}],"wp:attachment":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/media?parent=72449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}