{"id":30591,"date":"2016-01-20T17:12:59","date_gmt":"2016-01-20T17:12:59","guid":{"rendered":"\/fr\/?p=30591"},"modified":"2016-01-20T17:12:59","modified_gmt":"2016-01-20T17:12:59","slug":"statut-fiscal-de-limportation-de-sperme-et-dovocytes-humain-ovules-de-donneurs","status":"publish","type":"post","link":"https:\/\/staging.livingstonintl.com\/fr\/statut-fiscal-de-limportation-de-sperme-et-dovocytes-humain-ovules-de-donneurs\/","title":{"rendered":"Statut fiscal de l\u2019importation de sperme et d\u2019ovocytes humain (ovules) de donneurs"},"content":{"rendered":"<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">L\u2019Agence du revenu du Canada (ARC) d\u00e9crit comment la TPS\/TVH s\u2019applique aux importations d\u2019ovocytes (ovules) de donneurs aux termes de la Loi dans la publication <u><a href=\"http:\/\/www.cra-arc.gc.ca\/E\/pub\/gr\/news97\/news97-e.pdf\">Nouvelles sur l\u2019accise et la TPS\/TVH &#8211; No\u00a097<\/a><\/u> novembre\u00a02015.<\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">\u00a0<\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">Les importations de produits qui ne sont pas assujetties \u00e0 la taxe aux fins de la TPS\/TVH sont pr\u00e9vues \u00e0 l\u2019annexe\u00a0VII de la Loi. L\u2019article\u00a06 de cette annexe fait \u00e9tat des importations non taxables de produits, dont la fourniture des produits figurant \u00e0 la partie\u00a0I de l\u2019annexe\u00a0VI, <a href=\"http:\/\/www.cra-arc.gc.ca\/E\/pub\/gm\/4-1\/README.html\">M\u00e9dicaments sur ordonnances et substances biologiques<\/a>. <\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">\u00a0<\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><u><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\"><a href=\"http:\/\/laws-lois.justice.gc.ca\/eng\/acts\/e-15\/page-330.html#docCont\">L\u2019article\u00a02 de la partie\u00a0I de l\u2019annexe\u00a0VI de la Loi sur la taxe d\u2019accise<\/a><\/span><\/u><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\"> pr\u00e9voit la d\u00e9taxation de certaines fournitures de m\u00e9dicaments sur ordonnance et de substances biologiques. L\u2019ARC est d\u2019avis que la fourniture de sperme et d\u2019ovocytes humains ne constitue pas la fourniture de m\u00e9dicaments sur ordonnance figurant \u00e0 l\u2019article\u00a02 de la partie\u00a0I de l\u2019annexe\u00a0VI et, par cons\u00e9quent, cette fourniture n\u2019est pas d\u00e9tax\u00e9e aux termes de cet article. L\u2019article\u00a05 de la partie\u00a0I de l\u2019annexe\u00a0VI pr\u00e9voit toutefois la d\u00e9taxation des fournitures de sperme humain, mais aucun article dans la Loi ne pr\u00e9voit la d\u00e9taxation des fournitures d\u2019ovocytes humains. <\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">\u00a0<\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">Ainsi, les ovocytes humains ne sont pas admissibles \u00e0 titre d\u2019importations non taxables aux termes de l\u2019article\u00a06 de l\u2019annexe\u00a0VII. La TPS de 5\u00a0% s\u2019applique donc en g\u00e9n\u00e9ral aux ovocytes de donneurs au moment o\u00f9 ils sont import\u00e9s au Canada par des banques de donneurs, des cliniques de fertilit\u00e9 ou d\u2019autres \u00e9tablissements de sant\u00e9. <\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">\u00a0<\/span><\/p>\n<p class=\"section1\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span lang=\"FR-CA\" style=\"font-size: 10.0pt; font-family: 'Arial','sans-serif';\">Toutefois, lorsque le patient d\u2019une clinique de fertilit\u00e9 ou d\u2019un autre \u00e9tablissement de sant\u00e9 y re\u00e7oit des traitements ou d\u2019autres services, dont l\u2019implantation de l\u2019ovocyte d\u2019un donneur, l\u2019ARC consid\u00e8re dans ces circonstances que cette fourniture effectu\u00e9e par la clinique au patient fait g\u00e9n\u00e9ralement partie de la fourniture exon\u00e9r\u00e9e d\u2019un service de sant\u00e9 en \u00e9tablissement.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Agence du revenu du Canada (ARC) d\u00e9crit comment la TPS\/TVH s\u2019applique aux importations d\u2019ovocytes (ovules) de donneurs aux termes de la Loi dans la publication Nouvelles sur l\u2019accise et la TPS\/TVH &#8211; No\u00a097 novembre\u00a02015. \u00a0 Les importations de produits qui ne sont pas assujetties \u00e0 la taxe aux fins de la TPS\/TVH sont pr\u00e9vues \u00e0<a class=\"excerpt-read-more\" href=\"https:\/\/staging.livingstonintl.com\/fr\/statut-fiscal-de-limportation-de-sperme-et-dovocytes-humain-ovules-de-donneurs\/\" title=\"ReadStatut fiscal de l\u2019importation de sperme et d\u2019ovocytes humain (ovules) de donneurs\">&#8230; Read more &raquo;<\/a><\/p>\n","protected":false},"author":36,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"class_list":["post-30591","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Statut fiscal de l\u2019importation de sperme et d\u2019ovocytes humain (ovules) de donneurs - Livingston International<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Statut fiscal de l\u2019importation de sperme et d\u2019ovocytes humain (ovules) de donneurs - Livingston International\" \/>\n<meta property=\"og:description\" content=\"L\u2019Agence du revenu du Canada (ARC) d\u00e9crit comment la TPS\/TVH s\u2019applique aux importations d\u2019ovocytes (ovules) de donneurs aux termes de la Loi dans la publication Nouvelles sur l\u2019accise et la TPS\/TVH &#8211; No\u00a097 novembre\u00a02015. \u00a0 Les importations de produits qui ne sont pas assujetties \u00e0 la taxe aux fins de la TPS\/TVH sont pr\u00e9vues \u00e0... 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