{"id":46422,"date":"2019-03-22T09:56:13","date_gmt":"2019-03-22T13:56:13","guid":{"rendered":"\/?p=46422"},"modified":"2019-03-22T09:56:13","modified_gmt":"2019-03-22T13:56:13","slug":"exigences-relatives-aux-declarations-des-importateurs-de-carburant-dans-le-cadre-de-la-loi-sur-la-tarification-de-la-pollution-causee-par-les-gaz-effet-de-serre","status":"publish","type":"post","link":"https:\/\/staging.livingstonintl.com\/fr\/exigences-relatives-aux-declarations-des-importateurs-de-carburant-dans-le-cadre-de-la-loi-sur-la-tarification-de-la-pollution-causee-par-les-gaz-effet-de-serre\/","title":{"rendered":"Exigences relatives aux d\u00e9clarations des importateurs de carburant dans le cadre de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre"},"content":{"rendered":"

L\u2019Agence du revenu du Canada (ARC) a publi\u00e9 un avis sur la redevance sur les combustibles intitul\u00e9 FCN4 Importateurs aux termes de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre.<\/a><\/p>\n

Cet avis renseigne les personnes qui doivent s\u2019inscrire ou qui choisissent de s\u2019inscrire en tant qu\u2019importateur (en vertu de la Section\u00a01 de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre<\/a> sur les exigences relatives \u00e0 l\u2019inscription, \u00e0 la production et \u00e0 la d\u00e9claration.<\/p>\n

Les personnes qui importent du combustible de l\u2019\u00e9tranger ou qui en transf\u00e8rent depuis un endroit au Canada \u00e0 l\u2019une des provinces assujetties propos\u00e9es du Manitoba, du Nouveau-Brunswick, de l\u2019Ontario ou de la Saskatchewan le 1er<\/sup>\u00a0avril\u00a02019 ou apr\u00e8s, comme il est propos\u00e9, ou des provinces assujetties propos\u00e9es du Nunavut ou du Yukon le 1er<\/sup>\u00a0juillet\u00a02019 ou apr\u00e8s, comme il est propos\u00e9, devraient examiner attentivement les renseignements fournis dans le pr\u00e9sent avis puisqu\u2019elles doivent bien comprendre les dispositions l\u00e9gislatives pour se conformer \u00e0 la Loi. Par personne, on entend un particulier, une soci\u00e9t\u00e9 en nom collectif, une soci\u00e9t\u00e9 par actions, le patrimoine ou la succession d\u2019un particulier d\u00e9c\u00e9d\u00e9, une fiducie, une coentreprise, un gouvernement ou une entit\u00e9 qui constitue une soci\u00e9t\u00e9, un syndicat, un club, une association, une commission ou toute autre forme d\u2019organisation.<\/p>\n

L\u2019Agence du revenu du Canada (ARC) sera responsable de l\u2019administration et de l\u2019ex\u00e9cution de l\u2019\u00e9l\u00e9ment de la redevance sur les combustibles du syst\u00e8me f\u00e9d\u00e9ral.<\/p>\n

Les personnes qui importent du combustible \u00e0 un lieu dans une province assujettie ou qui transf\u00e8rent du combustible dans une province assujettie depuis un endroit au Canada devraient se familiariser avec les renseignements inclus dans le pr\u00e9sent avis et devraient aussi se familiariser avec la Loi, les r\u00e8glements connexes et tout autre avis applicable. Elles peuvent aussi communiquer avec l\u2019ARC<\/a> pour obtenir des pr\u00e9cisions et des renseignements suppl\u00e9mentaires.<\/p>\n

Selon la section\u00a0126 de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre, quiconque devant s\u2019inscrire en tant qu\u2019importateur omettant de le faire dans le d\u00e9lai et selon les modalit\u00e9s pr\u00e9vus est passible d\u2019une p\u00e9nalit\u00e9 de 2\u00a0000\u00a0$.<\/p>\n

Pour obtenir davantage d\u2019information sur les autres types d\u2019inscriptions que dicte la Loi et sur le processus d\u2019inscription, veuillez consulter la publication FCN1 Inscription en application de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre<\/a>.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019Agence du revenu du Canada (ARC) a publi\u00e9 un avis sur la redevance sur les combustibles intitul\u00e9 FCN4 Importateurs aux termes de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre. Cet avis renseigne les personnes qui doivent s\u2019inscrire ou qui choisissent de s\u2019inscrire en tant qu\u2019importateur (en… Read more »<\/a><\/p>\n","protected":false},"author":36,"featured_media":46420,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174],"class_list":["post-46422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nouvelles-de-la-reglementation-canadienne"],"acf":[],"yoast_head":"\nExigences relatives aux d\u00e9clarations des importateurs de carburant dans le cadre de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre - 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=\"Exigences relatives aux d\u00e9clarations des importateurs de carburant dans le cadre de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre - Livingston International\" \/>\n<meta property=\"og:description\" content=\"L\u2019Agence du revenu du Canada (ARC) a publi\u00e9 un avis sur la redevance sur les combustibles intitul\u00e9 FCN4 Importateurs aux termes de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre. 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