{"id":52404,"date":"2020-12-03T11:50:33","date_gmt":"2020-12-03T16:50:33","guid":{"rendered":"https:\/\/staging.livingstonintl.com\/?p=52404"},"modified":"2020-12-03T11:50:35","modified_gmt":"2020-12-03T16:50:35","slug":"guide-des-politiques-de-larc-application-de-la-tps-tvh-aux-indiens","status":"publish","type":"post","link":"https:\/\/staging.livingstonintl.com\/fr\/guide-des-politiques-de-larc-application-de-la-tps-tvh-aux-indiens\/","title":{"rendered":"Guide des politiques de l\u2019ARC &#8211; Application de la TPS\/TVH aux Indiens"},"content":{"rendered":"\n<p>La <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/formulaires-publications\/publications\/b-039\/politique-administrative-tps-tvh-application-tps-tvh-indiens.html\" target=\"_blank\" rel=\"noreferrer noopener\">politique administrative B-039<\/a> de l\u2019Agence du revenu du Canada (ARC), r\u00e9cemment mise \u00e0 jour en novembre 2020 concernant l\u2019application de la TPS\/TVH aux Indiens, fournit des informations concernant le traitement des fournitures effectu\u00e9es \u00e0 ou par des Indiens, des bandes indiennes et des entit\u00e9s mandat\u00e9es par une bande. Le traitement des achats effectu\u00e9s par un Indien en vertu de la TPS\/TVH est conforme \u00e0 la section 87 de la Loi sur les Indiens en vertu de laquelle les biens meubles d\u2019un Indien ou d\u2019une bande indienne situ\u00e9s sur une r\u00e9serve et leurs int\u00e9r\u00eats dans les r\u00e9serves ou les terres d\u00e9sign\u00e9es sont admissibles \u00e0 un all\u00e9gement fiscal.<\/p>\n\n\n\n<p>Les importations effectu\u00e9es par des Indiens, des bandes indiennes ou des entit\u00e9s mandat\u00e9es par une bande sont assujetties aux r\u00e8gles normales d\u2019importation o\u00f9 les importations sont assujetties \u00e0 une taxation, \u00e0 moins qu\u2019elles ne soient sp\u00e9cifiquement d\u00e9tax\u00e9es (c\u2019est-\u00e0-dire, imposables au taux de 0\u00a0%). La TPS\/TVH sur les marchandises import\u00e9es est per\u00e7ue par l\u2019ASFC en vertu de la Loi sur les douanes au moment de l\u2019importation.<\/p>\n\n\n\n<p>Les importations de marchandises sont assujetties \u00e0 la TPS\/TVH m\u00eame dans les cas o\u00f9, apr\u00e8s importation, le bien est livr\u00e9 \u00e0 une r\u00e9serve par l\u2019agent du fournisseur ou par Postes Canada.<br><br>Communiquez avec l\u2019ARC pour toute question concernant les services d\u2019application et d\u2019interpr\u00e9tation de la <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/formulaires-publications\/publications\/1-4.html\" target=\"_blank\" rel=\"noreferrer noopener\">TPS\/TVH<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La politique administrative B-039 de l\u2019Agence du revenu du Canada (ARC), r\u00e9cemment mise \u00e0 jour en novembre 2020 concernant l\u2019application de la TPS\/TVH aux Indiens, fournit des informations concernant le traitement des fournitures effectu\u00e9es \u00e0 ou par des Indiens, des bandes indiennes et des entit\u00e9s mandat\u00e9es par une bande. Le traitement des achats effectu\u00e9s par<a class=\"excerpt-read-more\" href=\"https:\/\/staging.livingstonintl.com\/fr\/guide-des-politiques-de-larc-application-de-la-tps-tvh-aux-indiens\/\" title=\"ReadGuide des politiques de l\u2019ARC &#8211; Application de la TPS\/TVH aux Indiens\">&#8230; Read more &raquo;<\/a><\/p>\n","protected":false},"author":36,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174],"class_list":["post-52404","post","type-post","status-publish","format-standard","hentry","category-nouvelles-de-la-reglementation-canadienne"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Guide des politiques de l\u2019ARC - Application de la TPS\/TVH aux Indiens - 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=\"Guide des politiques de l\u2019ARC - Application de la TPS\/TVH aux Indiens - Livingston International\" \/>\n<meta property=\"og:description\" content=\"La politique administrative B-039 de l\u2019Agence du revenu du Canada (ARC), r\u00e9cemment mise \u00e0 jour en novembre 2020 concernant l\u2019application de la TPS\/TVH aux Indiens, fournit des informations concernant le traitement des fournitures effectu\u00e9es \u00e0 ou par des Indiens, des bandes indiennes et des entit\u00e9s mandat\u00e9es par une bande. Le traitement des achats effectu\u00e9s par... 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