{"id":64,"date":"2012-08-09T14:58:39","date_gmt":"2012-08-09T18:58:39","guid":{"rendered":"http:\/\/www.servicesder.ca\/?p=64"},"modified":"2012-11-13T15:51:38","modified_gmt":"2012-11-13T20:51:38","slug":"impots","status":"publish","type":"post","link":"https:\/\/servicesder.ca\/fr\/envedette\/impots\/","title":{"rendered":"Imp\u00f4ts"},"content":{"rendered":"<p><span style=\"text-decoration: underline;\"><strong>IMPORTANTS!<\/strong><\/span><\/p>\n<p><em><strong>D\u00e9clarations de revenus (y compris les feuillets, les relev\u00e9s et les annexes):<\/strong><\/em><\/p>\n<ul>\n<li>Conservez vos pi\u00e8ces justificatives pendant six ans car le fisc peut vous les demander \u00e0 tout moment. Cette p\u00e9riode de six ans ne s&rsquo;applique pas s&rsquo;il y a Fraude, auquel cas le fisc peut r\u00e9viser toutes vos d\u00e9clarations de revenus ant\u00e9rieures. Gardez \u00e9galement toute correspondance que vous entretenez avec l&rsquo;imp\u00f4t.<\/li>\n<\/ul>\n<p><em><strong>Acomptes provisionnels (relev\u00e9s de versements):<\/strong><\/em><\/p>\n<ul>\n<li>Conservez vos relev\u00e9s de versements aussi longtemps que vos d\u00e9clarations de revenus.<\/li>\n<\/ul>\n<p><em><strong>D\u00e9clarations de TPS et de TVQ:<\/strong><\/em><\/p>\n<ul>\n<li>Conservez vos d\u00e9clarations de TPS et de TVQ aussi longtemps que vos d\u00e9clarations de revenus.<\/li>\n<\/ul>\n<p><em><strong>Comptes de taxes municipales, scolaires et d&rsquo;eau:<\/strong><\/em><\/p>\n<ul>\n<li>Les municipalit\u00e9s et les commissions scolaires ont 3 ans pour r\u00e9clamer un rajustement de taxes.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Cr\u00e9dit d&rsquo;imp\u00f4ts de l&rsquo;Ontario pour les co\u00fbts d&rsquo;\u00e9nergie et les imp\u00f4ts fonciers<\/strong><\/span><\/p>\n<p><em><strong>Quoi de neuf?<\/strong><\/em><\/p>\n<p>\u00c0 compter de juillet 2012, le cr\u00e9dit d&rsquo;imp\u00f4t de l&rsquo;Ontario pour les co\u00fbts d&rsquo;\u00e9nergie et les imp\u00f4ts fonciers sera vers\u00e9 chaque mois dans le cadre de la <span style=\"text-decoration: underline;\">Presentation Trillium de l&rsquo;Ontario <a href=\"http:\/\/www.rev.gov.on.ca\/fr\/credit\/otb\/index.html\">http:\/\/www.rev.gov.on.ca\/fr\/credit\/otb\/index.<\/a>,<\/span> plut\u00f4t que chaque\u00a0trimestre comme auparavant.<\/p>\n<p>Le montant des paiements pour la p\u00e9riode de juillet 2012 \u00e0 juin 2013 sera fond\u00e9 sur les renseignements fournis dans votre d\u00e9claration de revenus des particuliers 2011.<\/p>\n<p>Les particuliers et les familles admissibles recevront les paiements trimestriels applicables pour l&rsquo;ann\u00e9e de versement 2011-2012 d&rsquo;apr\u00e8s les renseignements fournis dans leur d\u00e9claration de revenus de 2010.<\/p>\n<p><em><strong>D\u00e9penses d&rsquo;un bureau \u00e0 domicile<\/strong><\/em><\/p>\n<p>Si vous avez un bureau \u00e0 votre r\u00e9sidence, vous pouvez d\u00e9duire une fraction des frais courants engag\u00e9s pour votre r\u00e9sidence comme d\u00e9pense d&rsquo;entreprise, sous r\u00e9serve des restrictions \u00e9num\u00e9r\u00e9es ci-dessous. Cette fraction sera normalement calcul\u00e9e en fonction de la superficie qu&rsquo;occupe votre bureau dans votre r\u00e9sidence (vous pouvez normalement exclure les superficies communes, comme les corridors, la cuisine et les toilettes, lorsque vous effectuez ce calcul).<\/p>\n<p>Les d\u00e9penses que vous pouvez d\u00e9duire sont les suivantes:<\/p>\n<ul>\n<li>le loyer, si vous \u00eates locataire<\/li>\n<li>les int\u00e9r\u00eats sur votre pr\u00eat hypoth\u00e9caire (mais non la partie du capital des paiements d&rsquo;hypoth\u00e8que mixtes)<\/li>\n<li>les imp\u00f4ts fonciers<\/li>\n<li>les services publics comme\u00a0l&rsquo;eau, l&rsquo;\u00e9lectricit\u00e9, le chauffage et le gaz<\/li>\n<li>les frais de t\u00e9l\u00e9phone (si vous avez un t\u00e9l\u00e9phone d&rsquo;affaires distinct pour votre entreprise, il est enti\u00e8rement d\u00e9ductible; voyez si vous utilisez \u00e9galement votre t\u00e9l\u00e9phone personnel\u00a0pour fins d&rsquo;affaires)<\/li>\n<li>l&rsquo;assurance r\u00e9sidentielle<\/li>\n<\/ul>\n<p>De plus, prenez soin de d\u00e9duire la fraction pour affaires de certaines d\u00e9penses moins courantes, comme les d\u00e9penses pour l&rsquo;entretien de la pelouse, l&rsquo;enl\u00e8vement de la neige et les r\u00e9parations mineures. Il vous faudra conserver les re\u00e7us appropri\u00e9s et ne pas vous contenter de faire une simple estimation de ces d\u00e9penses<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IMPORTANTS! D\u00e9clarations de revenus (y compris les feuillets, les relev\u00e9s et les annexes): Conservez vos pi\u00e8ces justificatives pendant six ans car le fisc peut vous les demander \u00e0 tout moment. Cette p\u00e9riode de six ans ne s&rsquo;applique pas s&rsquo;il y a Fraude, auquel cas le fisc peut r\u00e9viser toutes vos d\u00e9clarations de revenus ant\u00e9rieures. Gardez [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":39,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[7,9],"tags":[],"class_list":["post-64","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-envedette","category-nouvelles"],"uagb_featured_image_src":{"full":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4.jpg",550,367,false],"thumbnail":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4-150x150.jpg",150,150,true],"medium":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4-300x200.jpg",300,200,true],"medium_large":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4.jpg",550,367,false],"large":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4.jpg",550,367,false],"1536x1536":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4.jpg",550,367,false],"2048x2048":["https:\/\/servicesder.ca\/wp-content\/uploads\/2010\/11\/slider-photo4.jpg",550,367,false]},"uagb_author_info":{"display_name":"a_sder","author_link":"https:\/\/servicesder.ca\/fr\/author\/a_sder\/"},"uagb_comment_info":74,"uagb_excerpt":"IMPORTANTS! D\u00e9clarations de revenus (y compris les feuillets, les relev\u00e9s et les annexes): Conservez vos pi\u00e8ces justificatives pendant six ans car le fisc peut vous les demander \u00e0 tout moment. Cette p\u00e9riode de six ans ne s&rsquo;applique pas s&rsquo;il y a Fraude, auquel cas le fisc peut r\u00e9viser toutes vos d\u00e9clarations de revenus ant\u00e9rieures. Gardez\u2026","_links":{"self":[{"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/posts\/64","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/comments?post=64"}],"version-history":[{"count":22,"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/posts\/64\/revisions"}],"predecessor-version":[{"id":69,"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/posts\/64\/revisions\/69"}],"wp:attachment":[{"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/media?parent=64"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/categories?post=64"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/servicesder.ca\/fr\/wp-json\/wp\/v2\/tags?post=64"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}