{"id":17601,"date":"2023-08-17T15:33:53","date_gmt":"2023-08-17T19:33:53","guid":{"rendered":"https:\/\/thebusinesscouncil.ca\/?post_type=publication&p=17601"},"modified":"2023-09-25T15:39:24","modified_gmt":"2023-09-25T19:39:24","slug":"inquietudes-concernant-la-taxe-sur-les-services-numeriques-du-canada","status":"publish","type":"publication","link":"https:\/\/www.thebusinesscouncil.ca\/fr\/publication\/inquietudes-concernant-la-taxe-sur-les-services-numeriques-du-canada\/","title":{"rendered":"Inqui\u00e9tudes concernant la taxe sur les services num\u00e9riques du Canada<\/strong>"},"content":{"rendered":"\n

Soumission \u00e0 l\u2019honorable Chrystia Freeland, c.p., d\u00e9put\u00e9e, vice-premi\u00e8re ministre et ministre des Finances, en r\u00e9ponse aux consultations du gouvernement concernant le projet de Loi sur la taxe sur les services num\u00e9riques.<\/em><\/p>\n\n\n\n

Madame la Vice-Premi\u00e8re Ministre,<\/p>\n\n\n\n

Veuillez accepter la pr\u00e9sente lettre comme \u00e9tant les observations du Conseil canadien des affaires en r\u00e9ponse aux consultations du gouvernement concernant le projet de Loi sur la taxe sur les services num\u00e9riques<\/em>. \u00c9tant donn\u00e9 que les principales pr\u00e9occupations du Conseil concernant l\u2019imposition unilat\u00e9rale d\u2019une TSN par le Canada sont fond\u00e9es sur les priorit\u00e9s commerciales et non sur la politique fiscale, nos commentaires portent uniquement sur les dispositions d\u2019entr\u00e9e en vigueur et non sur les aspects techniques du projet de loi.<\/p>\n\n\n\n

Le Conseil aurait \u00e9t\u00e9 contraint de s\u2019opposer \u00e0 l\u2019introduction du projet de Loi sur la taxe sur les services num\u00e9riques<\/em> s\u2019il avait pour effet juridique d\u2019obliger le gouvernement \u00e0 imposer la taxe le 1er<\/sup> janvier 2024. Pourtant, notre lecture de l\u2019article 123 (2) \u2014 le deuxi\u00e8me paragraphe (2) en caract\u00e8res gras figurant dans le document de consultation Propositions l\u00e9gislatives et r\u00e9glementaires concernant la Loi sur la taxe sur les services num\u00e9riques<\/em> \u2014 est que la Loi<\/em> n\u2019aurait pas cet effet juridique.<\/p>\n\n\n\n

Ce deuxi\u00e8me paragraphe de l\u2019article 123 (2) du projet de Loi<\/em> stipule que les r\u00e8glements entreront en vigueur \u00ab\u2009\u00e0 la date fix\u00e9e par ordre du gouverneur en conseil, mais pas plus t\u00f4t que le 1er janvier 2024\u2009\u00bb. Nous notons que ce libell\u00e9 diff\u00e8re de celui d\u2019autres projets de loi, qui font \u00e9galement l\u2019objet de consultations minist\u00e9rielles en cours, et qui stipulent que ces autres lois ou r\u00e8glements \u00ab\u2009entrent en vigueur ou sont r\u00e9put\u00e9s \u00eatre entr\u00e9s en vigueur le 1er janvier 2024\u2009\u00bb.<\/p>\n\n\n\n

En outre, l\u2019article 123 (2) exige \u00e9galement que le gouvernement, en fixant la date d\u2019entr\u00e9e en vigueur, tienne compte de l\u2019intention de la d\u00e9claration de l\u2019Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques (OCDE) en faveur d\u2019une solution \u00e0 deux piliers pour relever les d\u00e9fis fiscaux d\u00e9coulant de la num\u00e9risation de l\u2019\u00e9conomie\u2009; de la pr\u00e9f\u00e9rence du Canada pour une approche multilat\u00e9rale\u2009; et de l\u2019\u00e9tat d\u2019avancement des n\u00e9gociations internationales.<\/p>\n\n\n\n

Selon notre interpr\u00e9tation de l\u2019article 123 (2), le gouvernement se r\u00e9serve donc express\u00e9ment la possibilit\u00e9 de reporter l\u2019imposition d\u2019une TSN jusqu\u2019\u00e0 une date apr\u00e8s<\/em> 2024, ce qui serait conforme \u00e0 ce qui a \u00e9t\u00e9 convenu par la grande majorit\u00e9 des pays de l\u2019OCDE au d\u00e9but de l\u2019\u00e9t\u00e9. Si cette interpr\u00e9tation est la bonne, nous soutenons l\u2019orientation choisie par le gouvernement et nous vous exhortons \u00e0 reporter l\u2019imposition d\u2019une TSN dans l\u2019attente des n\u00e9gociations en cours au sein de l\u2019OCDE.<\/p>\n\n\n\n

Comme nous vous l\u2019avons d\u00e9j\u00e0 \u00e9crit, nous craignons que l\u2019imposition unilat\u00e9rale par le Canada d\u2019une TSN en 2024 ne compromette nos relations commerciales bilat\u00e9rales avec les \u00c9tats-Unis, qui sont d\u2019une importance vitale. L\u2019administration Biden a clairement indiqu\u00e9, avec le soutien des principaux d\u00e9mocrates et r\u00e9publicains du Congr\u00e8s, que si votre gouvernement agissait de la sorte, les \u00c9tats-Unis \u00ab\u2009n\u2019auraient d\u2019autre choix que de prendre des mesures de r\u00e9torsion dans le contexte commercial\u2009\u00bb.<\/p>\n\n\n\n

Toute mesure de r\u00e9torsion commerciale porterait gravement atteinte \u00e0 nos int\u00e9r\u00eats nationaux.<\/p>\n\n\n\n

Sinc\u00e8rement,<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Goldy Hyder<\/p>\n","protected":false},"author":234,"featured_media":5442,"template":"","post_types":[105],"topics":[80,85,87,67],"class_list":["post-17601","publication","type-publication","status-publish","has-post-thumbnail","hentry","post_types-presentations"],"acf":[],"yoast_head":"\nInqui\u00e9tudes concernant la taxe sur les services num\u00e9riques du Canada | Business Council of Canada<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thebusinesscouncil.ca\/fr\/publication\/inquietudes-concernant-la-taxe-sur-les-services-numeriques-du-canada\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inqui\u00e9tudes concernant la taxe sur les services num\u00e9riques du Canada | Business Council of Canada\" \/>\n<meta property=\"og:description\" content=\"Soumission \u00e0 l\u2019honorable Chrystia Freeland, c.p., d\u00e9put\u00e9e, vice-premi\u00e8re ministre et ministre des Finances, en r\u00e9ponse aux consultations du gouvernement concernant le projet de Loi sur la taxe sur les services num\u00e9riques. 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