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ARTICLE · 03 FEBRUARY 2021

Indemnité De Fin D'emploi : Imposable Ou Non?

Fasken (French)
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Comme toute règle a ses exceptions, surtout en matière d'impôts, il est possible dans des cas très limités que les sommes versées ne soient pas imposables.

CanadaEmployment and HR
Danny Galarneau
Danny Galarneau
Laurianne Dusablon
Laurianne Dusablon

La question se pose régulièrement en matière d'indemnité de fin d'emploi : qu'est-ce qui est imposable et qu'est-ce qui ne l'est pas? Le présent texte se veut une réponse à cette question afin d'éviter, autant que faire se peut, la mauvaise surprise d'un avis de cotisation des autorités fiscales et de nouvelles discussions et/ou mésententes sur qui assumera cette nouvelle charge.

Le principe de base

Nous ne surprendrons personne en mentionnant que le principe de base en matière d'impôt est que tout revenu provenant d'une charge ou d'un emploi est imposable1. Selon les lois fiscales canadienne et québécoise, le traitement, le salaire ou toute autre rémunération, y compris les gratifications, sont imposables et sujets aux déductions à la source.

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