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ARTICLE · 07 MARCH 2014

Changements Importants Dans Le Traitement Des Dons De Succession

Miller Thomson
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Le budget prévoit des changements importants dans le traitement fiscal des dons faits dans le cadre d’un testament ou de la désignation d’un bénéficiaire.

CanadaTax
Miller Thomson LLP
Miller Thomson LLP
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Le budget prévoit des changements importants dans le traitement fiscal des dons faits dans le cadre d'un testament ou de la désignation d'un bénéficiaire.

Selon les règles actuelles, lorsqu'une personne fait un don par testament, le don est considéré comme ayant été fait par la personne en question immédiatement avant son décès. Par conséquent, les crédits d'impôt découlant du don sont appliqués à la dernière déclaration de revenus du donateur. Lorsque la totalité du crédit d'impôt ne peut être utilisée dans la dernière déclaration de revenus du donateur, l'excédent du crédit d'impôt peut être reporté et utilisé dans la déclaration de revenus de l'année précédente. Les crédits d'impôt découlant des dons faits par testament peuvent être utilisés uniquement dans les déclarations de revenus des deux dernières années. Ils ne peuvent pas être utilisés pour réduire l'impôt de la succession après le décès du donateur.

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