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ARTICLE · 23 JUNE 2025

Documentation des crédits de taxe sur les intrants

McCarthy Tétrault
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Randy Schwartz, Simon Douville et Hubert Cadotte ont récemment pris la parole à l'assemblée annuelle de 2025 du Tax Executive Institute à Ottawa sur les défis...

CanadaTax
Tax Perspectives
Tax Perspectives
Randy Schwartz
Randy Schwartz
Simon Douville
Simon Douville
Hubert Cadotte
Hubert Cadotte
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Randy Schwartz, Simon Douville et Hubert Cadotte ont récemment pris la parole à l'assemblée annuelle de 2025 du Tax Executive Institute à Ottawa sur les défis auxquels sont confrontées les entreprises qui demandent des crédits de taxe sur les intrants (CTI), et les meilleures pratiques pour protéger proactivement les demandes de CTI et défendre les demandes de CTI lors d'une vérification.

Ce que veut l'ARC

L'Agence du revenu du Canada (ARC) a élaboré une stratégie en constante évolution pour contester les demandes de CTI. À la base, l'ARC exige des données très détaillées sur les transactions, avec des renseignements à l'appui consignés dans un format particulier qui est émis ou signé par le fournisseur. Plus récemment, nous avons vu des vérificateurs de l'ARC ajouter une exigence de diligence raisonnable qui oblige en effet les demandeurs de CTI à vérifier la bonne foi de leurs fournisseurs; par exemple, confirmer que les taxes ont été remises par le

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