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ARTICLE · 07 JUNE 2026

Règles de divulgation obligatoire : le point sur les opérations à déclarer

Miller Thomson
Miller Thomson
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Miller Thomson

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Les règles de divulgation obligatoire du Canada, en vigueur depuis près de trois ans, imposent des exigences de déclaration pour certaines opérations d'évitement fiscal. Cet article examine l'impact pratique de ces règles, particulièrement les opérations à déclarer qui ont suscité le plus d'inquiétude en raison des pénalités importantes et des difficultés d'interprétation.

CanadaTax
Kathryn Walker
Kathryn Walker
Andrew Etcovitch
Andrew Etcovitch
Michael Caruso
Michael Caruso
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Les règles de divulgation obligatoire (« RDO ») du Canada, récemment étoffées, sont en vigueur depuis bientôt trois ans. Les RDO modifiées portent sur trois types d’exigences de déclaration :

  • les opérations à déclarer ciblent les opérations d’évitement qui présentent l’un des trois marqueurs précis ;
  • les opérations à signaler sont des types précis d’opérations désignées par le ministre du Revenu national ainsi que toute opération identique ou sensiblement semblable à une opération désignée ; et
  • les traitements fiscaux incertains à déclarer sont des incertitudes reflétées dans les états financiers vérifiés d’une société.

Parmi les trois types de déclarations visés par les RDO, ce sont les opérations à déclarer qui ont causé le plus d’anxiété aux contribuables et à leurs conseillers en raison des importantes pénalités potentielles et des difficultés à déterminer si une opération donnée est visée. Cependant, comme nous l’expliquons ci-dessous, on commence à mieux comprendre

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