[{"data":1,"prerenderedAt":82},["ShallowReactive",2],{"/fr/blog/fact-sheet---hst-credit-whats-that":3,"/fr/blog/fact-sheet---hst-credit-whats-that-surround":71},{"id":4,"title":5,"body":6,"description":12,"extension":54,"meta":55,"navigation":66,"path":67,"seo":68,"stem":69,"__hash__":70},"frBlog/fr/blog/fact-sheet---hst-credit-whats-that.md","Fiche d'information - Crédit TVH ? Qu'est-ce que c'est ?",{"type":7,"value":8,"toc":49},"minimark",[9,13,16,26,39,46],[10,11,12],"p",{},"Depuis juillet 2010, l'Agence du revenu du Canada (ARC) a mis en place un programme visant à rembourser la TPS/TVH payée par les administrateurs de régimes de retraite enregistrés sur les services liés à la gestion d'un régime de retraite enregistré. Ce programme ne s'applique pas aux rentiers de REER.",[10,14,15],{},"Pour en savoir plus, consultez le site Web de l'ARC :",[10,17,18,19],{},"·         ",[20,21,25],"a",{"href":22,"rel":23},"http://www.cra-%C2%AD%E2%80%90arc.gc.ca/E/pbg/gf/rc4607/rc4607-%C2%AD%E2%80%9014e.pdf",[24],"nofollow","http://www.cra-­‐arc.gc.ca/E/pbg/gf/rc4607/rc4607-­‐14e.pdf",[10,27,18,28,33,34,38],{},[20,29,32],{"href":30,"rel":31},"http://www.cra.gc.ca/gsthst",[24],"http://www.cra.gc.ca/gsthst, ","et cherchez l'avis TPS/TVH 257, ",[35,36,37],"em",{},"Le remboursement de la TPS/TVH pour les entités de pension",", ou appelez l'ARC au 1-855-666-5166.",[10,40,41,42,45],{},"Dans le cadre de ce programme, un administrateur de régime de retraite enregistré qui produit une déclaration spéciale (RC4607) peut obtenir un remboursement de 33 % de toute la TVH payée en lien avec le régime de retraite. Ce nouveau programme est autorisé par l'article 261.01 de la ",[35,43,44],{},"Loi sur la taxe d'accise",".",[10,47,48],{},"Par exemple, si au cours d'une année, un régime de retraite a versé 10 000 $ en honoraires, dont 1 300 $ en TVH, l'ARC remboursera 433 $ à l'administrateur du régime (33 % de 1 300 $).",{"title":50,"searchDepth":51,"depth":52,"links":53},"",1,2,[],"md",{"uid":56,"type":57,"date":58,"author":59,"cover_image":60,"cover_image_credit":59,"hide_call_to_action_button":61,"cover_image_css_classes":59,"meta_title":5,"meta_description":62,"original_posted_date":63,"tags":64,"category":65},"fact-sheet---hst-credit-whats-that","post","2021-05-27",null,"/uploads/fact-sheet---hst-credit-whats-that-cover-image.png",false,"Depuis juillet 2010, l'Agence du revenu du Canada (ARC) a mis en place un programme visant à rembourser la TPS/TVH payée par les administrateurs de régimes de retraite sur les services liés à la gestion d'un régime de retraite enregistré. Ce programme ne s'applique pas aux rentiers de REER.","2012-06-02",[65],"Pension 101",true,"/fr/blog/fact-sheet-hst-credit-whats-that",{"title":5,"description":12},"fr/blog/fact-sheet---hst-credit-whats-that","85svy8yGofbvlVIp2wLtdYfv7iM3lCcM8YlPg5fGmt0",[72,77],{"title":73,"path":74,"stem":75,"description":76,"children":-1},"Fact Sheet - Dividends or Salary?","/fr/blog/fact-sheet-dividends-or-salary","fr/blog/fact-sheet---dividends-or-salary","Owners of Canadian Controlled Private Corporations (“CCPC”) have more choices than employees in terms of how to get compensated. The easiest method is through salaries and bonuses. Like all other salaried Canadians, the owner will have to pay taxes on their personal income at graduated income tax brackets.",{"title":78,"path":79,"stem":80,"description":81,"children":-1},"Fiche d'information - Passer d'un RRI à un PPP INTEGRIS (Plateforme fiduciaire à plateforme fiduciaire)","/fr/blog/fact-sheet-moving-from-an-ipp-to-an-integris-ppp-trust-platform-to-trust-platform","fr/blog/fact-sheet---moving-from-an-ipp-to-an-integris-ppp-trust-platform-to-trust-platform","Legally, in order to transfer an established IPP from its current provider to an INTEGRIS PPP, the steps will depend on the platform (insurance or trust) on which the pension plan is established and the platform to which it will be moving. Generally, where an IPP moves from a trust platform to a PPP structured on a trust platform, the following steps must occur:",1784079958305]