{"id":567,"date":"2016-10-28T18:42:04","date_gmt":"2016-10-28T18:42:04","guid":{"rendered":"http:\/\/dev.advalorem.ca\/?page_id=567"},"modified":"2025-07-15T09:46:00","modified_gmt":"2025-07-15T13:46:00","slug":"allocations-de-tps-tvh-et-tvq","status":"publish","type":"page","link":"https:\/\/www.advalorem.ca\/fr\/allocations-de-tps-tvh-et-tvq\/","title":{"rendered":"Allocations de TPS\/TVH et TVQ"},"content":{"rendered":"<table id=\"vatRates\">\n<tbody>\n<tr>\n<td>Terre-Neuve-et-Labrador<\/td>\n<td>15\/115 TVH<\/td>\n<\/tr>\n<tr>\n<td>\u00cele-du-Prince-\u00c9douard<\/td>\n<td>15\/115 TVH<\/td>\n<\/tr>\n<tr>\n<td>Nouvelle-\u00c9cosse<\/td>\n<td>14\/114 TVH<\/td>\n<\/tr>\n<tr>\n<td>Nouveau-Brunswick<\/td>\n<td>15\/115 TVH<\/td>\n<\/tr>\n<tr>\n<td>Qu\u00e9bec<\/td>\n<td>5\/105 TPS &amp; 9.975\/109.975 TVQ<\/td>\n<\/tr>\n<tr>\n<td>Ontario<\/td>\n<td>13\/113 TVH<\/td>\n<\/tr>\n<tr>\n<td>Manitoba<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<tr>\n<td>Saskatchewan<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<tr>\n<td>Alberta<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<tr>\n<td>Colombie-Britannique<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<tr>\n<td>Nunavut<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<tr>\n<td>Territoires du Nord-Ouest<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<tr>\n<td>Yukon<\/td>\n<td>5\/105 TPS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Notes:<\/h2>\n<p>Plus de d\u00e9tails concernant les allocations vers\u00e9es aux employ\u00e9s, aux associ\u00e9s et aux b\u00e9n\u00e9voles sont disponibles via les hyperliens suivants :<\/p>\n<ul>\n<li><a href=\"https:\/\/www.revenuquebec.ca\/fr\/salle-de-presse\/nouvelles-fiscales\/details\/2012-10-11\/\">Facteurs math\u00e9matiques utilis\u00e9s pour demander un RTI<\/a><\/li>\n<li><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/formulaires-publications\/publications\/9-3\/indemnites.html\">M\u00e9morandum sur la TPS\/TVH 9.3 sur les indemnit\u00e9s<\/a><\/li>\n<li><a href=\"http:\/\/www.canlii.org\/fr\/ca\/legis\/lois\/lrc-1985-c-e-15\/derniere\/lrc-1985-c-e-15.html\">Article 174 de la <i>Loi sur la taxe d&#8217;accise<\/i><\/a><\/li>\n<li><a href=\"http:\/\/www.canlii.org\/fr\/qc\/legis\/lois\/lrq-c-t-0.1\/derniere\/lrq-c-t-0.1.html\">Article 211 de la <i>Loi sur la taxe de vente du Qu\u00e9bec<\/i><\/a><\/li>\n<li><a href=\"http:\/\/www2.publicationsduquebec.gouv.qc.ca\/dynamicSearch\/telecharge.php?type=16&amp;file=T0_1F211T3R3BULB.pdf\">Interpr\u00e9tation Revenu Qu\u00e9bec TVQ. 211-3\/R3 : Remboursement de la taxe sur les intrants \u00e0 l&#8217;\u00e9gard d&#8217;une allocation de d\u00e9penses<\/a><\/li>\n<li><a href=\"http:\/\/www2.publicationsduquebec.gouv.qc.ca\/dynamicSearch\/telecharge.php?type=16&amp;file=T0_1F211T5R1BULB.pdf\">Interpr\u00e9tation Revenu Qu\u00e9bec TVQ. 211-5\/R1 : M\u00e9thodes simplifi\u00e9es de calcul d&#8217;un remboursement de la taxe sur les intrants \u00e0 l&#8217;\u00e9gard d&#8217;une allocation de d\u00e9penses<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Terre-Neuve-et-Labrador 15\/115 TVH \u00cele-du-Prince-\u00c9douard 15\/115 TVH Nouvelle-\u00c9cosse 14\/114 TVH Nouveau-Brunswick 15\/115 TVH Qu\u00e9bec 5\/105 TPS &amp; 9.975\/109.975 TVQ Ontario 13\/113 TVH Manitoba 5\/105 TPS Saskatchewan 5\/105 TPS Alberta 5\/105 TPS Colombie-Britannique 5\/105 TPS Nunavut 5\/105 TPS Territoires du Nord-Ouest 5\/105 TPS Yukon 5\/105 TPS Notes: Plus de d\u00e9tails concernant les allocations vers\u00e9es aux employ\u00e9s, aux<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/pages\/567"}],"collection":[{"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/comments?post=567"}],"version-history":[{"count":5,"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/pages\/567\/revisions"}],"predecessor-version":[{"id":1570,"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/pages\/567\/revisions\/1570"}],"wp:attachment":[{"href":"https:\/\/www.advalorem.ca\/fr\/wp-json\/wp\/v2\/media?parent=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}