Proposition de politique 1: avantages imposables - l’Institut national de la paie

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PROPOSITION DE POLITIQUE 1 : AVANTAGES IMPOSABLES

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Coût de la conformité pour les employeurs et implications en matière de politiques publiques

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Ce rapport examine trois domaines dans lesquels des changements de politique pourraient se traduire en une baisse des coûts de conformité tout en renforçant l’attrait du Canada pour les investisseurs dans un marché sans cesse plus concurrentiel. Une façon d’y parvenir est de simplifier le système fiscal, en commençant par les avantages imposables.

Le système fiscal désuet du Canada engendre des coûts excessifs – autant sur le plan financier que celui du temps – pour les entreprises canadiennes [1]. Un système fiscal simplifié serait particulièrement utile durant les crises économiques, qui présentent déjà de nombreux défis complexes pour les employeurs.

Une des responsabilités les plus coûteuses en lien avec la déclaration de renseignements sur la rémunération est l’identification et l’estimation exactes des avantages imposables.

Il incombe au payeur (l’employeur) de déterminer le principal bénéficiaire de la dépense économique. Bien que la plupart des entreprises tentent de se conformer entièrement, la complexité administrative du calcul et de l’estimation des avantages (comme le stationnement) peuvent nuire à l’administration exacte des avantages imposables.

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Le gouvernement devrait modifier certaines lois pour simplifier les règles qui régissent les avantages imposables. Voici des exemples de modifications :

Les espaces de stationnement publics de l’employeur ne devraient pas être considérés comme des avantages imposables pour les employés.
Les cartes-cadeaux devraient être considérées comme non imposables dans le cadre de la politique sur les cadeaux et les récompenses de l’ARC.
Les seuils des avantages non imposables devraient être revus et indexés selon l’inflation.

En plus de réduire le coût de la conformité pour les employeurs, simplifier les règles qui régissent les avantages imposables rehausserait considérablement la conformité des employeurs. Cette exactitude accrue entraînerait alors la perception de recettes fiscales appropriées, tout en diminuant les ressources du gouvernement requises pour effectuer les audits.

1. Chambre de commerce du Canada, 50 Years of Cutting and Pasting: Modernizing Canada’s Tax System, 2019.

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