{"id":2666,"date":"2020-10-28T21:05:23","date_gmt":"2020-10-28T21:05:23","guid":{"rendered":"http:\/\/bowmantaxmoot.dentons-stage.blend.support\/cause-en-appel\/bowman-moot-problem-2021\/"},"modified":"2020-12-02T22:45:12","modified_gmt":"2020-12-02T22:45:12","slug":"cause-en-appel-du-concours-bowman-2021","status":"publish","type":"page","link":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2021\/","title":{"rendered":"Cause en appel du concours Bowman 2021"},"content":{"rendered":"\n
  1. Les motifs et le jugement de la Cour supr\u00eame du Canada dans MacDonald c. Canada<\/em>, 2020 CSC 6 sont port\u00e9s en appel devant le Tribunal \u00e9cole Bowman en droit fiscal.<\/li>
  2. Les questions en litige en appel sont:
    1. Quel est le crit\u00e8re appropri\u00e9 \u00e0 appliquer pour d\u00e9terminer si le contrat \u00e0 terme de gr\u00e9 \u00e0 gr\u00e9 d\u2019un contribuable est une couverture ou un instrument de sp\u00e9culation?<\/li>
    2. Les paiements de r\u00e8glement en esp\u00e8ces effectu\u00e9s par M. MacDonald ont-ils \u00e9t\u00e9 correctement qualifi\u00e9s de pertes de revenu ou de pertes en capital?<\/li><\/ol><\/li>
    3. Toutes autres questions en litige soulev\u00e9es \u00e0 la Cour canadienne de l\u2019imp\u00f4t et la Cour d\u2019appel f\u00e9d\u00e9rale ne sont pas port\u00e9es en appel.<\/li>
    4. Le concours Bowman est destin\u00e9 \u00e0 promouvoir la plaidoirie portant sur des questions de fond du droit fiscal, et non sur des questions relatives au droit administratif ou \u00e0 la norme de contr\u00f4le. Les participants doivent pr\u00e9senter de tr\u00e8s br\u00e8ves observations \u00e9crites et renvoyer les juges \u00e0 leur m\u00e9moire lorsqu\u2019ils \u00e9noncent oralement la norme de contr\u00f4le applicable. Nous avons inform\u00e9 les juges que la norme de contr\u00f4le n\u2019est pas en cause et leur avons conseill\u00e9 de s\u2019abstenir de poser toute question relative \u00e0 ce sujet.<\/li>
    5. La cause en appel \u00e9tant une cause r\u00e9elle, les m\u00e9moires des parties doivent donc \u00eatre des oeuvres originales, et non une copie ou une simple imitation de documents judiciaires d\u00e9j\u00e0 d\u00e9pos\u00e9s.<\/li><\/ol>\n\n\n
      \n

      \u00c9claircissements sur la cause en appel<\/h2>\n
      \n<\/div>\n\n\n
      1. En ce qui concerne la deuxi\u00e8me question (paiements de r\u00e8glement), elle pourrait \u00eatre interpr\u00e9t\u00e9e de deux fa\u00e7ons, \u00e0 savoir :
        1. Selon le test \u00e9labor\u00e9 \u00e0 la question A, est-ce que les paiements devaient \u00eatre qualifi\u00e9s de pertes de capital ou de pertes de revenu? (une esp\u00e8ce de question qui demanderait d\u2019appliquer le droit aux faits, selon le test propos\u00e9 pour la question A)\u00a0; ou<\/strong><\/li>
        2. Nonobstant le crit\u00e8re pour d\u00e9terminer si le contrat \u00e9tait une couverture, les paiements devaient-ils \u00eatre qualifi\u00e9s de pertes de revenu ou de pertes de capital, selon les crit\u00e8res usuels.<\/strong><\/li><\/ol><\/li><\/ol>\n\n\n\n

          L’interpr\u00e9tation correcte est #1. Cependant les plaideurs peuvent faire des observations sur la qualification appropri\u00e9e des paiements de r\u00e8glement en esp\u00e8ces, quelle que soit la version du test juridique pouvant \u00eatre accept\u00e9e par les juges.<\/p>\n\n\n\n

          1. Le paragraphe 4 de la description de la cause en appel indique que la norme de contr\u00f4le n’est pas en cause. Je crois qu’une d\u00e9claration similaire (et une directive aux juges) a \u00e9t\u00e9 faite ces derni\u00e8res ann\u00e9es, en r\u00e9ponse \u00e0 la tendance de certains juges \u00e0 commencer plus ou moins automatiquement par interroger les participants sur la norme de contr\u00f4le. En l’esp\u00e8ce, cependant, l\u2019opinion dissidente du juge C\u00f4t\u00e9 de la Cour supr\u00eame fait de la norme une question de fond dans l’appel. Cette instruction aux juges s’\u00e9tendra-t-elle aux questions relatives \u00e0 son jugement?<\/strong>\n<\/li><\/ol>\n\n\n\n

            Oui, cette instruction sera \u00e9tendue aux questions sur la d\u00e9cision du juge C\u00f4t\u00e9. Cependant, les juges sont libres de poser des questions sur la d\u00e9cision de la juge C\u00f4t\u00e9 en ce qui concerne le droit fiscal substantif par opposition au droit administratif.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Les motifs et le jugement de la Cour supr\u00eame du Canada dans MacDonald c. Canada, 2020 CSC 6 sont port\u00e9s en appel devant […]<\/p>\n","protected":false},"author":193,"featured_media":0,"parent":2664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2666","page","type-page","status-publish","hentry","entry"],"acf":[],"yoast_head":"\nCause en appel du concours Bowman 2021 - Concours national de plaidoirie en droit fiscal Donald G.H. 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