{"id":3067,"date":"2022-10-28T15:27:12","date_gmt":"2022-10-28T15:27:12","guid":{"rendered":"https:\/\/www.bowmantaxmoot.com\/?page_id=3067"},"modified":"2022-10-28T15:27:13","modified_gmt":"2022-10-28T15:27:13","slug":"questions-pour-les-participants-du-concours-bowman-2023","status":"publish","type":"page","link":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/questions-pour-les-participants-du-concours-bowman-2023\/","title":{"rendered":"QUESTIONS POUR LES PARTICIPANTS DU CONCOURS BOWMAN 2023"},"content":{"rendered":"\n<ol>\n    <li>Les motifs et le jugement de la Cour supr&ecirc;me du Canada dans&nbsp;<em>Canada (Procureur g&eacute;n&eacute;ral) c. Collins Family Trust<\/em>, 2022 CSC 26 sont port&eacute;s en appel devant le Tribunal Bowman en droit fiscal.<\/li>\n    <li>Les questions en litige en appel sont:<\/li>\n    <p><strong>Question A<\/strong><\/p>\n    <ul>\n        <li>Quel est le test applicable au principe d&rsquo;annulation d&rsquo;une op&eacute;ration ou transaction au Canada (&laquo;&nbsp;rescision&nbsp;&raquo;)?<\/li>\n        <li>Est-ce que la rescision s&#8217;applique au Canada aux cons&eacute;quences fiscales non souhait&eacute;es?<\/li>\n    <\/ul>\n    <p><strong>Question B<\/strong><\/p>\n    <ul>\n        <li>Tenant pour acquit que le recours &agrave; la rescision s&#8217;applique au Canada aux cons&eacute;quences fiscales non souhait&eacute;s, Collins Family Trust et Cochran Family Trust ont-ils satisfait au test relatif &agrave; ce recours?<\/li>\n        <li>Est-ce que la possibilit&eacute; que d&rsquo;autres r&eacute;parations puissent &ecirc;tre envisag&eacute;es est un facteur qui doit &ecirc;tre consid&eacute;r&eacute; afin d&#8217;accorder ou non la demande de rescision?<\/li>\n    <\/ul>\n    <li><span style=\"text-decoration: underline;\">Toutes autres questions en litige<\/span> soulev&eacute;es &agrave; la Cour supr&ecirc;me de la Colombie-Britannique, la Cour d&rsquo;appel de la Colombie-Britannique, et la Cour supr&ecirc;me du Canada ne sont pas port&eacute;es en appel.<\/li>\n    <li>Le concours Bowman est destin&eacute; &agrave; promouvoir la plaidoirie portant sur des questions relatives &agrave; la fiscalit&eacute;, et non sur des questions relatives au droit administratif ou &agrave; la norme de contr&ocirc;le. Les participants doivent pr&eacute;senter de tr&egrave;s br&egrave;ves observations &eacute;crites et renvoyer les juges &agrave; leur m&eacute;moire lorsqu&rsquo;ils &eacute;noncent oralement la norme de contr&ocirc;le applicable. Nous avons inform&eacute; les juges que la norme de contr&ocirc;le n&rsquo;est pas en cause et leur avons conseill&eacute; de s&rsquo;abstenir de poser toute question relative &agrave; ce sujet.<\/li>\n    <li>La cause en appel &eacute;tant une cause r&eacute;elle, les m&eacute;moires des parties doivent donc &ecirc;tre des &oelig;uvres originales, et non une copie ou une simple imitation de documents judiciaires d&eacute;j&agrave; d&eacute;pos&eacute;s.<\/li>\n<\/ol>\n\n\n    <div class=\"entry-share-bottom\">\n        <a target=\"_blank\" class=\"share-facebook\" href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/questions-pour-les-participants-du-concours-bowman-2023\/\">\n            Share on Facebook        <\/a>\n        <a target=\"_blank\" class=\"share-twitter\" href=\"https:\/\/twitter.com\/intent\/tweet?url=https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/questions-pour-les-participants-du-concours-bowman-2023\/\">\n            Share on Twitter        <\/a>\n        <a target=\"_blank\" class=\"share-email\" href=\"mailto:?subject=I%20thought%20you%20would%20enjoy%20this&#038;body=QUESTIONS+POUR+LES+PARTICIPANTS+DU+CONCOURS+BOWMAN+2023%0D%0Ahttps:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/questions-pour-les-participants-du-concours-bowman-2023\/\">\n            Share via email        <\/a>\n        <a target=\"_blank\" class=\"share-linkedin\" href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/questions-pour-les-participants-du-concours-bowman-2023\/&#038;title=QUESTIONS+POUR+LES+PARTICIPANTS+DU+CONCOURS+BOWMAN+2023&#038;summary=Les+motifs+et+le+jugement+de+la+Cour+supr%26ecirc%3Bme+du+Canada+dans%26nbsp%3BCanada+%28Procureur+g%26eacute%3Bn%26eacute%3Bral%29+c.+Collins+Family+Trust%2C+2022+CSC+%5B%26hellip%3B%5D\">\n            Share on LinkedIn        <\/a>\n    <\/div>\n        <div class=\"site-block\" id=\"cta-block_f3540c49d6a2c17236c4972e468ff530\">\n        <div class=\"cta-container\">\n            <div class=\"cta-content\">\n                <div class=\"content-heading\">View Dentons&#8217; capabilities on<\/div>\n                <div class=\"content-subheading\">Tax in Canada<\/div>\n            <\/div>\n            <div class=\"cta-button\">\n                <div class=\"content-button_text\">\n                    <a target=\"_blank\" href=\"https:\/\/www.dentons.com\/en\/find-your-dentons-team\/practices\/tax\/regional-practices\/tax-in-canada\">Visit<\/a>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les motifs et le jugement de la Cour supr&ecirc;me du Canada dans&nbsp;Canada (Procureur g&eacute;n&eacute;ral) c. Collins Family Trust, 2022 CSC [&hellip;]<\/p>\n","protected":false},"author":195,"featured_media":0,"parent":2664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3067","page","type-page","status-publish","hentry","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>QUESTIONS POUR LES PARTICIPANTS DU CONCOURS BOWMAN 2023 - Concours national de plaidoirie en droit fiscal Donald G.H. 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