{"id":3496,"date":"2024-11-12T18:29:50","date_gmt":"2024-11-12T18:29:50","guid":{"rendered":"https:\/\/www.bowmantaxmoot.com\/?page_id=3496"},"modified":"2024-11-12T18:29:51","modified_gmt":"2024-11-12T18:29:51","slug":"probleme-du-concours-2025","status":"publish","type":"page","link":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/","title":{"rendered":"Probl\u00e8me\u00a0 DU CONCOURS 2025"},"content":{"rendered":"\n
    \n
  1. Les motifs et le jugement de la Cour d’appel f\u00e9d\u00e9rale dans\u00a0Glencore Canada Corporation c. Canada, 2024 FCA 3<\/em> sont port\u00e9s en appel devant le Tribunal Bowman en droit fiscal.<\/li>\n\n\n\n
  2. Les questions en litige en appel sont:
    Question A<\/strong>
    La Commission d\u2019engagement et l\u2019Indemnit\u00e9 de rupture devraient-elles \u00eatre incluses dans le calcul du revenu du contribuable en vertu de l\u2019al. 3a) de la Loi :

    i. \u00c0 titre de revenu tir\u00e9 d\u2019une entreprise ou d\u2019un bien en vertu du par. 9(1) de la Loi?
    ii. \u00c0 titre de revenu titr\u00e9 d\u2019une entreprise ou d\u2019un bien en vertu de l\u2019al. 12(1)x) de la Loi?

    Question B<\/strong>
    Tenant pour acquis que l\u2019al. 3a), le par. 9(1) et l\u2019al. 12(1)x) de la Loi ne s\u2019appliquent pas, l\u2019Indemnit\u00e9 de rupture constitue-t-elle une rentr\u00e9e de capital non imposable ou donne-t-elle lieu \u00e0 un gain en capital imposable \u00e0 \u00eatre inclus dans le calcul du revenu du contribuable en vertu de l\u2019al. 3b) de la Loi?<\/li>\n\n\n\n
  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>\n\n\n\n
  4. Le Concours est destin\u00e9 \u00e0 promouvoir la plaidoirie portant sur des questions relatives \u00e0 la fiscalit\u00e9, 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>\n\n\n\n
  5. La cause en appel \u00e9tant une cause r\u00e9elle, les m\u00e9moires des parties doivent donc \u00eatre des \u0153uvres originales, et non une copie ou une simple imitation de documents judiciaires d\u00e9j\u00e0 d\u00e9pos\u00e9s.<\/li>\n<\/ol>\n\n\n
    \n \n Share on Facebook <\/a>\n \n Share on Twitter <\/a>\n \n Share via email <\/a>\n \n Share on LinkedIn <\/a>\n <\/div>\n
    \n
    \n
    \n
    View Dentons’ capabilities on<\/div>\n
    Tax in Canada<\/div>\n <\/div>\n
    \n
    \n Visit<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n","protected":false},"excerpt":{"rendered":"","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-3496","page","type-page","status-publish","hentry","entry"],"acf":[],"yoast_head":"\nProbl\u00e8me\u00a0 DU CONCOURS 2025 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Probl\u00e8me\u00a0 DU CONCOURS 2025 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-12T18:29:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/03\/winner-1-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/probleme-du-concours-2025\\\/\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/probleme-du-concours-2025\\\/\",\"name\":\"Probl\u00e8me\u00a0 DU CONCOURS 2025 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#website\"},\"datePublished\":\"2024-11-12T18:29:50+00:00\",\"dateModified\":\"2024-11-12T18:29:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/probleme-du-concours-2025\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/probleme-du-concours-2025\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/probleme-du-concours-2025\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cause en appel\",\"item\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Probl\u00e8me\u00a0 DU CONCOURS 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#website\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/\",\"name\":\"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\",\"description\":\"6 mars \u2013 7 mars 2026 \u00b7 Pr\u00e9sent\u00e9 par Dentons\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#organization\",\"name\":\"Dentons\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Dentons_Logo_Purple_RGB_150.png\",\"contentUrl\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Dentons_Logo_Purple_RGB_150.png\",\"width\":240,\"height\":46,\"caption\":\"Dentons\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Probl\u00e8me\u00a0 DU CONCOURS 2025 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/","og_locale":"fr_FR","og_type":"article","og_title":"Probl\u00e8me\u00a0 DU CONCOURS 2025 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","og_url":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/","og_site_name":"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","article_modified_time":"2024-11-12T18:29:51+00:00","og_image":[{"width":2560,"height":1706,"url":"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/03\/winner-1-1-scaled.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/","url":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/","name":"Probl\u00e8me\u00a0 DU CONCOURS 2025 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","isPartOf":{"@id":"https:\/\/www.bowmantaxmoot.com\/#website"},"datePublished":"2024-11-12T18:29:50+00:00","dateModified":"2024-11-12T18:29:51+00:00","breadcrumb":{"@id":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bowmantaxmoot.com\/fr\/home\/"},{"@type":"ListItem","position":2,"name":"Cause en appel","item":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/"},{"@type":"ListItem","position":3,"name":"Probl\u00e8me\u00a0 DU CONCOURS 2025"}]},{"@type":"WebSite","@id":"https:\/\/www.bowmantaxmoot.com\/#website","url":"https:\/\/www.bowmantaxmoot.com\/","name":"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","description":"6 mars \u2013 7 mars 2026 \u00b7 Pr\u00e9sent\u00e9 par Dentons","publisher":{"@id":"https:\/\/www.bowmantaxmoot.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bowmantaxmoot.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.bowmantaxmoot.com\/#organization","name":"Dentons","url":"https:\/\/www.bowmantaxmoot.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.bowmantaxmoot.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/10\/Dentons_Logo_Purple_RGB_150.png","contentUrl":"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/10\/Dentons_Logo_Purple_RGB_150.png","width":240,"height":46,"caption":"Dentons"},"image":{"@id":"https:\/\/www.bowmantaxmoot.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/3496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/users\/195"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/comments?post=3496"}],"version-history":[{"count":2,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/3496\/revisions"}],"predecessor-version":[{"id":3498,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/3496\/revisions\/3498"}],"up":[{"embeddable":true,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/2664"}],"wp:attachment":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/media?parent=3496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}