{"id":4437,"date":"2026-11-04T19:55:06","date_gmt":"2026-11-04T19:55:06","guid":{"rendered":"https:\/\/www.bowmantaxmoot.com\/?page_id=4437"},"modified":"2026-11-04T19:55:10","modified_gmt":"2026-11-04T19:55:10","slug":"probleme-du-concours-2027","status":"publish","type":"page","link":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/probleme-du-concours-2027\/","title":{"rendered":"Probl\u00e8me DU CONCOURS 2027"},"content":{"rendered":"\n
    \n
  1. Les motifs et le jugement de la Cour d\u2019appel f\u00e9d\u00e9rale (\u00ab CAF<\/strong> \u00bb) dans Canada c. Hutchison Whampoa Luxembourg Holdings S.\u00c0.R.L.<\/em>, 2025 CAF 176,<\/em> sont port\u00e9s en appel par Husky Energy Inc. (\u00ab Husky<\/strong> \u00bb) devant le Tribunal Bowman en droit fiscal (\u00ab TBDF<\/strong> \u00bb).<\/li>\n\n\n\n
  2. Les questions en litige en appel sont :

    Question A<\/strong>

    La CAF a-t-elle commis une erreur en concluant que Hutchison Whampoa Europe Investments S.\u00e0.r.l. et L.F. Luxembourg S.\u00e0.r.l. n\u2019\u00e9taient pas les b\u00e9n\u00e9ficiaires effectifs des Dividendes1<\/sup> aux fins de l\u2019alin\u00e9a 10(2)a) de la Convention Canada-Luxembourg2<\/sup>?

    Question B<\/strong>

    En supposant que la r\u00e9ponse \u00e0 la Question A soit n\u00e9gative, Husky \u00e9tait-elle tenue de retenir et de remettre l\u2019imp\u00f4t sur les Dividendes au taux l\u00e9gal de 25 %, comme l\u2019a conclu la Cour canadienne de l\u2019imp\u00f4t (\u00ab CCI<\/strong> \u00bb), ou le taux de 15 % pr\u00e9vu par la Convention Canada-Barbade3<\/sup> devrait-il s\u2019appliquer?<\/li>\n\n\n\n
  3. En ce qui concerne la Question B, le TBDF reconna\u00eet le principe selon lequel l\u2019appel interjet\u00e9 par un contribuable \u00e0 l\u2019\u00e9gard d\u2019une cotisation ne peut donner lieu \u00e0 une augmentation de cette cotisation. Malgr\u00e9 l\u2019incidence de ce principe sur la cotisation de Husky, le TBDF a d\u00e9cid\u00e9 d\u2019exercer son pouvoir discr\u00e9tionnaire d\u2019entendre la Question B et n\u2019invoquera pas la doctrine du caract\u00e8re th\u00e9orique. Les participants doivent tenir pour acquis que le TBDF est d\u00fbment saisi de la Question B et ne doivent pr\u00e9senter aucune observation \u00e9crite ou orale concernant le caract\u00e8re th\u00e9orique ni contester de quelque autre fa\u00e7on l\u2019examen de la Question B par le TBDF.<\/li>\n\n\n\n
  4. Les participants peuvent adopter une position sur les questions en litige devant le TBDF m\u00eame si cette position est contraire \u00e0 celle qu\u2019ils ont soutenue devant les juridictions inf\u00e9rieures.<\/li>\n\n\n\n
  5. Toutes autres questions en litige soulev\u00e9es \u00e0 la CCI et \u00e0 la CAF ne sont pas port\u00e9es en appel.<\/li>\n\n\n\n
  6. 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
  7. 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

    1<\/sup> Dans les pr\u00e9sentes, le terme \u00ab Dividendes \u00bb a le sens qui lui est attribu\u00e9 au paragraphe 20 de la d\u00e9cision de la CAF dans Canada c. Hutchison Whampoa Luxembourg Holdings S.\u00c0.R.L.,<\/em> 2025 CAF 176.<\/p>\n\n\n\n

    2<\/sup> Dans les pr\u00e9sentes, l\u2019expression \u00ab Convention Canada-Luxembourg \u00bb d\u00e9signe la Convention entre le gouvernement du Canada et le gouvernement du Grand-Duch\u00e9 de Luxembourg en vue d\u2019\u00e9viter les doubles impositions et de pr\u00e9venir l\u2019\u00e9vasion fiscale en mati\u00e8re d\u2019imp\u00f4ts sur le revenu et sur la fortun<\/em>e.<\/p>\n\n\n\n

    3<\/sup> Dans les pr\u00e9sentes, l\u2019expression \u00ab Convention Canada-Barbade \u00bb d\u00e9signe l\u2019Accord entre le Canada et la Barbade tendant \u00e0 \u00e9viter les doubles impositions et \u00e0 pr\u00e9venir l\u2019\u00e9vasion fiscale en mati\u00e8re d\u2019imp\u00f4ts sur le revenu et sur la fortune<\/em>.<\/p>\n\n\n

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