{"id":310229,"date":"2022-02-11T08:00:00","date_gmt":"2022-02-11T13:00:00","guid":{"rendered":"https:\/\/www.actionti.com\/?p=310229"},"modified":"2022-02-10T10:59:29","modified_gmt":"2022-02-10T15:59:29","slug":"larc-rappelle-que-les-revenus-de-cryptomonnaie-sont-assujettis-a-limpot","status":"publish","type":"post","link":"https:\/\/actionti.com\/en\/publications\/larc-rappelle-que-les-revenus-de-cryptomonnaie-sont-assujettis-a-limpot\/","title":{"rendered":"L’ARC rappelle que les revenus de cryptomonnaie sont assujettis \u00e0 l\u2019imp\u00f4t"},"content":{"rendered":"\n

par Jean-Luc Doumont – DOUMONT 360<\/a> (Relations publiques et gestion de crise)<\/p>\n\n\n\n

L’Agence du revenu du Canada a \u00e9mis un communiqu\u00e9 de presse rappelant que le minage de cryptomonnaie en tant qu\u2019activit\u00e9 commerciale doit \u00eatre d\u00e9clar\u00e9 fiscalement.<\/strong><\/p>\n\n\n\n

Qu\u2019est-ce que le minage de cryptomonnaie?<\/strong><\/p>\n\n\n\n

\u00ab Le minage est un processus qui utilise des ordinateurs ou du mat\u00e9riel informatique sp\u00e9cialis\u00e9 pour valider des op\u00e9rations en cryptomonnaie. Un mineur regroupe les op\u00e9rations valides en blocs et si ces blocs sont accept\u00e9s par le r\u00e9seau de la cryptomonnaie correspondante, ils feront partie d\u2019un grand livre public sur la cha\u00eene de blocs. \u00c0 ce stade, un mineur re\u00e7oit habituellement deux types de paiements en cryptomonnaie. L\u2019un repr\u00e9sente un revenu pour la cr\u00e9ation de nouvelle cryptomonnaie et l\u2019autre, un paiement pour la validation r\u00e9ussie des op\u00e9rations. Les mineurs sont pay\u00e9s dans la cryptomonnaie pour laquelle ils effectuent la validation. Le minage peut avoir une incidence fiscale. Le traitement fiscal des activit\u00e9s de minage personnelles (passe-temps) diff\u00e8re de celui des activit\u00e9s de minage commerciales. Le type d\u2019activit\u00e9 est d\u00e9cid\u00e9 au cas par cas<\/em> \u00bb, souligne le communiqu\u00e9 de l’ARC.<\/p>\n\n\n\n

Les activit\u00e9s commerciales comprennent habituellement une certaine r\u00e9gularit\u00e9 ou r\u00e9p\u00e9tition dans le temps. Dans certains cas, une op\u00e9ration unique peut \u00eatre consid\u00e9r\u00e9e comme une activit\u00e9 commerciale : \u00ab Si vous en \u00eates encore \u00e0 vos pr\u00e9paratifs pour vous lancer en affaires, par exemple dans le domaine du cryptominage, l\u2019Agence du revenu du Canada pourrait consid\u00e9rer que vous n\u2019avez pas encore d\u00e9marr\u00e9 d\u2019entreprise. Normalement, pour qu\u2019une activit\u00e9 soit consid\u00e9r\u00e9e comme commerciale, il doit s\u2019agir d\u2019une activit\u00e9 importante qui fait partie du processus de g\u00e9n\u00e9ration des revenus. Si, toutefois, vous faites du minage commercial, vous devez payer de l\u2019imp\u00f4t sur le revenu d\u2019entreprise que vous tirez du minage et sur les gains en capital issus de la vente de la cryptomonnaie pour laquelle vous avez fait une validation<\/em> \u00bb, ajoute l’ARC.<\/p>\n\n\n\n

Guide de la monnaie virtuelle<\/strong><\/p>\n\n\n\n

\u00c0 cet effet, l’Agence du revenu du Canada a publi\u00e9 un Guide de la monnaie virtuelle pour les utilisateurs de  cryptomonnaie et les professionnels de l\u2019imp\u00f4t o\u00f9 vous trouverez des renseignements suppl\u00e9mentaires sur les obligations fiscales li\u00e9es aux cryptomonnaies.<\/p>\n\n\n\n

\u00c0 lire ici : https:\/\/www.canada.ca\/fr\/agence-revenu\/programmes\/a-propos-agence-revenu-canada-arc\/observation\/monnaie-numerique\/cryptomonnaies-guide.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

par Jean-Luc Doumont – DOUMONT 360 (Relations publiques et gestion de crise) L’Agence du […]<\/p>\n","protected":false},"author":11,"featured_media":310230,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[228],"class_list":["post-310229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee-2"],"acf":[],"yoast_head":"\nL'ARC rappelle que les revenus de cryptomonnaie sont assujettis \u00e0 l\u2019imp\u00f4t | R\u00e9seau Action TI<\/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:\/\/actionti.com\/publications\/larc-rappelle-que-les-revenus-de-cryptomonnaie-sont-assujettis-a-limpot\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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