Andréa Marquis, Taureau

Oeuvres d’art et fiscalité

En cette période incontournable de déclaration d’impôt pour les citoyens québécois et canadiens, Magazin’Art voit l’opportunité d’évoquer et souligner certaines règles concernant l’impact financier de la vente de tableaux de collection, les dons, les héritages ainsi qu’à l’allègement fiscal lors de l’acquisition d’oeuvres d’art par une compagnie. Trop de légendes urbaines circulant à mauvais escient; plusieurs s’improvisent dans ce domaine, y allant à l’aveuglette sans tenir compte des coûts engendrés ultérieurement. Si certaines dispositions de la loi vous indisposent, merci de ne pas tirer sur le messager. Voici quelques illustrations concrètes. Impôt à payer sur la vente d’un tableau de votre collection ?
Seulement si la valeur de la vente dépasse 1 000 $. Ce qui par le fait même devient un gain, s’ajoutant à vos revenus. Donc assujetti selon votre taux marginal d’imposition.
Vous faites un don à un musée ou à organisme public et reconnu et vous aimeriez déduire la somme totale du don sur votre déclaration d’impôt… Impossible, hélas. Notons d’abord que la valeur de l’oeuvre (dessin, estampe, photographie, peinture, sculpture, etc.) ne peut être en-deçà de 200 $. Si tel est le cas, le taux d’amortissement est de 20 % de la valeur de l’oeuvre au fédéral si l’artiste est Canadien et de 331/3 % du côté du ministère du Revenu québécois.

Est-ce bien clair et compris ? Je continue.
Au décès de son père, Dominique a hérité de la prestigieuse collection d’oeuvres d’art cotées de son paternel. Les oeuvres étant inscrites au testament, la succession a dû régler les impôts du défunt. Dominique « se dit ravi » de cet héritage. Surtout qu’il ne sera pas taxé. Il est héritier. Puis devant un coup dur à affronter, il pense vendre les oeuvres reçues. Bonne idée, mais surprise, ces ventes se transformeront en gain en capital parce que les oeuvres valent plus de 1 000 $, donc imposables ! Comme on dit, un vendeur averti en vaut deux, non ? En terminant, un souhait altruiste et conséquent pour le domaine des arts visuels: que les entreprises se prévalent davantage de l’amortissement accordé pour l’achat d’oeuvres d’art. Une réglementation minutieusement concoctée par le gouvernement pour justement favoriser tous les gens impliqués dans la sphère des arts visuels, de l’artiste à l’agent et au galeriste. Voici comment : l’entreprise aura le choix de réclamer annuellement un pourcentage d’amortissement jusqu’à hauteur complète de la valeur du prix payé
pour acquérir l’oeuvre. Si l’entreprise décide par la suite de vendre l’oeuvre, elle réalisera un gain ou une perte en capital. 50 % de ce gain sera alors imposable pour cette entreprise. Charmant et tortueux méandre de la fiscalité… à vos calculatrices entrepreneurs, galeristes, citoyens et artistes !!! Si ces écrits vous heurtent, merci de contacter votre comptable

Dans ce numéro du printemps, une « Grande rencontre » avec Guy Paquet, ce merveilleux peintre rêvassant tout au long de l’infini du ciel. La naissance d’une nouvelle galerie d’art à Québec. Et tout ce qu’il faut savoir sur l’AVQ, cette nouvelle association pour les artistes en arts visuels. Bonne lecture.


Michel Bois, rédacteur en chef


Achetez notre fabuleux numéro Printemps 2020 en format numérique PDF ou en papier!


Mots clés : Oeuvres d'art,  fiscalité,  michel bois,  


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