{"id":22790,"date":"2023-03-22T05:23:14","date_gmt":"2023-03-22T04:23:14","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=22790"},"modified":"2023-03-22T17:08:57","modified_gmt":"2023-03-22T16:08:57","slug":"faits-saillants-du-budget-du-quebec-2023","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-du-quebec-2023\/","title":{"rendered":"Faits saillants du budget du Qu\u00e9bec 2023"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2>Particuliers<\/h2>\n<ul>\n<li>\u00c0 compter de 2023, le taux d&rsquo;imp\u00f4t sur le revenu applicable aux deux paliers d`imposition les plus bas sera r\u00e9duit de 1 %, entrainant une \u00e9conomie d&rsquo;imp\u00f4t annuelle pouvant atteindre au maximum 814 $.<\/li>\n<li>Les salari\u00e9s et les travailleurs autonomes \u00e2g\u00e9s de 65 ans ou plus qui sont b\u00e9n\u00e9ficiaires d\u2019une rente de retraite du R\u00e9gime des rentes du Qu\u00e9bec (RRQ) ou d&rsquo;une pension de retraite f\u00e9d\u00e9rale auront la possibilit\u00e9 de cesser de cotiser au RRQ \u00e0 compter du 1<sup>er<\/sup> janvier 2024. Tous les travailleurs cesseront de cotiser au RRQ dans l&rsquo;ann\u00e9e durant laquelle ils atteindront l&rsquo;\u00e2ge de 73 ans.<\/li>\n<li>Les particuliers assujettis au taux d`imposition le plus \u00e9lev\u00e9 lors de leur deuxi\u00e8me ann\u00e9e d`imposition pr\u00e9c\u00e9dente (par exemple, 112 655 $ en 2022) ne pourront plus obtenir le cr\u00e9dit d`imp\u00f4t non remboursable associ\u00e9 \u00e0 l`acquisition d\u2019actions de fonds de travailleurs \u00e0 partir du 1<sup>er<\/sup> janvier 2024.<\/li>\n<\/ul>\n<h2>Soci\u00e9t\u00e9s<\/h2>\n<ul>\n<li>Pas d\u2019augmentation des taux d\u2019imposition des soci\u00e9t\u00e9s.<\/li>\n<li>Instauration d&rsquo;un nouveau cong\u00e9 fiscal d\u2019une dur\u00e9e de 10 ans pour de grands projets d&rsquo;investissement (minimum de 100 millions de dollars en biens amortissables) r\u00e9alis\u00e9s au Qu\u00e9bec apr\u00e8s le 21 mars 2023 par des soci\u00e9t\u00e9s ou soci\u00e9t\u00e9s de personnes admissibles. \u00a0Ce cong\u00e9 fiscal s\u2019appliquera \u00e0 l&rsquo;imp\u00f4t sur le revenu d\u00e9coulant des activit\u00e9s admissibles li\u00e9es au projet et correspondra \u00e0 un pourcentage des d\u00e9penses admissibles relatives au projet. \u00a0Un cong\u00e9 de cotisation des employeurs au Fonds des services de sant\u00e9 sera \u00e9galement applicable. Ce nouveau cong\u00e9 fiscal remplacera le programme existant pour de tels projets et s&rsquo;appliquera \u00e0 une plus grande vari\u00e9t\u00e9 de secteurs.<\/li>\n<li>Des bonifications sont apport\u00e9es \u00e0 divers cr\u00e9dits d&rsquo;imp\u00f4t remboursables dans les secteurs du cin\u00e9ma, de la t\u00e9l\u00e9vision, des \u00e9v\u00e9nements multim\u00e9dias et de l&rsquo;\u00e9dition de livres.<\/li>\n<\/ul>\n<h2>Autres mesures<\/h2>\n<ul>\n<li>De nouvelles dispositions fiscales seront introduites pour donner au ministre du Revenu le pouvoir de demander aux contribuables s&rsquo;ils poss\u00e8dent ou ont utilis\u00e9 des actifs virtuels pour effectuer certaines transactions au cours d&rsquo;une ann\u00e9e et d&rsquo;en demander les d\u00e9tails, le cas \u00e9ch\u00e9ant.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2023\/03\/faits_saillants_du_budget_du_quebec_2023-03-21.pdf\" target=\"_blank\" rel=\"noopener\">VERSION IMPRIMABLE<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":21158,"template":"","insights-type":[1358,1371],"class_list":["post-22790","insights","type-insights","status-publish","has-post-thumbnail","hentry","insights-type-nouvelles-la-vie-chez-richter","insights-type-optimiser-vos-activites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - 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