{"id":22814,"date":"2023-03-29T05:01:29","date_gmt":"2023-03-29T03:01:29","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=22814"},"modified":"2023-03-29T17:10:14","modified_gmt":"2023-03-29T15:10:14","slug":"faits-saillants-du-budget-federal-2023","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/","title":{"rendered":"Faits saillants du budget f\u00e9d\u00e9ral 2023"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2>Particuliers<\/h2>\n<ul>\n<li>Bien qu&rsquo;aucune modification n&rsquo;ait \u00e9t\u00e9 apport\u00e9e aux taux d&rsquo;imposition des particuliers, les r\u00e8gles relatives \u00e0 l&rsquo;imp\u00f4t minimum de remplacement (IMR) seront \u00e9largies pour les particuliers \u00e0 revenu \u00e9lev\u00e9. Ces changements s\u2019appliqueront \u00e0 partir de 2024 et toucheront notamment les gains en capital, les avantages li\u00e9s aux options d&rsquo;achat d&rsquo;actions et les dons de titres cot\u00e9s en bourse. Par cons\u00e9quent, les particuliers peuvent envisager d\u2019acc\u00e9l\u00e9rer certaines transactions en 2023, avant l\u2019entr\u00e9e en vigueur des nouvelles r\u00e8gles.<\/li>\n<li>Le montant annuel maximal pouvant \u00eatre retir\u00e9 d&rsquo;un r\u00e9gime enregistr\u00e9 d&rsquo;\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d&rsquo;un \u00e9tudiant sera augment\u00e9.<\/li>\n<li>La mesure temporaire permettant \u00e0 certains membres de la famille admissibles d&rsquo;un proche handicap\u00e9 d\u2019ouvrir un r\u00e9gime enregistr\u00e9 d&rsquo;\u00e9pargne-invalidit\u00e9 (REEI) et d&rsquo;\u00eatre le titulaire du r\u00e9gime sera prolong\u00e9e jusqu&rsquo;au 31 d\u00e9cembre 2026. Cette mesure \u00e9largit la d\u00e9finition de membre de la famille admissible afin d\u2019y inclure un fr\u00e8re ou une s\u0153ur.<\/li>\n<\/ul>\n<h2>Soci\u00e9t\u00e9s<\/h2>\n<ul>\n<li>Pas de changements aux taux d\u2019imposition des soci\u00e9t\u00e9s.<\/li>\n<li>Introduction et modification de divers cr\u00e9dits d&rsquo;imp\u00f4t pour l&rsquo;utilisation, la production et le stockage d&rsquo;\u00e9nergie propre (hydrog\u00e8ne propre; \u00e9nergie g\u00e9othermique; captage du carbone).<\/li>\n<li>Des modifications seront apport\u00e9es aux fiducies collectives des employ\u00e9s (FCE) pour faciliter l&rsquo;acquisition, \u00e0 compter de 2024, d&rsquo;une participation majoritaire dans une entreprise admissible au profit exclusif des employ\u00e9s.<\/li>\n<li>\u00c0 compter de 2024, un nouvel imp\u00f4t de 2 % s&rsquo;appliquera notamment aux soci\u00e9t\u00e9s publiques canadiennes et aux fiducies de placement immobilier cot\u00e9es en bourse sur la valeur nette des rachats d&rsquo;actions ou d\u2019unit\u00e9s.<\/li>\n<li>Sujet \u00e0 une consultation publique, la r\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement (RGA\u00c9) sera revue afin de s\u2019appliquer \u00e0 un plus grand nombre de transactions, de prolonger la p\u00e9riode de nouvelle cotisation et d\u2019introduire une p\u00e9nalit\u00e9 de 25 % du montant de l&rsquo;avantage fiscal.<\/li>\n<\/ul>\n<h2>Mesures internationales<\/h2>\n<ul>\n<li>\u00c0 titre de membre de l&rsquo;Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques (OCDE), le Canada travaille pour la mise en \u0153uvre en 2024 d&rsquo;une r\u00e9forme fiscale internationale. Celle-ci vise la r\u00e9affectation des b\u00e9n\u00e9fices des plus grandes entreprises multinationales (EMN) \u00e0 l\u2019endroit o\u00f9 se trouve leurs utilisateurs et leurs clients et \u00e0 s\u2019assurer que ces b\u00e9n\u00e9fices soient sujets \u00e0 un taux d&rsquo;imposition effectif d&rsquo;au moins 15%.<\/li>\n<\/ul>\n<h2>Autres<\/h2>\n<ul>\n<li>Le gouvernement f\u00e9d\u00e9ral r\u00e9it\u00e8re son intention d&rsquo;aller de l&rsquo;avant avec diverses propositions l\u00e9gislatives d\u00e9j\u00e0 publi\u00e9es, incluant le r\u00e9gime de restriction des d\u00e9penses excessives d\u2019int\u00e9r\u00eats et de financement (RDEIF), les mesures pour les soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien en substance et les r\u00e8gles de divulgation obligatoire.<\/li>\n<li>Le Budget propose de renouveler les programmes du Tarif de pr\u00e9f\u00e9rence g\u00e9n\u00e9ral (TPG) et le Tarif des pays les moins d\u00e9velopp\u00e9s (TPMD) jusqu\u2019\u00e0 la fin 2034 et de les mettre \u00e0 jour. Ces programmes devaient prendre fin le 31 d\u00e9cembre 2024. Les mises \u00e0 jour effectu\u00e9es comprendraient la cr\u00e9ation d\u2019un programme TPG+. Les importateurs canadiens devraient suivre l\u2019\u00e9volution de ces modifications et consid\u00e9rer l\u2019impact sur leurs importations, notamment dans le secteur du v\u00eatement.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2023\/03\/faits_saillants_du_budget_federal_2023-03-29.pdf\" target=\"_blank\" rel=\"noopener\">VERSION IMPRIMABLE<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":19598,"template":"","insights-type":[1358,1371],"class_list":["post-22814","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Faits saillants du budget f\u00e9d\u00e9ral 2023 - Richter<\/title>\n<meta name=\"description\" content=\"Le montant annuel maximal pouvant \u00eatre retir\u00e9 d&#039;un r\u00e9gime enregistr\u00e9 d&#039;\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d&#039;un \u00e9tudiant sera augment\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faits saillants du budget f\u00e9d\u00e9ral 2023 - Richter\" \/>\n<meta property=\"og:description\" content=\"Le montant annuel maximal pouvant \u00eatre retir\u00e9 d&#039;un r\u00e9gime enregistr\u00e9 d&#039;\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d&#039;un \u00e9tudiant sera augment\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Richter\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Richtercanada\/\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-29T15:10:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.www.richter.ca\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@richtercanada\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/\",\"url\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/\",\"name\":\"Faits saillants du budget f\u00e9d\u00e9ral 2023 - Richter\",\"isPartOf\":{\"@id\":\"https:\/\/www.www.richter.ca\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg\",\"datePublished\":\"2023-03-29T03:01:29+00:00\",\"dateModified\":\"2023-03-29T15:10:14+00:00\",\"description\":\"Le montant annuel maximal pouvant \u00eatre retir\u00e9 d'un r\u00e9gime enregistr\u00e9 d'\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d'un \u00e9tudiant sera augment\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#primaryimage\",\"url\":\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg\",\"contentUrl\":\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg\",\"width\":768,\"height\":512,\"caption\":\"A woman looking at the Richter app on her phone\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Richter\",\"item\":\"https:\/\/www.richter.ca\/fr\/accueil\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Insights\",\"item\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Faits saillants du budget f\u00e9d\u00e9ral 2023\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.www.richter.ca\/#website\",\"url\":\"https:\/\/www.www.richter.ca\/\",\"name\":\"Richter\",\"description\":\"Un site utilisant WordPress\",\"publisher\":{\"@id\":\"https:\/\/www.www.richter.ca\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.www.richter.ca\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.www.richter.ca\/#organization\",\"name\":\"Richter\",\"url\":\"https:\/\/www.www.richter.ca\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png\",\"contentUrl\":\"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png\",\"width\":128,\"height\":24,\"caption\":\"Richter\"},\"image\":{\"@id\":\"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Richtercanada\/\",\"https:\/\/x.com\/richtercanada\",\"https:\/\/www.instagram.com\/richtercanada\",\"https:\/\/www.linkedin.com\/company\/richter\/?trk=hb_tab_compy_id_255303\"],\"address\":[{\"@type\":\"PostalAddress\",\"addressLocality\":\"Montreal, QC, Canada\",\"postalCode\":\"H3A 0G6\",\"streetAddress\":\"1981 McGill College, #1100 The Richter Tower\"},{\"@type\":\"PostalAddress\",\"addressLocality\":\"Toronto, ON, Canada\",\"postalCode\":\"M5J 2T3\",\"streetAddress\":\"181 Bay St. #3510 Bay Wellington Tower\"},{\"@type\":\"PostalAddress\",\"addressLocality\":\"Chicago, IL, United States\",\"postalCode\":\"60606\",\"streetAddress\":\"200 South Wacker, #3100\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"telephone\":\"+1-514-934-3400\",\"contactType\":\"Montreal office\"},{\"@type\":\"ContactPoint\",\"telephone\":\"+1-416-488-2345\",\"contactType\":\"Toronto office\"},{\"@type\":\"ContactPoint\",\"telephone\":\"+1-312-828-0800\",\"contactType\":\"Chicago office\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Faits saillants du budget f\u00e9d\u00e9ral 2023 - Richter","description":"Le montant annuel maximal pouvant \u00eatre retir\u00e9 d'un r\u00e9gime enregistr\u00e9 d'\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d'un \u00e9tudiant sera augment\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"fr_FR","og_type":"article","og_title":"Faits saillants du budget f\u00e9d\u00e9ral 2023 - Richter","og_description":"Le montant annuel maximal pouvant \u00eatre retir\u00e9 d'un r\u00e9gime enregistr\u00e9 d'\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d'un \u00e9tudiant sera augment\u00e9.","og_url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/","og_site_name":"Richter","article_publisher":"https:\/\/www.facebook.com\/Richtercanada\/","article_modified_time":"2023-03-29T15:10:14+00:00","og_image":[{"width":768,"height":512,"url":"https:\/\/www.www.richter.ca\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@richtercanada","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/","url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/","name":"Faits saillants du budget f\u00e9d\u00e9ral 2023 - Richter","isPartOf":{"@id":"https:\/\/www.www.richter.ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#primaryimage"},"image":{"@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#primaryimage"},"thumbnailUrl":"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg","datePublished":"2023-03-29T03:01:29+00:00","dateModified":"2023-03-29T15:10:14+00:00","description":"Le montant annuel maximal pouvant \u00eatre retir\u00e9 d'un r\u00e9gime enregistr\u00e9 d'\u00e9pargne-\u00e9tudes (REEE) et impos\u00e9 dans le revenu d'un \u00e9tudiant sera augment\u00e9.","breadcrumb":{"@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#primaryimage","url":"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg","contentUrl":"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2022\/03\/a_shutterstock_312812603-768x512-1.jpeg","width":768,"height":512,"caption":"A woman looking at the Richter app on her phone"},{"@type":"BreadcrumbList","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/faits-saillants-du-budget-federal-2023\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Richter","item":"https:\/\/www.richter.ca\/fr\/accueil\/"},{"@type":"ListItem","position":2,"name":"Insights","item":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/"},{"@type":"ListItem","position":3,"name":"Faits saillants du budget f\u00e9d\u00e9ral 2023"}]},{"@type":"WebSite","@id":"https:\/\/www.www.richter.ca\/#website","url":"https:\/\/www.www.richter.ca\/","name":"Richter","description":"Un site utilisant WordPress","publisher":{"@id":"https:\/\/www.www.richter.ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.www.richter.ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.www.richter.ca\/#organization","name":"Richter","url":"https:\/\/www.www.richter.ca\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png","contentUrl":"https:\/\/www.richter.ca\/wp-content\/uploads\/2018\/08\/logo.png","width":128,"height":24,"caption":"Richter"},"image":{"@id":"https:\/\/www.www.richter.ca\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Richtercanada\/","https:\/\/x.com\/richtercanada","https:\/\/www.instagram.com\/richtercanada","https:\/\/www.linkedin.com\/company\/richter\/?trk=hb_tab_compy_id_255303"],"address":[{"@type":"PostalAddress","addressLocality":"Montreal, QC, Canada","postalCode":"H3A 0G6","streetAddress":"1981 McGill College, #1100 The Richter Tower"},{"@type":"PostalAddress","addressLocality":"Toronto, ON, Canada","postalCode":"M5J 2T3","streetAddress":"181 Bay St. #3510 Bay Wellington Tower"},{"@type":"PostalAddress","addressLocality":"Chicago, IL, United States","postalCode":"60606","streetAddress":"200 South Wacker, #3100"}],"contactPoint":[{"@type":"ContactPoint","telephone":"+1-514-934-3400","contactType":"Montreal office"},{"@type":"ContactPoint","telephone":"+1-416-488-2345","contactType":"Toronto office"},{"@type":"ContactPoint","telephone":"+1-312-828-0800","contactType":"Chicago office"}]}]}},"_links":{"self":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights\/22814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights"}],"about":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/types\/insights"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/media\/19598"}],"wp:attachment":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/media?parent=22814"}],"wp:term":[{"taxonomy":"insights-type","embeddable":true,"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights-type?post=22814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}