{"id":25020,"date":"2024-04-17T05:51:45","date_gmt":"2024-04-17T03:51:45","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=25020"},"modified":"2024-04-17T15:52:49","modified_gmt":"2024-04-17T13:52:49","slug":"sommaire-du-budget-federal-2024-de-richter","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/sommaire-du-budget-federal-2024-de-richter\/","title":{"rendered":"Sommaire du budget f\u00e9d\u00e9ral 2024 de Richter"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2><span style=\"font-size: 24px\">PARTICULIERS<\/span><\/h2>\n<ul>\n<li>Aucun changement aux taux d&rsquo;imposition des particuliers.<\/li>\n<li>\u00c0 compter du 25 juin 2024, le taux d&rsquo;inclusion des gains en capital, c&rsquo;est-\u00e0-dire le montant des gains en capital sujet \u00e0 imp\u00f4t, sera augment\u00e9 d\u2019une demie aux deux tiers sur la portion des gains en capital r\u00e9alis\u00e9s exc\u00e9dant 250 000 $.<\/li>\n<li>Les pertes en capital r\u00e9alis\u00e9es avant le changement de taux compenseront enti\u00e8rement les gains en capital \u00e9quivalents r\u00e9alis\u00e9s apr\u00e8s le changement de taux.<\/li>\n<li>Les demandeurs de la d\u00e9duction pour option d\u2019achat d\u2019actions accord\u00e9es aux employ\u00e9s b\u00e9n\u00e9ficieront d&rsquo;une d\u00e9duction d&rsquo;un tiers de l&rsquo;avantage imposable pour refl\u00e9ter le nouveau taux d&rsquo;inclusion des gains en capital. Cependant, ils auront droit \u00e0 une d\u00e9duction de la moiti\u00e9 de l&rsquo;avantage imposable jusqu&rsquo;\u00e0 une limite globale de 250 000 $ pour les options d\u2019achat d\u2019actions accord\u00e9es aux employ\u00e9s et les gains en capital.<\/li>\n<li>L\u2019exon\u00e9ration cumulative des gains en capital sera augment\u00e9e de 1 016 836 $ \u00e0 1 250 000 $ sur les gains en capital r\u00e9alis\u00e9s lors de la disposition d&rsquo;actions admissibles de petites entreprises \u00e0 compter du 25 juin 2024.<\/li>\n<li>\u00c0 compter du 1<sup>er<\/sup> janvier 2025, dans le cadre du nouveau programme Incitatif aux entrepreneurs canadiens, les gains en capital r\u00e9alis\u00e9s lors de la disposition d&rsquo;actions de soci\u00e9t\u00e9s priv\u00e9es r\u00e9pondant \u00e0 certaines conditions seront soumis \u00e0 un taux d&rsquo;inclusion de seulement un tiers. Cette mesure s&rsquo;appliquera en plus de l\u2019exon\u00e9ration cumulative des gains en capital disponible. La limite sera progressivement augment\u00e9e par tranches de 200\u00a0000\u00a0$ par ann\u00e9e jusqu&rsquo;\u00e0 l\u2019atteinte d\u2019une valeur de 2 000 000 $.<\/li>\n<li>La limite de retrait du r\u00e9gime d&rsquo;accession \u00e0 la propri\u00e9t\u00e9 (RAP) passera de 35 000 $ \u00e0 60 000 $ pour les retraits effectu\u00e9s apr\u00e8s le 16 avril 2024. De plus, la p\u00e9riode de remboursement de 15 ans sera temporairement report\u00e9e de trois ann\u00e9es suppl\u00e9mentaires pour les participants effectuant un retrait entre le 1<sup>er<\/sup> janvier 2022 et le 31 d\u00e9cembre 2025.<\/li>\n<li>Les r\u00e8gles de l\u2019imp\u00f4t minimum de remplacement (IMR) permettront d\u00e9sormais de r\u00e9clamer une plus grande portion du cr\u00e9dit d\u2019imp\u00f4t pour dons de bienfaisance et davantage de cr\u00e9dits d\u2019imp\u00f4t dans le calcul de l\u2019IMR.<\/li>\n<li>Le cr\u00e9dit d\u2019imp\u00f4t pour l\u2019exploration mini\u00e8re sera prolong\u00e9 d\u2019une ann\u00e9e, visant les conventions d\u2019actions accr\u00e9ditives conclues au plus tard le 31 mars 2025.<\/li>\n<li>Des d\u00e9tails suppl\u00e9mentaires ont \u00e9t\u00e9 fournis concernant les r\u00e8gles sur les fiducies collectives des employ\u00e9s qui ont \u00e9t\u00e9 introduites dans le budget de 2023.<\/li>\n<\/ul>\n<h2><span style=\"font-size: 24px\">SOCI\u00c9T\u00c9S<\/span><\/h2>\n<ul>\n<li>Aucun changement aux taux d&rsquo;imposition des soci\u00e9t\u00e9s.<\/li>\n<li>Le taux d&rsquo;inclusion des gains en capital pour les soci\u00e9t\u00e9s et les fiducies sera augment\u00e9 d\u2019une demie aux deux tiers sur la portion des gains en capital r\u00e9alis\u00e9s \u00e0 compter du 25 juin 2024.<\/li>\n<li>Des changements seront apport\u00e9s au r\u00e9gime de d\u00e9duction pour amortissement (DPA) acc\u00e9l\u00e9r\u00e9 pour les nouveaux projets de logements construits express\u00e9ment pour la location dont la construction d\u00e9bute le 16 avril 2024 ou apr\u00e8s.<\/li>\n<li>L&rsquo;exemption des r\u00e8gles de restriction des d\u00e9penses excessives d\u2019int\u00e9r\u00eats et de financement (RDEIF) sera \u00e9largie pour certaines d\u00e9penses d\u2019int\u00e9r\u00eats et de financement engag\u00e9es avant le 1<sup>er<\/sup> janvier 2036, concernant le financement sans lien de d\u00e9pendance utilis\u00e9 pour construire ou acqu\u00e9rir des logements admissibles construits express\u00e9ment pour la location au Canada.<\/li>\n<li>\u00c0 partir de 2026, une nouvelle obligation d\u00e9clarative annuelle sera applicable pour les entit\u00e9s et les particuliers qui fournissent des services op\u00e9rationnels sous la forme de transactions d\u2019\u00e9change de crypto-actifs.<\/li>\n<\/ul>\n<h2><span style=\"font-size: 24px\">MESURES INTERNATIONALES<\/span><\/h2>\n<ul>\n<li>Dans certaines circonstances, l\u2019obligation de retenue \u00e0 la source pour les paiements vis\u00e9s par l\u2019article 105 pour les paiements effectu\u00e9s \u00e0 un fournisseur de services non-r\u00e9sident pourrait \u00eatre lev\u00e9e notamment lorsque le non-r\u00e9sident ne serait pas soumis \u00e0 l\u2019imp\u00f4t canadien sur le revenu relativement aux paiements en raison d\u2019une convention fiscale conclue entre son pays de r\u00e9sidence et le Canada.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2024\/04\/27145353\/budget_federal_2024_final_f_2024-04-17.pdf\" target=\"_blank\" rel=\"noopener\">VERSION IMPRIMABLE<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","insights-type":[1358,1371],"class_list":["post-25020","insights","type-insights","status-publish","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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