{"id":26058,"date":"2024-10-10T20:59:50","date_gmt":"2024-10-10T18:59:50","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&p=26058"},"modified":"2024-10-11T17:22:38","modified_gmt":"2024-10-11T15:22:38","slug":"publication-des-taux-dimposition-de-quebec-pour-2024","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/","title":{"rendered":"Publication des taux d’imposition de Qu\u00e9bec pour 2024"},"content":{"rendered":"
\n

Publication des taux d’imposition de Qu\u00e9bec pour 2024<\/span><\/h2>\n

Nos partenaires et experts ont pr\u00e9par\u00e9, \u00e0 titre de r\u00e9f\u00e9rence, des tableaux de taux d’imposition qui contiennent des informations sur les taux d’imposition f\u00e9d\u00e9raux et provinciaux pour Qu\u00e9bec.<\/p>\n

TAUX D\u2019IMPOSITION COMBIN\u00c9S DES SOCI\u00c9T\u00c9S POUR 2024 a)<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nRevenus de placements – SPCC c)<\/td>\n<\/tr>\n
<\/td>\n1re tranche de
\n500000 $ pour les
\nentreprises admissibles b)<\/span><\/td>\n		Entreprise g\u00e9n\u00e9rale<\/td>\nEntreprise de F&T<\/td>\nAutres que gains en capital<\/td>\nGains en capital avant le 25 juin 2024<\/span><\/td>\nGains en capital le ou apr\u00e8s25 juin 2024 g)<\/span><\/td>\n<\/tr>\n
Qu\u00e9bec<\/td>\n12,20% (d)<\/td>\n26,50%<\/td>\n26,50%<\/td>\n50,17%<\/td>\n25,09%<\/td>\n33,45%<\/td>\n<\/tr>\n
Ontario<\/td>\n12,20%<\/td>\n26,50%<\/td>\n25,00%<\/td>\n50,17%<\/td>\n25,09%<\/td>\n33,45%<\/td>\n<\/tr>\n
Alberta<\/td>\n11,00%<\/td>\n23,00%<\/td>\n23,00%<\/td>\n46,67%<\/td>\n23,34%<\/td>\n31,11%<\/td>\n<\/tr>\n
Colombie-Britannique<\/td>\n11,00%<\/td>\n27,00%<\/td>\n27,00%<\/td>\n50,67%<\/td>\n25,34%<\/td>\n33,78%<\/td>\n<\/tr>\n
Manitoba<\/td>\n9,00%<\/td>\n27,00%<\/td>\n27,00%<\/td>\n50,67%<\/td>\n25,34%<\/td>\n33,78%<\/td>\n<\/tr>\n
Nouveau-Brunswick<\/td>\n11,50%<\/td>\n29,00%<\/td>\n29,00%<\/td>\n52,67%<\/td>\n26,34%<\/td>\n35,11%<\/td>\n<\/tr>\n
Terre-Neuve-et-Labrador<\/td>\n11,50%<\/td>\n30,00%<\/td>\n30,00%<\/td>\n53,67%<\/td>\n26,84%<\/td>\n35,78%<\/td>\n<\/tr>\n
Nouvelle-\u00c9cosse<\/td>\n11,50%<\/td>\n29,00%<\/td>\n29,00%<\/td>\n52,67%<\/td>\n26,34%<\/td>\n35,11%<\/td>\n<\/tr>\n
\u00cele-du-Prince-\u00c9douard<\/td>\n10,00%<\/td>\n31,00%<\/td>\n31,00%<\/td>\n54,67%<\/td>\n27,34%<\/td>\n36,45%<\/td>\n<\/tr>\n
Saskatchewan<\/td>\n10,00% (e)<\/td>\n27,00%<\/td>\n25,00%<\/td>\n50,67%<\/td>\n25,34%<\/td>\n33,78%<\/td>\n<\/tr>\n
F\u00e9d\u00e9ral<\/strong><\/td>\n9,00% (f)<\/td>\n15,00%<\/td>\n15,00%<\/td>\n38,67%<\/td>\n19,34%<\/td>\n25,78%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Suppose une fin d\u2019exercice en d\u00e9cembre.<\/span>
\nb) Le taux pr\u00e9f\u00e9rentiel est r\u00e9duit pour les soci\u00e9t\u00e9s dont le capital imposable du groupe de soci\u00e9t\u00e9s associ\u00e9es est sup\u00e9rieur \u00e0 10 M$<\/span>
\nc) Le taux d\u2019imposition des SPCC sur les revenus de placements, d\u00e9duction faite du remboursement au titre de dividendes, est diminu\u00e9 de 30,67 %.<\/span>
\nd) Les employ\u00e9s de la soci\u00e9t\u00e9 ou d\u2019une soci\u00e9t\u00e9 associ\u00e9e doivent travailler un minimum de 5 500 heures r\u00e9mun\u00e9r\u00e9es durant l\u2019ann\u00e9e d\u2019imposition courante et pr\u00e9c\u00e9dente ou la soci\u00e9t\u00e9 doit \u00eatre dans le secteur primaire ou de fabrication<\/span>
\net de transformation. Le taux d\u2019imposition des soci\u00e9t\u00e9s qui comptent moins de 5 000 heures r\u00e9mun\u00e9r\u00e9es est de 20,5 %.<\/span>
\ne) \u00c0 compter du 1er juillet 2024, le taux d\u2019imposition combin\u00e9 de la Saskatchewan est de 16% sur le revenu d\u2019entreprise exploit\u00e9e activement se situant entre 500 000$ et 600 000$.<\/span>
\nf) Les taux d\u2019imposition r\u00e9duits des fabricants de technologies \u00e0 z\u00e9ro \u00e9mission ont \u00e9t\u00e9 prolong\u00e9s jusqu\u2019\u00e0 2031. Ils seront progressivement r\u00e9duits \u00e0 compter de 2032 et seront compl\u00e8tement \u00e9limin\u00e9s apr\u00e8s 2034<\/span>
\ng) En attente de la sanction royale.<\/span><\/p>\n

TAUX D\u2019IMPOSITION COMBIN\u00c9S MAXIMUMS DES PARTICULIERS POUR 2024 (a)<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nGains en capital<\/td>\n<\/tr>\n
<\/td>\nRevenus<\/td>\nDividendes d\u00e9termin\u00e9s<\/td>\nDividendes non d\u00e9termin\u00e9s<\/td>\nAvant le 25 juin 2024 b)<\/td>\nLe ou apr\u00e8s le 25 juin 2024 c)<\/td>\n<\/tr>\n
Qu\u00e9bec<\/td>\n53,31%<\/td>\n40,11%<\/td>\n48,70%<\/td>\n26,65%<\/td>\n35,54%<\/td>\n<\/tr>\n
Ontario<\/td>\n53,53%<\/td>\n39,34%<\/td>\n47,74%<\/td>\n26,76%<\/td>\n35,69%<\/td>\n<\/tr>\n
Alberta<\/td>\n48,00%<\/td>\n34,31%<\/td>\n42,31%<\/td>\n24,00%<\/td>\n32,00%<\/td>\n<\/tr>\n
Colombie-Britannique<\/td>\n53,50%<\/td>\n36,54%<\/td>\n48,89%<\/td>\n26,75%<\/td>\n35,67%<\/td>\n<\/tr>\n
Manitoba<\/td>\n50,40%<\/td>\n37,78%<\/td>\n46,67%<\/td>\n25,20%<\/td>\n33,60%<\/td>\n<\/tr>\n
Nouveau-Brunswick<\/td>\n52,50%<\/td>\n32,40%<\/td>\n46,83%<\/td>\n26,25%<\/td>\n35,00%<\/td>\n<\/tr>\n
Terre-Neuve-et-Labrador<\/td>\n54,80%<\/td>\n46,20%<\/td>\n48,96%<\/td>\n27,40%<\/td>\n36,53%<\/td>\n<\/tr>\n
Nouvelle-\u00c9cosse<\/td>\n54,00%<\/td>\n41,58%<\/td>\n48,28%<\/td>\n27,00%<\/td>\n36,00%<\/td>\n<\/tr>\n
\u00cele-du-Prince-\u00c9douard<\/td>\n51,75%<\/td>\n36,20%<\/td>\n47,63%<\/td>\n25,88%<\/td>\n34,50%<\/td>\n<\/tr>\n
Saskatchewan<\/td>\n47,50%<\/td>\n29,64%<\/td>\n40,87%<\/td>\n23,75%<\/td>\n31,67%%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Ne tient pas compte des changements apport\u00e9s \u00e0 l\u2019imp\u00f4t minimum de remplacement.<\/span>
\nb) Taux applicables sur les premiers 250 000 $ de gains en capital r\u00e9alis\u00e9s le ou apr\u00e8s le 25 juin 2024. En attente de la sanction royale.
\nc) Taux applicables sur la portion des gains en capital sup\u00e9rieurs \u00e0 250 000 $. En attente de la sanction royale.<\/span><\/p>\n

TAUX D\u2019IMPOSITION EN VIGUEUR DE CERTAINS \u00c9TATS AUX \u00c9TATS-UNIS POUR 2024<\/h3>\n\n\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\nParticuliers a), d), e)<\/td>\nSoci\u00e9tes a)<\/td>\n<\/tr>\n
\u00c9tat<\/td>\nRevenus<\/td>\nGains en capital \u00e0 long terme<\/td>\nDividendes admissibles<\/td>\nRevenu d’entreprise b)<\/td>\n<\/tr>\n
Californie<\/td>\n50,30%<\/td>\n33,30%<\/td>\n33,30%<\/td>\n27,98%<\/td>\n<\/tr>\n
Floride<\/td>\n37,00%<\/td>\n20,00%<\/td>\n20,00%<\/td>\n25,35%<\/td>\n<\/tr>\n
New York c)<\/td>\n47,90%<\/td>\n30,90%<\/td>\n30,90%<\/td>\n26,73%<\/td>\n<\/tr>\n
U.S. Estate Tax \u2013 Top Marginal Rate:<\/td>\n40,00%<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
U.S. Estate Tax Exemption:<\/td>\n13,610,000 $<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Tous les taux sont ceux en vigueur au moment de la publication.<\/span>
\nb) Taux d\u2019imposition g\u00e9n\u00e9ral marginal le plus \u00e9lev\u00e9, d\u00e9duction faite de la d\u00e9duction f\u00e9d\u00e9rale pour les imp\u00f4ts d\u2019\u00c9tat (soci\u00e9t\u00e9 seulement).<\/span>
\nc) Le taux d\u2019imposition de l\u2019\u00c9tat de New York ne comprend pas l\u2019imp\u00f4t de la Ville de New York.<\/span>
\nd) Les taux indiqu\u00e9s ci-dessus ne comprennent pas l\u2019imp\u00f4t relatif \u00e0 Medicare et \u00e0 la Social Security aux \u00c9tats-Unis.<\/span>
\ne) Pour un r\u00e9sident am\u00e9ricain, un imp\u00f4t additionnel de 3,8 % s\u2019applique aux revenus de placements lorsque les revenus exc\u00e8dent 200 000 $ si le contribuable n\u2019est pas mari\u00e9, 125 000 $ s\u2019il est mari\u00e9 et produit une d\u00e9claration de revenus s\u00e9par\u00e9e ou 250 000 $ s\u2019il est mari\u00e9 et produit une d\u00e9claration de revenus conjointe.<\/span><\/p>\n

TAUX D\u2019IMPOSITION DES PARTICULIERS POUR 2024 a), b), c), d)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 R\u00e9sidents du Qu\u00e9bec<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nQu\u00e9bec<\/td>\nF\u00e9d\u00e9ral<\/td>\nCombin\u00e9s<\/td>\nDividends d\u00e9termin\u00e9s<\/td>\nDividends non d\u00e9termin\u00e9s<\/td>\nGains en capital<\/td>\n<\/tr>\n
Revenu imposable<\/td>\n <\/p>\n

Imp\u00f4t<\/td>\n

Taux marginal sur l\u2019exc\u00e9dent<\/span><\/td>\n <\/p>\n

Imp\u00f4t<\/td>\n

Taux marginal sur l\u2019exc\u00e9dent<\/span><\/td>\n <\/p>\n

Imp\u00f4t<\/td>\n

Taux marginal sur l\u2019exc\u00e9dent<\/span><\/td>\nDividendes d\u00e9termin\u00e9s R\u00e9els<\/td>\nDividendes non d\u00e9termin\u00e9s R\u00e9els<\/td>\nAvant le 25 juin 2024<\/td>\nLe ou apr\u00e8s le 25 juin 2024 e), f)<\/td>\n<\/tr>\n
18,056 $<\/td>\n0 $<\/td>\n14,00%<\/td>\n294 $<\/td>\n12,53%<\/td>\n294 $<\/td>\n26,53%<\/td>\n3,17 %<\/td>\n1 7,90%<\/td>\n13,26%<\/td>\n17,68%<\/td>\n<\/tr>\n
51,781 $<\/td>\n4,722 $<\/td>\n19,00%<\/td>\n4,519 $<\/td>\n12,53%<\/td>\n9,240 $<\/td>\n31,53%<\/td>\n10,07%<\/td>\n23,65%<\/td>\n15,76%<\/td>\n21,02%<\/td>\n<\/tr>\n
55,868 $<\/td>\n5,498 $<\/td>\n19,00%<\/td>\n5,030 $<\/td>\n17,12%<\/td>\n10,528 $<\/td>\n36,12%<\/td>\n16,39%<\/td>\n28,93%<\/td>\n18,06%%<\/td>\n24,08%<\/td>\n<\/tr>\n
103,546 $<\/td>\n14,557 $<\/td>\n24,00%<\/td>\n13,192 $<\/td>\n17,12%<\/td>\n27,749 $<\/td>\n41,12 %<\/td>\n23,29%<\/td>\n34,68%<\/td>\n20,56%<\/td>\n27,41%<\/td>\n<\/tr>\n
111,734 $<\/td>\n16,522 $<\/td>\n24,00%<\/td>\n14,593 $<\/td>\n21,71%<\/td>\n31,115 $<\/td>\n45,7 1 %<\/td>\n29,63%<\/td>\n39,96%<\/td>\n22,86%<\/td>\n30,47%<\/td>\n<\/tr>\n
126,001 $<\/td>\n19,946 $<\/td>\n25,75%<\/td>\n17,691 $<\/td>\n21,71%<\/td>\n37,638 $<\/td>\n47,46%<\/td>\n32,04%<\/td>\n41,97%<\/td>\n23,73%<\/td>\n31,64%<\/td>\n<\/tr>\n
173,206 $<\/td>\n32,101 $<\/td>\n25,75%<\/td>\n27,939 $<\/td>\n24,48%<\/td>\n60,040 $<\/td>\n50,23%<\/td>\n35,86%<\/td>\n45,15%<\/td>\n25,11%<\/td>\n33,48%<\/td>\n<\/tr>\n
246,753 $<\/td>\n51,040 $<\/td>\n25,75%<\/td>\n45,942 $<\/td>\n27,56%<\/td>\n96,982 $<\/td>\n53,31%<\/td>\n40,11%<\/td>\n48,70%<\/td>\n26,65%<\/td>\n35,54%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Suppose un contribuable c\u00e9libataire sans personne \u00e0 charge b\u00e9n\u00e9ficiant de l\u2019exemption de base seulement. Taux d\u2019imposition net de la d\u00e9duction de l\u2019abattement du Qu\u00e9bec.<\/span>
\nb) Ne comprend pas la contribution au Fonds des services de sant\u00e9.<\/span>
\nc) Le taux tient compte de l\u2019effet de la r\u00e9duction du montant personnel de base f\u00e9d\u00e9ral de 15 705 $ \u00e0 14 156 $ pour un revenu compris entre 173 206 $ et 246 752 $.<\/span>
\nd) Ne tient pas compte des changements apport\u00e9s \u00e0 l\u2019imp\u00f4t minimum de remplacement.<\/span>
\ne) Ne tient pas compte des gains en capital inf\u00e9rieurs \u00e0 250 000 $ dont le taux d\u2019inclusion est de 50%.<\/span>
\nf) En attente de la sanction royale.<\/span><\/p>\n

DIVERS CR\u00c9DITS D\u2019IMP\u00d4T PERSONNELS COMBIN\u00c9S POUR 2024\u00a0 \u00a0F\u00e9d\u00e9ral et provincial<\/h3>\n\n\n\n\n
<\/td>\nConjoint<\/td>\n65 ans ou plus<\/td>\nPension<\/td>\nDons<\/td>\nM\u00e9dical<\/td>\n<\/tr>\n
Qu\u00e9bec a)<\/td>\n4,495 $ b)<\/td>\n1,633 $ c)<\/td>\n723 $<\/td>\n53,31% d)<\/td>\n32,53% e)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Redress\u00e9 pour tenir compte de l\u2019abattement du Qu\u00e9bec.<\/span>
\nb) S\u2019applique au revenu net inf\u00e9rieur \u00e0 173 206 $.<\/span>
\nc) Cr\u00e9dit maximal qui est r\u00e9duit graduellement lorsque le revenu familial exc\u00e8de 40 925 $.<\/span>
\nd) S\u2019applique aux dons qui exc\u00e8dent 200 $ pour lesquelles le super cr\u00e9dit pour premier don de bienfaisance n\u2019est pas applicable pour des individus ayant un revenu imposable qui exc\u00e8de 246 752 $.<\/span>
\ne) S\u2019applique aux frais m\u00e9dicaux en sus de 3 % du revenu familial pour le Qu\u00e9bec et du moins \u00e9lev\u00e9 des deux montants suivants pour le f\u00e9d\u00e9ral : en sus de 3 % du revenu net ou 2 759 $.<\/span><\/p>\n

RENDEMENTS DE PLACEMENT POUR a)<\/h3>\n\n\n\n\n\n\n\n\n
<\/td>\nUn taux de gain en capital de<\/td>\n<\/tr>\n
Un taux
\nd\u2019int\u00e9r\u00eat de<\/td>\n		Un taux de dividende
\nd\u00e9termin\u00e9 de<\/td>\n		Un taux de dividende
\nnon d\u00e9termin\u00e9 de<\/td>\n		Avant le
\n25 juin 2024 b)<\/td>\n		Le ou apr\u00e8s le
\n25 juin 2024 c) d)<\/td>\n<\/tr>\n
4%<\/td>\nDonne le m\u00eame\u00a0rendement
\napr\u00e8s imp\u00f4t<\/td>\n		3,12%<\/td>\n3,64%<\/td>\n2,55%<\/td>\n2,90%<\/td>\n<\/tr>\n
6%<\/td>\n4,68%<\/td>\n5,46%<\/td>\n3,82%<\/td>\n4,35%<\/td>\n<\/tr>\n
8%<\/td>\n6,24%<\/td>\n7,28 %<\/td>\n5,09%<\/td>\n5,79%<\/td>\n<\/tr>\n
10%<\/td>\n7,80%<\/td>\n9,10%<\/td>\n6,37%<\/td>\n7,24%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Analyse bas\u00e9e sur un taux marginal de 53,305 % pour un contribuable du Qu\u00e9bec.<\/span>
\nb) Gains en capital r\u00e9alis\u00e9s avant le 25 juin 2024 ou r\u00e9alis\u00e9s le ou apr\u00e8s le 25 juin 2024 mais inf\u00e9rieurs \u00e0 250 000 $.<\/span>
\nc) Gains en capital sup\u00e9rieurs \u00e0 250 000 $ r\u00e9alis\u00e9s le ou apr\u00e8s le 25 juin 2024. <\/span>
\nd) En attente de la sanction royale.<\/span><\/p>\n

SALAIRE OU DIVIDENDE<\/h3>\n

Comparaison du montant net touch\u00e9 par l\u2019actionnaire a)<\/p>\n\n\n\n\n\n\n\n
R\u00e9sidents du Qu\u00e9bec Taux marginal de 53,31 %<\/td>\nSalaire b)<\/td>\nDividende<\/td>\n<\/tr>\n
Premi\u00e8re tranche de 500 000 $ pour les soci\u00e9t\u00e9s admissibles<\/td>\n448 $<\/td>\n450 $ c)<\/td>\n<\/tr>\n
Premi\u00e8re tranche de 500 000 $ pour les soci\u00e9t\u00e9s admissibles (F&T)<\/td>\n448 $<\/td>\n450 $ c)<\/td>\n<\/tr>\n
Entreprise g\u00e9n\u00e9rale et autres revenus<\/td>\n448 $<\/td>\n440 $<\/td>\n<\/tr>\n
Revenus de placements SPCC<\/td>\n448 $<\/td>\n413 $ c), d)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Suppose que la soci\u00e9t\u00e9 dispose de revenus de 1 000 $ \u00e0 des fins de distribution au propri\u00e9taire\/dirigeant.<\/span>
\nb) Tient compte seulement de la cotisation au FSSQ vers\u00e9e par la soci\u00e9t\u00e9 au taux sup\u00e9rieur de 4,26 %.<\/span>
\nc) Suppose que les dividendes pay\u00e9s sont non d\u00e9termin\u00e9s.<\/span>
\nd) D\u00e9duction faite du remboursement au titre de dividendes.<\/span><\/p>\n

REVENU POUVANT \u00caTRE RE\u00c7U LIBRE D\u2019IMP\u00d4T<\/h3>\n

R\u00e9sidents du Qu\u00e9bec<\/p>\n\n\n\n\n\n\n\n
Int\u00e9r\u00eats<\/td>\n15,705 $<\/td>\n<\/tr>\n
Gains en capital<\/td>\n31,410 $ a)<\/td>\n<\/tr>\n
Gains en capital<\/td>\n23,558 $ b), d)<\/td>\n<\/tr>\n
Dividendes d\u00e9termin\u00e9s<\/td>\n50,797 $ c)<\/td>\n<\/tr>\n
Dividendes non d\u00e9termin\u00e9s<\/td>\n20,780 $<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Gains en capital r\u00e9alis\u00e9s avant le 25 juin 2024 ou r\u00e9alis\u00e9s le ou apr\u00e8s le 25 juin 2024 mais inf\u00e9rieurs \u00e0 250 000 $.<\/span>
\nb) Gains en capital sup\u00e9rieurs \u00e0 250 000 $ r\u00e9alis\u00e9s le ou apr\u00e8s le 25 juin 2024.<\/span>
\nc) Ne tient pas compte des changements apport\u00e9s \u00e0 l\u2019imp\u00f4t minimum de remplacement.<\/span>
\nd) En attente de la saction royale.<\/span><\/p>\n

TAUX<\/span> DES<\/span> TAXES<\/span> DE<\/span> VENTE<\/span> AU<\/span> CANADA<\/span> POUR<\/span> 2024<\/span><\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Province<\/td>\nTaux de la TPS a)<\/td>\nTaux de la TVH b)<\/td>\nTaux de la TVP c)<\/td>\nTotal<\/td>\n<\/tr>\n
Qu\u00e9bec<\/td>\n5,00%<\/td>\n–<\/td>\n9,975% (d)<\/td>\n14,975%<\/td>\n<\/tr>\n
Ontario<\/td>\n–<\/td>\n13,00%<\/td>\n–<\/td>\n13,00%<\/td>\n<\/tr>\n
Alberta<\/td>\n5,00%<\/td>\n–<\/td>\n–<\/td>\n5,00%<\/td>\n<\/tr>\n
Colombie-Britannique<\/td>\n5,00%<\/td>\n–<\/td>\n7,00%<\/td>\n12,00%<\/td>\n<\/tr>\n
Manitoba<\/td>\n5,00%<\/td>\n–<\/td>\n7,00%<\/td>\n12,00%<\/td>\n<\/tr>\n
Nouveau-Brunswick<\/td>\n–<\/td>\n15,00%<\/td>\n–<\/td>\n15,00%<\/td>\n<\/tr>\n
Terre-Neuve-et-Labrador<\/td>\n–<\/td>\n15,00%<\/td>\n–<\/td>\n15,00%<\/td>\n<\/tr>\n
Nouvelle-\u00c9cosse<\/td>\n–<\/td>\n15,00%<\/td>\n–<\/td>\n15,00%<\/td>\n<\/tr>\n
\u00cele-du-Prince-\u00c9douard<\/td>\n–<\/td>\n15,00%<\/td>\n–<\/td>\n15,00%<\/td>\n<\/tr>\n
Saskatchewan<\/td>\n5,00%<\/td>\n–<\/td>\n6,00%<\/td>\n11,00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) TPS : taxe sur les produits et services<\/span>
\nb) TVH : taxe de vente harmonis\u00e9e<\/span>
\nc) TVP : taxe de vente provinciale<\/span>
\nd) TVQ : taxe de vente du Qu\u00e9bec<\/span><\/p>\n

Version imprimable<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","insights-type":[],"class_list":["post-26058","insights","type-insights","status-publish","hentry"],"acf":[],"yoast_head":"\nPublication des taux d'imposition de Qu\u00e9bec pour 2024 - Richter<\/title>\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=\"Publication des taux d'imposition de Qu\u00e9bec pour 2024 - Richter\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/\" \/>\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=\"2024-10-11T15:22:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2018\/08\/share-og.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1008\" \/>\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\/publication-des-taux-dimposition-de-quebec-pour-2024\/\",\"url\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/\",\"name\":\"Publication des taux d'imposition de Qu\u00e9bec pour 2024 - Richter\",\"isPartOf\":{\"@id\":\"https:\/\/www.www.richter.ca\/#website\"},\"datePublished\":\"2024-10-10T18:59:50+00:00\",\"dateModified\":\"2024-10-11T15:22:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/#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\":\"Publication des taux d’imposition de Qu\u00e9bec pour 2024\"}]},{\"@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":"Publication des taux d'imposition de Qu\u00e9bec pour 2024 - Richter","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":"Publication des taux d'imposition de Qu\u00e9bec pour 2024 - Richter","og_url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/","og_site_name":"Richter","article_publisher":"https:\/\/www.facebook.com\/Richtercanada\/","article_modified_time":"2024-10-11T15:22:38+00:00","og_image":[{"width":1920,"height":1008,"url":"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2018\/08\/share-og.jpg","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\/publication-des-taux-dimposition-de-quebec-pour-2024\/","url":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/","name":"Publication des taux d'imposition de Qu\u00e9bec pour 2024 - Richter","isPartOf":{"@id":"https:\/\/www.www.richter.ca\/#website"},"datePublished":"2024-10-10T18:59:50+00:00","dateModified":"2024-10-11T15:22:38+00:00","breadcrumb":{"@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.www.richter.ca\/fr\/nos-reflexions\/publication-des-taux-dimposition-de-quebec-pour-2024\/#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":"Publication des taux d’imposition de Qu\u00e9bec pour 2024"}]},{"@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\/26058","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:attachment":[{"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/media?parent=26058"}],"wp:term":[{"taxonomy":"insights-type","embeddable":true,"href":"https:\/\/www.richter.ca\/fr\/wp-json\/wp\/v2\/insights-type?post=26058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}