{"id":27040,"date":"2025-03-26T02:43:44","date_gmt":"2025-03-26T01:43:44","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=27040"},"modified":"2025-03-27T15:32:33","modified_gmt":"2025-03-27T14:32:33","slug":"faits-saillants-budget-du-quebec-2025","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/faits-saillants-budget-du-quebec-2025\/","title":{"rendered":"Faits saillants du budget du Qu\u00e9bec 2025"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2>PARTICULIERS<\/h2>\n<ul>\n<li>Aucun changement aux taux d&rsquo;imposition des particuliers.<\/li>\n<li>Apr\u00e8s le 25 mars 2025, les d\u00e9ductions additionnelles associ\u00e9es \u00e0 la souscription d&rsquo;actions accr\u00e9ditives du Qu\u00e9bec ainsi que l&rsquo;exemption additionnelle de gains en capital sur la disposition de telles actions seront abolies.<\/li>\n<li>\u00c0 compter du 1er janvier 2026, le cr\u00e9dit d&rsquo;imp\u00f4t remboursable pour frais de garde d&rsquo;enfants sera limit\u00e9 aux enfants admissibles \u00e2g\u00e9s de moins de 14 ans.<\/li>\n<li>De nombreux cr\u00e9dits d&rsquo;imp\u00f4t seront abolis \u00e0 compter du 1er janvier 2026, notamment le cr\u00e9dit d&rsquo;imp\u00f4t non remboursable pour contributions politiques et divers cong\u00e9s fiscaux pour les sp\u00e9cialistes \u00e9trangers.<\/li>\n<\/ul>\n<h2>SOCI\u00c9T\u00c9S<\/h2>\n<ul>\n<li>Aucun changement aux taux d&rsquo;imposition des soci\u00e9t\u00e9s.<\/li>\n<li>Pour les exercices financiers commen\u00e7ant apr\u00e8s le 25 mars 2025, un nouveau programme de cr\u00e9dit d&rsquo;imp\u00f4t pour la R-D du Qu\u00e9bec, le CRIC, sera introduit pour la recherche, l&rsquo;innovation et la pr\u00e9commercialisation et remplacera le programme actuel de cr\u00e9dit d\u2019imp\u00f4t pour la R-D. Le CRIC sera semblable au programme actuel, mais bonifi\u00e9 de sorte que les d\u00e9penses admissibles comprendront d\u00e9sormais l&rsquo;\u00e9quipement, la validation et la certification. De plus, des modifications seront apport\u00e9es au taux du cr\u00e9dit d&rsquo;imp\u00f4t et au seuil d&rsquo;exclusion minimum, ce qui pourrait ne pas \u00eatre avantageux lorsque les d\u00e9penses en R-D d\u00e9passent 1 million de dollars ou si les soci\u00e9t\u00e9s comptent un nombre important d&#8217;employ\u00e9s qui effectuent de la R-D.<\/li>\n<li>Pour les ann\u00e9es d\u2019imposition commen\u00e7ant en 2026, un programme r\u00e9vis\u00e9 CDAEIA remplacera l&rsquo;ancien programme CDAE pour le d\u00e9veloppement des affaires \u00e9lectroniques. Ce nouveau programme exigera d\u00e9sormais l&rsquo;int\u00e9gration de fonctionnalit\u00e9s d&rsquo;IA pour \u00eatre admissible et introduira \u00e9galement une r\u00e9duction potentielle du taux de cr\u00e9dit d&rsquo;imp\u00f4t pour les filiales de soci\u00e9t\u00e9s \u00e9trang\u00e8res.<\/li>\n<li>Le seuil annuel de la masse salariale pour d\u00e9terminer l\u2019admissibilit\u00e9 au taux de cotisation r\u00e9duit au Fonds des services de sant\u00e9 sera gel\u00e9 \u00e0 7,8 millions de dollars \u00e0 compter de 2026, mettant fin \u00e0 son indexation annuelle automatique.<\/li>\n<\/ul>\n<h2>AUTRES MESURES<\/h2>\n<ul>\n<li>Le taux de la taxe applicable sur les primes d\u2019assurance pay\u00e9es apr\u00e8s le 31 d\u00e9cembre 2026 passera de 9 % \u00e0 9,975 % pour s\u2019aligner avec le taux de la TVQ.<\/li>\n<li>\u00c0 l&rsquo;instar des exigences f\u00e9d\u00e9rales en mati\u00e8re de d\u00e9claration, le Qu\u00e9bec introduira une obligation de divulguer les biens \u00e9trangers situ\u00e9s \u00e0 l\u2019ext\u00e9rieur du Canada dont le co\u00fbt d\u00e9passe 100 000 $ \u00e0 tout moment au cours d&rsquo;une ann\u00e9e d&rsquo;imposition. Le non-respect de cette nouvelle exigence de d\u00e9claration pourra entra\u00eener des p\u00e9nalit\u00e9s importantes similaires \u00e0 celles du r\u00e9gime fiscal f\u00e9d\u00e9ral. Ces mesures s&rsquo;appliqueront \u00e0 une date qui reste \u00e0 d\u00e9terminer.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2025\/03\/faits_saillants_du_budget_du_quebec_2025-03-26.pdf\" target=\"_blank\" rel=\"noopener\">T\u00e9l\u00e9charger les faits saillants du budget<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","insights-type":[1358,1371],"class_list":["post-27040","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Faits saillants du budget du Qu\u00e9bec 2025 - Richter<\/title>\n<meta name=\"description\" content=\"Budget Qu\u00e9bec 2025 : cr\u00e9dits d\u2019imp\u00f4t, mesures fiscales et nouvelles obligations. 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