{"id":29166,"date":"2025-10-20T16:33:33","date_gmt":"2025-10-20T14:33:33","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=29166"},"modified":"2025-11-05T05:32:01","modified_gmt":"2025-11-05T04:32:01","slug":"sommaire-du-budget-federal-2025-de-richter","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/sommaire-du-budget-federal-2025-de-richter\/","title":{"rendered":"Sommaire du budget f\u00e9d\u00e9ral 2025 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\u2019imposition des particuliers.<\/li>\n<li>Un cr\u00e9dit d&rsquo;imp\u00f4t compensatoire non remboursable sera accord\u00e9 afin de maintenir un taux de cr\u00e9dit d&rsquo;imp\u00f4t non remboursable de 15 % pour les montants d\u00e9passant 57\u202f375\u202f$. Cette mesure s&rsquo;appliquera jusqu&rsquo;en 2030.<\/li>\n<li>L\u2019Agence du revenu du Canada (ARC) pourra pr\u00e9parer les d\u00e9clarations de revenus au nom des personnes \u00e0 faible revenu r\u00e9pondant \u00e0 certains crit\u00e8res.<\/li>\n<\/ul>\n<h2><span style=\"font-size: 24px\">SOCI\u00c9T\u00c9S<\/span><\/h2>\n<ul>\n<li>Pas d\u2019augmentation des taux d\u2019imposition des soci\u00e9t\u00e9s.<\/li>\n<li>Une d\u00e9duction de 100 % sera disponible pour le co\u00fbt des b\u00e2timents de fabrication ou de transformation et des additions admissibles \u00e0 ces b\u00e2timents. Cette d\u00e9duction sera applicable aux biens acquis \u00e0 partir du 4 novembre 2025 et utilis\u00e9s avant 2030. Ce taux de d\u00e9duction bonifi\u00e9 sera progressivement r\u00e9duit pour les b\u00e2timents utilis\u00e9s pour la premi\u00e8re fois entre 2030 et 2033, puis \u00e9limin\u00e9.<\/li>\n<li>Des am\u00e9liorations seront apport\u00e9es au programme RS&amp;DE concernant le cr\u00e9dit d\u2019imp\u00f4t remboursable de 35%. La limite des d\u00e9penses augmentera \u00e0 6 000 000 $ et certaines d\u00e9penses en capital seront de nouveau admissibles. La r\u00e9duction progressive de ce cr\u00e9dit d\u2019imp\u00f4t bonifi\u00e9 de 35% s\u2019\u00e9tendra d\u00e9sormais de 15\u202f000\u202f000\u202f$ \u00e0 75\u202f000\u202f000\u202f$ du capital imposable de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Les soci\u00e9t\u00e9s publiques canadiennes pourront \u00e9galement \u00eatre admissibles \u00e0 ce cr\u00e9dit remboursable.<\/li>\n<li>Le report d\u2019imp\u00f4t sur les dividendes intersoci\u00e9t\u00e9s dans certaines structures \u00e0 paliers de soci\u00e9t\u00e9s ayant des fins d\u2019exercice d\u00e9cal\u00e9es sera \u00e9limin\u00e9 pour les ann\u00e9es d\u2019imposition d\u00e9butant \u00e0 compter du 4 novembre 2025.<\/li>\n<li>Des modifications en mati\u00e8re de prix de transfert sont apport\u00e9es pour accro\u00eetre l\u2019emphase sur la substance \u00e9conomique, \u00e0 s\u2019aligner plus \u00e9troitement avec la m\u00e9thodologie de l\u2019OCDE et \u00e0 offrir une plus grande clart\u00e9 l\u00e9gislative. Cela se traduira par une meilleure d\u00e9limitation des attentes quant \u00e0 l\u2019application que l\u2019ARC fera des r\u00e8gles. Une meilleure conformit\u00e9 sera attendue et l\u2019ARC disposera de plus de moyens pour l\u2019imposition de p\u00e9nalit\u00e9s. Le seuil pour l\u2019application de la p\u00e9nalit\u00e9 augmentera de 5 000 000 $ en ajustement de prix de transfert \u00e0 10 000 000 $.<\/li>\n<\/ul>\n<h2><span style=\"font-size: 24px\">AUTRES MESURES<\/span><\/h2>\n<ul>\n<li>Les exigences en mati\u00e8re de d\u00e9claration des simples fiducies (Bare Trust) seront report\u00e9es aux ann\u00e9es d\u2019imposition se terminant \u00e0 compter du 31 d\u00e9cembre 2026.<\/li>\n<li>Les r\u00e8gles anti-\u00e9vitement seront \u00e9largies aux transactions visant \u00e0 \u00e9viter la disposition r\u00e9put\u00e9e de 21 ans afin d\u2019inclure les transferts indirects de biens d\u2019une fiducie \u00e0 une autre.<\/li>\n<li>La taxe sur les logements sous-utilis\u00e9s (TLSU) est abolie \u00e0 compter de l&rsquo;ann\u00e9e civile 2025. Par cons\u00e9quent, aucune TLSU ne serait payable et aucune d\u00e9claration de TLSU ne devrait \u00eatre produite relativement \u00e0 2025 et aux ann\u00e9es civiles subs\u00e9quentes.<\/li>\n<li>La taxe de luxe cessera de s\u2019appliquer sur les acquisitions d\u2019a\u00e9ronefs et de navires \u00e0 compter du 4 novembre 2025, mais continuera de s\u2019appliquer aux voitures.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2025\/11\/sommaire_du_budget_federal_2025-11-04.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-29166","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>Sommaire du budget f\u00e9d\u00e9ral 2025 de Richter - 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