{"id":31069,"date":"2026-04-21T22:17:29","date_gmt":"2026-04-21T20:17:29","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&p=31069"},"modified":"2026-04-21T22:17:30","modified_gmt":"2026-04-21T20:17:30","slug":"stimuler-le-marche-canadien-du-logement-locatif-une-mesure-fiscale-a-la-fois","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/stimuler-le-marche-canadien-du-logement-locatif-une-mesure-fiscale-a-la-fois\/","title":{"rendered":"Stimuler le march\u00e9 canadien du logement locatif, une mesure fiscale \u00e0 la fois"},"content":{"rendered":"
\n

Dans un contexte o\u00f9 le march\u00e9 canadien du logement locatif fait face \u00e0 des pressions croissantes en mati\u00e8re d\u2019abordabilit\u00e9 et d\u2019offre, les gouvernements intensifient leur intervention pour stimuler le d\u00e9veloppement r\u00e9sidentiel. Un article r\u00e9cent publi\u00e9 dans Espace Magazine<\/a>, met en lumi\u00e8re le r\u00f4le central de la fiscalit\u00e9 comme levier strat\u00e9gique pour encourager les investissements et soutenir la construction de nouveaux immeubles locatifs \u00e0 travers le pays.<\/p>\n

Dans cet article, Sarah Benammar<\/a>, associ\u00e9e,<\/strong> met en lumi\u00e8re les principales mesures fiscales introduites depuis 2023, notamment l\u2019amortissement fiscal acc\u00e9l\u00e9r\u00e9, certaines exemptions li\u00e9es aux r\u00e8gles de restriction des d\u00e9penses d\u2019int\u00e9r\u00eats et le remboursement bonifi\u00e9 de la TPS. Elle souligne que ces initiatives visent \u00e0 am\u00e9liorer la viabilit\u00e9 \u00e9conomique des projets en renfor\u00e7ant les liquidit\u00e9s, en optimisant la structure fiscale et en r\u00e9duisant les contraintes de financement. Sarah insiste \u00e9galement sur le fait que ces avantages reposent largement sur une planification rigoureuse, notamment en ce qui concerne la structure corporative et les crit\u00e8res d\u2019admissibilit\u00e9 propres \u00e0 chaque mesure.<\/p>\n

L\u2019article met en \u00e9vidence que ces incitatifs, bien qu\u2019importants, ne produisent pleinement leurs effets que lorsqu\u2019ils sont int\u00e9gr\u00e9s dans une strat\u00e9gie globale r\u00e9fl\u00e9chie. Pour les promoteurs, investisseurs institutionnels et bureaux familiaux, il devient essentiel d\u2019adopter une approche structur\u00e9e afin de maximiser les retomb\u00e9es fiscales, am\u00e9liorer la performance des projets et r\u00e9pondre \u00e0 une demande en constante \u00e9volution.<\/p>\n

Lisez l\u2019article complet<\/a> pour une analyse d\u00e9taill\u00e9e des mesures et de leurs implications.<\/p>\n<\/div>\n\n\n

\n

<\/p>\n<\/blockquote>\n\n\n

\n
\n Pour d\u00e9couvrir comment nous pouvons vous accompagner, communiquez avec Sarah Benammar<\/span>
\n Afficher tout<\/a>\n <\/div>\n <\/div>\n
\n \n
\n \"\"\n
\n

Sarah Benammar<\/h3>\n
CPA, LL.M.<\/div>\n <\/div>\n <\/div>\n <\/a>\n <\/div>\n <\/div>\n\n","protected":false},"excerpt":{"rendered":"

D\u00e9couvrez les incitatifs fiscaux qui soutiennent le d\u00e9veloppement du logement locatif au Canada, notamment l\u2019amortissement acc\u00e9l\u00e9r\u00e9, le remboursement bonifi\u00e9 de la TPS et certains all\u00e9gements li\u00e9s aux r\u00e8gles EIFEL. Apprenez comment une planification fiscale strat\u00e9gique peut am\u00e9liorer la performance des projets.<\/p>\n","protected":false},"featured_media":31068,"template":"","insights-type":[],"class_list":["post-31069","insights","type-insights","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nStimuler le march\u00e9 canadien du logement locatif, une mesure fiscale \u00e0 la fois - Richter<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les incitatifs fiscaux qui soutiennent le d\u00e9veloppement du logement locatif au Canada, notamment l\u2019amortissement acc\u00e9l\u00e9r\u00e9, le remboursement bonifi\u00e9 de la TPS et certains all\u00e9gements li\u00e9s aux r\u00e8gles EIFEL. 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