{"id":31101,"date":"2026-04-30T19:29:43","date_gmt":"2026-04-30T17:29:43","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&p=31101"},"modified":"2026-04-30T19:29:44","modified_gmt":"2026-04-30T17:29:44","slug":"tables-dimposition-pour-lontario-2026","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/tables-dimposition-pour-lontario-2026\/","title":{"rendered":"Tables d’imposition pour l’Ontario 2026"},"content":{"rendered":"
\n

Tables d’imposition pour l’Ontario 2026<\/span><\/h2>\n

Nos associ\u00e9s et experts ont pr\u00e9par\u00e9, \u00e0 titre de r\u00e9f\u00e9rence, des tableaux pr\u00e9sentant les taux d’imposition f\u00e9d\u00e9raux et provinciaux pour l’Ontario.<\/p>\n

TAUX D\u2019IMPOSITION COMBIN\u00c9S DES SOCI\u00c9T\u00c9S POUR 2026 (a)<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nRevenus de placements – SPCC(c)<\/span><\/td>\n<\/tr>\n
<\/td>\n1re tranche de <\/span>500\u2009000 $ pour les <\/span>entreprises admissibles<\/span>(b)<\/span><\/td>\nEntreprise g\u00e9n\u00e9rale<\/td>\nEntreprise de F&T<\/td>\nAutres que gains en capital<\/td>\nGains en capital<\/td>\n<\/tr>\n
Ontario<\/td>\n11,70 % (e)<\/span><\/td>\n26,50 %<\/td>\n25,00 %<\/td>\n50,17 %<\/td>\n25,09 %<\/td>\n<\/tr>\n
Qu\u00e9bec<\/td>\n12,20 % (d)<\/span><\/td>\n26,50 %<\/td>\n26,50 %<\/td>\n50,17 %<\/td>\n25,09 %<\/td>\n<\/tr>\n
Alberta<\/td>\n11,00 %<\/td>\n23,00 %<\/td>\n23,00 %<\/td>\n46,67 %<\/td>\n23,34 %<\/td>\n<\/tr>\n
Colombie-Britannique<\/td>\n11,00 %<\/td>\n27,00 %<\/td>\n27,00 %<\/td>\n50,67 %<\/td>\n25,34 %<\/td>\n<\/tr>\n
Manitoba<\/td>\n9,00 %<\/td>\n27,00 %<\/td>\n27,00 %<\/td>\n50,67 %<\/td>\n25,34 %<\/td>\n<\/tr>\n
Nouveau-Brunswick<\/td>\n11,50 %<\/td>\n29,00 %<\/td>\n29,00 %<\/td>\n52,67 %<\/td>\n26,34 %<\/td>\n<\/tr>\n
Terre-Neuve-et-Labrador<\/td>\n11,50 %<\/td>\n30,00 %<\/td>\n30,00 %<\/td>\n53,67 %<\/td>\n26,84 %<\/td>\n<\/tr>\n
Nouvelle-\u00c9cosse<\/td>\n10,50 % (f)<\/span><\/td>\n29,00 %<\/td>\n29,00 %<\/td>\n52,67 %<\/td>\n26,34 %<\/td>\n<\/tr>\n
\u00cele-du-Prince-\u00c9douard<\/td>\n10,00 % (g)<\/span><\/td>\n30,00 %<\/td>\n30,00 %<\/td>\n53,67 %<\/td>\n26,84 %<\/td>\n<\/tr>\n
Saskatchewan<\/td>\n10,00 % (h)<\/span><\/td>\n27,00 %<\/td>\n25,00 %<\/td>\n50,67 %<\/td>\n25,34 %<\/td>\n<\/tr>\n
F\u00e9d\u00e9ral<\/strong><\/td>\n9,00 %<\/strong> (i)<\/span><\/td>\n15,00 %<\/strong><\/td>\n15,00 %<\/strong><\/td>\n38,67 %<\/strong><\/td>\n19,34 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(a) Suppose une fin d\u2019exercice en d\u00e9cembre.<\/span>
\n(b) 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>
\n(c) 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>
\n(d) 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 et 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>
\n(e) \u00c0 compter du 1er juillet 2026, le taux d\u2019imposition des petites entreprises de l\u2019Ontario sera r\u00e9duite de 3,2 % \u00e0 2,2 %.<\/span>
\n(f) \u00c0 compter du 1er avril 2025, le plafond des affaires accord\u00e9 aux petites entreprises de la Nouvelle-\u00c9cosse est pass\u00e9 de 500 000 $ \u00e0 700 000 $.<\/span>
\n(g) \u00c0 compter du 1er juillet 2025, le plafond des affaires accord\u00e9 aux petites entreprises de l\u2019\u00cele-du-Prince\u00c9douard est pass\u00e9 de 500 000 $ \u00e0 600 000 $.
\n(h) \u00c0 compter du 1er janvier 2018, le plafond des affaires accord\u00e9 aux petites entreprises de la Saskatchewan est pass\u00e9 de 500 000 $ \u00e0 600 000 $.
\n(i) Le taux d\u2019imposition f\u00e9d\u00e9ral des petites entreprises est temporairement r\u00e9duit \u00e0 4,5 % et le taux g\u00e9n\u00e9ral d\u2019imposition des fabricants de technologies \u00e0 z\u00e9ro \u00e9mission \u00e0 7,5 %. Ces r\u00e9ductions fiscales seront progressivement \u00e9limin\u00e9es \u00e0 partir de 2032 et compl\u00e8tement supprim\u00e9es apr\u00e8s 2034.<\/span><\/p>\n

TAUX D\u2019IMPOSITION COMBIN\u00c9S MAXIMUMS DES PARTICULIERS POUR 2026<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nRevenus<\/td>\nDividendes d\u00e9termin\u00e9s<\/td>\nDividendes non d\u00e9termin\u00e9s<\/td>\nGains en capital<\/td>\n<\/tr>\n
Ontario<\/td>\n53,53 %<\/td>\n39,34 %<\/td>\n47,74 %<\/td>\n26,76 %<\/td>\n<\/tr>\n
Qu\u00e9bec<\/td>\n53,31 %<\/td>\n40,11 %<\/td>\n48,70 %<\/td>\n26,65 %<\/td>\n<\/tr>\n
Alberta<\/td>\n48,00 %<\/td>\n34,31 %<\/td>\n42,31 %<\/td>\n24,00 %<\/td>\n<\/tr>\n
Colombie-Britannique<\/td>\n53,50 %<\/td>\n36,54 %<\/td>\n48,89 %<\/td>\n26,75 %<\/td>\n<\/tr>\n
Manitoba<\/td>\n50,40 %<\/td>\n37,78 %<\/td>\n46,67 %<\/td>\n25,20 %<\/td>\n<\/tr>\n
Nouveau-Brunswick<\/td>\n52,50 %<\/td>\n32,40 %<\/td>\n46,83 %<\/td>\n26,25 %<\/td>\n<\/tr>\n
Terre-Neuve-et-Labrador<\/td>\n54,80 %<\/td>\n46,20 %<\/td>\n48,96 %<\/td>\n27,40 %<\/td>\n<\/tr>\n
Nouvelle-\u00c9cosse<\/td>\n54,00 %<\/td>\n41,58 %<\/td>\n49,99 %<\/td>\n27,00 %<\/td>\n<\/tr>\n
\u00cele-du-Prince-\u00c9douard<\/td>\n52,00 %<\/td>\n36,54 %<\/td>\n47,92 %<\/td>\n26,00 %<\/td>\n<\/tr>\n
Saskatchewan<\/td>\n47,50 %<\/td>\n29,64 %<\/td>\n41,34 %<\/td>\n23,75 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TAUX D\u2019IMPOSITION EN VIGUEUR DE CERTAINS \u00c9TATS AUX \u00c9TATS-UNIS POUR 2026<\/h3>\n\n\n\n\n\n\n\n\n\n
<\/td>\nParticuliers (a), (d), (e)<\/span><\/td>\nSoci\u00e9t\u00e9s <\/span>(a)<\/span><\/td>\n<\/tr>\n
<\/td>\nRevenu<\/td>\nGains en capital \u00e0 long terme<\/td>\nDividendes admissibles<\/td>\nRevenu d\u2019entreprise<\/span> (b)<\/span><\/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)<\/span><\/td>\n47,90 %<\/td>\n30,90 %<\/td>\n30,90 %<\/td>\n26,73 %<\/td>\n<\/tr>\n
Imp\u00f4t sur les successions aux \u00c9tats-Unis (taux marginal maximum) :<\/td>\n40,00 %<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Exemption aux fins de l\u2019imp\u00f4t sur les successions aux \u00c9tats-Unis :<\/td>\n15 000 000 $ USD<\/strong><\/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>
\n(b) 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>
\n(c) Le taux d\u2019imposition de l\u2019\u00c9tat de New York ne comprend pas l\u2019imp\u00f4t de la Ville de New York.<\/span>
\n(d) Les taux indiqu\u00e9s ci-dessus ne comprennent pas l\u2019imp\u00f4t relatif \u00e0 Medicare<\/em> et \u00e0 la Social Security<\/em> aux \u00c9tats-Unis.<\/span>
\n(e) 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 $ USD si le contribuable n\u2019est pas mari\u00e9, 125 000 $ USD s\u2019il est mari\u00e9 et produit une d\u00e9claration de revenus s\u00e9par\u00e9e ou 250 000 $ USD s\u2019il est mari\u00e9 et produit une d\u00e9claration de revenus conjointe.<\/span><\/p>\n

TAUX D’IMPOSITION DES PARTICULIERS POUR 2026 (a), (b),<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 R\u00e9sidents de l’Ontario<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nOntario<\/td>\nF\u00e9d\u00e9ral<\/td>\nCombin\u00e9s<\/td>\n<\/tr>\n
Revenu imposable<\/td>\nImp\u00f4t<\/td>\nTaux marginal sur l\u2019exc\u00e9dent<\/td>\nImp\u00f4t<\/td>\nTaux marginal sur l\u2019exc\u00e9dent<\/td>\nImp\u00f4t<\/td>\nTaux marginal sur l\u2019exc\u00e9dent<\/td>\nDividendes d\u00e9termin\u00e9s R\u00e9els<\/td>\nDividendes non d\u00e9termin\u00e9s R\u00e9els<\/td>\nGains en capital<\/td>\n<\/tr>\n
12 989 $<\/td>\n0 $<\/td>\n5,05 %<\/td>\n0 $<\/td>\n14,00 %<\/td>\n0 $<\/td>\n19,05 %<\/td>\n0,00 %<\/td>\n8,09 %<\/td>\n9,53 %<\/td>\n<\/tr>\n
53 891 $<\/td>\n2 066 $<\/td>\n9,15 %<\/td>\n5 241 $<\/td>\n14,00 %<\/td>\n7 307 $<\/td>\n23,15 %<\/td>\n0,00 %<\/td>\n12,80 %<\/td>\n11,58 %<\/td>\n<\/tr>\n
58 523 $<\/td>\n2 489 $<\/td>\n9,15 %<\/td>\n5 890 $<\/td>\n20,50 %<\/td>\n8 379 $<\/td>\n29,65 %<\/td>\n6,39 %<\/td>\n20,28 %<\/td>\n14,83 %<\/td>\n<\/tr>\n
94 907 $<\/td>\n5 819 $<\/td>\n10,98 %<\/td>\n13 349 $<\/td>\n20,50 %<\/td>\n19 167 $<\/td>\n31,48 %<\/td>\n8,92 %<\/td>\n22,38 %<\/td>\n15,74 %<\/td>\n<\/tr>\n
107 785 $<\/td>\n7 233 $<\/td>\n13,39 %<\/td>\n15 989 $<\/td>\n20,50 %<\/td>\n23 221 $<\/td>\n33,89 %<\/td>\n12,24 %<\/td>\n25,16 %<\/td>\n16,95 %<\/td>\n<\/tr>\n
111 814 $<\/td>\n7 772 $<\/td>\n17,41 %<\/td>\n16 815 $<\/td>\n20,50 %<\/td>\n24 587 $<\/td>\n37,91 %<\/td>\n17,79 %<\/td>\n29,78 %<\/td>\n18,95 %<\/td>\n<\/tr>\n
117 045 $<\/td>\n8 683 $<\/td>\n17,41 %<\/td>\n17 887 $<\/td>\n26,00 %<\/td>\n26 570 $<\/td>\n43,41 %<\/td>\n25,38 %<\/td>\n36,10 %<\/td>\n21,70 %<\/td>\n<\/tr>\n
150 000 $<\/td>\n14 420 $<\/td>\n18,97 %<\/td>\n26 455 $<\/td>\n26,00 %<\/td>\n40 875 $<\/td>\n44,97 %<\/td>\n27,53 %<\/td>\n37,90 %<\/td>\n22,48 %<\/td>\n<\/tr>\n
181 440 $<\/td>\n20 384 $<\/td>\n18,97 %<\/td>\n34 630 $<\/td>\n29,29 %<\/td>\n55 014 $<\/td>\n48,26 %<\/td>\n32,08 %<\/td>\n41,69 %<\/td>\n24,13 %<\/td>\n<\/tr>\n
220 000 $<\/td>\n27 699 $<\/td>\n20,53 %<\/td>\n45 926 $<\/td>\n29,29 %<\/td>\n73 625 $<\/td>\n49,82 %<\/td>\n34,23 %<\/td>\n43,48 %<\/td>\n\u00a024,91 %<\/td>\n<\/tr>\n
258 482 $<\/td>\n35 600 $<\/td>\n20,53 %<\/td>\n57 201 $<\/td>\n33,00 %<\/td>\n92 802 $<\/td>\n53,53 %<\/td>\n39,34 %<\/td>\n47,74 %<\/td>\n26,76 %<\/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.<\/span>
\n(b) Ne comprend pas la contribution-sant\u00e9 de l\u2019Ontario.<\/span><\/p>\n

DIVERS CR\u00c9DITS D’IMP\u00d4TS PERSONNELS COMBIN\u00c9S POUR 2026\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 F\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
Ontario<\/td>\n2 860 $<\/td>\n1 609 $ (a)<\/span><\/td>\n371 $<\/td>\n50,41 % (b)<\/span><\/td>\n19,05 % (c)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(a) Cr\u00e9dit maximal qui est progressivement r\u00e9duit lorsque le revenu d\u00e9passe 46 432 $ au f\u00e9d\u00e9ral et 47 210 $ en Ontario.<\/span>
\n<\/span>(b) S\u2019applique aux dons qui exc\u00e8dent 200 $ pour des individus ayant en revenu imposable qui exc\u00e8de 258 482 $.<\/span>
\n(c) S\u2019applique au moins \u00e9lev\u00e9 des deux montants suivants pour le f\u00e9d\u00e9ral : en sus de 3 % du revenu net ou 2 890 $ en 2026 et au moins \u00e9lev\u00e9 des deux montant suivant pour l\u2019Ontario : en sus de 3 % du revenu net ou 2 940 $ en 2026.
\n<\/span><\/p>\n

RENDEMENTS DE PLACEMENT POUR (a)<\/span><\/h3>\n\n\n\n\n\n\n\n
Un taux d\u2019int\u00e9r\u00eat de<\/td>\n <\/p>\n

Donne le m\u00eame rendement apr\u00e8s imp\u00f4t<\/td>\n

Un taux de dividende d\u00e9termin\u00e9 de<\/td>\nUn taux de dividende
\nnon d\u00e9termin\u00e9 de<\/td>\n		Un taux de gains en capital de<\/td>\n<\/tr>\n
4 %<\/td>\n3,06 %<\/td>\n3,56 %<\/td>\n2,54 %<\/td>\n<\/tr>\n
6 %<\/td>\n4,60 %<\/td>\n5,34 %<\/td>\n3,81 %<\/td>\n<\/tr>\n
8 %<\/td>\n6,13 %<\/td>\n7,11 %<\/td>\n5,08 %<\/td>\n<\/tr>\n
10 %<\/td>\n7,66 %<\/td>\n8,89 %<\/td>\n6,35 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(a) Analyse bas\u00e9e sur un taux marginal de 53,53 % pour un contribuable de l\u2019Ontario.<\/span><\/p>\n

SALAIRE OU DIVIDENDE<\/h3>\n

Comparaison du montant net touch\u00e9 par l\u2019actionnaire (a)<\/span><\/p>\n\n\n\n\n\n\n\n\n
R\u00e9sidents de l\u2019Ontario
\nTaux marginal de 53,53 %<\/td>\n		Salaire (b)<\/span><\/td>\nDividende<\/td>\n<\/tr>\n
Premi\u00e8re tranche de 500 000 $ pour les soci\u00e9t\u00e9s admissibles<\/td>\n456 $<\/td>\n461 $ (c), (d)<\/span><\/td>\n<\/tr>\n
Soci\u00e9t\u00e9s admissibles<\/td>\n456 $<\/td>\n446 $<\/td>\n<\/tr>\n
Soci\u00e9t\u00e9s admissibles (F&T)<\/td>\n456 $<\/td>\n455 $<\/td>\n<\/tr>\n
Revenus de placements SPCC<\/td>\n456 $<\/td>\n421 $ (d), (e)<\/span><\/td>\n<\/tr>\n
Autres revenus<\/td>\n456 $<\/td>\n446 $<\/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.
\n(b) Tient compte seulement de la cotisation \u00e0 l\u2019ISE vers\u00e9e par la soci\u00e9t\u00e9 au taux sup\u00e9rieur de 1,95 %.<\/span>
\n(c) Tient compte d\u2019un taux d\u2019imposition combin\u00e9 r\u00e9sultant des changements propos\u00e9s dans le budget 2026 de l\u2019Ontario (taux d\u2019imposition combin\u00e9 de 12,2 % pour les premiers six mois de 2026 et de 11,2 % pour les derniers six mois de 2026).
\n(d) Suppose que les dividendes pay\u00e9s sont non d\u00e9termin\u00e9s.<\/span>
\n(e) D\u00e9duction faite du remboursement au titre de dividendes.<\/span><\/p>\n

REVENU POUVANT \u00caTRE RE\u00c7U LIBRE D’IMP\u00d4T
\nOntario Resident (a)<\/span><\/span><\/h3>\n\n\n\n\n\n\n
Int\u00e9r\u00eats<\/td>\n16 452 $<\/td>\n<\/tr>\n
Gain en capital<\/td>\n32 904 $<\/td>\n<\/tr>\n
Dividendes d\u00e9termin\u00e9es<\/td>\n80 755 $ (a)<\/span><\/td>\n<\/tr>\n
Dividendes non d\u00e9termin\u00e9es<\/td>\n40 027 $ (a)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(a) Exclut la prime d’assurance-maladie de l’Ontario payable (Montant maximal de 450 $ pour le dividende ordinaire et 750 $ pour le dividende d\u00e9termin\u00e9 mentionn\u00e9 ci-dessus).
\n<\/span><\/p>\n

TAUX DES TAXES DE VENTE AU CANADA POUR 202<\/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
Ontario<\/td>\n–<\/td>\n13,00 %<\/td>\n–<\/td>\n13,00 %<\/td>\n<\/tr>\n
Qu\u00c9bec<\/td>\n5,00 %<\/td>\n–<\/td>\n9,975 % (d)<\/td>\n14,975 %<\/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>\n14,00 %<\/td>\n–<\/td>\n14,00 %<\/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>
\n(b) TVH : taxe de vente harmonis\u00e9e<\/span>
\n(c) TVP : taxe de vente provinciale<\/span>
\n(d) TVQ : taxe de vente du Qu\u00e9bec<\/span><\/p>\n

Version imprimable<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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