{"id":31105,"date":"2026-04-30T19:31:51","date_gmt":"2026-04-30T17:31:51","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&#038;p=31105"},"modified":"2026-04-30T19:31:52","modified_gmt":"2026-04-30T17:31:52","slug":"tables-dimposition-pour-le-quebec-2026","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/tables-dimposition-pour-le-quebec-2026\/","title":{"rendered":"Tables d&rsquo;imposition pour le Qu\u00e9bec 2026"},"content":{"rendered":"<div class=\"bl-wysiwyg animaenter wrapper\">\n    <h2><span style=\"font-size: 30px\">Tables d&rsquo;imposition pour le Qu\u00e9bec en 2026<\/span><\/h2>\n<p>Nos associ\u00e9s et experts ont pr\u00e9par\u00e9, \u00e0 titre de r\u00e9f\u00e9rence, des tableaux pr\u00e9sentant les taux d&rsquo;imposition f\u00e9d\u00e9raux et provinciaux pour le Qu\u00e9bec.<\/p>\n<h3>TAUX D\u2019IMPOSITION COMBIN\u00c9S DES SOCI\u00c9T\u00c9S POUR 2026 <span style=\"font-size: 14px\">(a)<\/span><\/h3>\n<table style=\"border-collapse: collapse;width: 100%;height: 336px\">\n<tbody>\n<tr style=\"height: 48px\">\n<td style=\"width: 57.1428%;height: 48px\" colspan=\"4\"><\/td>\n<td style=\"width: 28.5714%;height: 48px;text-align: center\" colspan=\"2\"><span style=\"font-size: 14px\">Revenus de placements &#8211; SPCC(c)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\"><\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\"><span style=\"font-size: 14px\"><span style=\"font-size: 16px\">1re tranche de <\/span><span style=\"font-size: 16px\">500\u2009000 $ pour les <\/span><span style=\"font-size: 16px\">entreprises admissibles<\/span>(b)<\/span><\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">Entreprise g\u00e9n\u00e9rale<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">Entreprise de F&amp;T<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">Autres que gains en capital<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">Gains en capital<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.2857%\">Qu\u00e9bec<\/td>\n<td style=\"width: 14.2857%;text-align: center\">12,20 % <span style=\"font-size: 14px\">(d)<\/span><\/td>\n<td style=\"width: 16.0435%;text-align: center\">26,50 %<\/td>\n<td style=\"width: 12.5279%;text-align: center\">26,50 %<\/td>\n<td style=\"width: 14.2857%;text-align: center\">50,17 %<\/td>\n<td style=\"width: 14.2857%;text-align: center\">25,09 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.2857%\">Ontario<\/td>\n<td style=\"width: 14.2857%;text-align: center\">11,70 % <span style=\"font-size: 14px\">(e)<\/span><\/td>\n<td style=\"width: 16.0435%;text-align: center\">26,50 %<\/td>\n<td style=\"width: 12.5279%;text-align: center\">25,00 %<\/td>\n<td style=\"width: 14.2857%;text-align: center\">50,17 %<\/td>\n<td style=\"width: 14.2857%;text-align: center\">25,09 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Alberta<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">11,00 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">23,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">23,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">46,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">23,34 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Colombie-Britannique<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">11,00 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">27,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">27,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">50,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">25,34 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Manitoba<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">9,00 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">27,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">27,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">50,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">25,34 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Nouveau-Brunswick<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">11,50 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">29,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">29,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">52,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,34 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Terre-Neuve-et-Labrador<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">11,50 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">30,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">30,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">53,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,84 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Nouvelle-\u00c9cosse<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">10,50 % <span style=\"font-size: 14px\">(f)<\/span><\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">29,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">29,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">52,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,34 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">\u00cele-du-Prince-\u00c9douard<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">10,00 % <span style=\"font-size: 14px\">(g)<\/span><\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">30,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">30,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">53,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,84 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Saskatchewan<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">10,00 % <span style=\"font-size: 14px\">(h)<\/span><\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">27,00 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">25,00 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">50,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">25,34 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\"><strong>F\u00e9d\u00e9ral<\/strong><\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\"><strong>9,00 %<\/strong> <span style=\"font-size: 14px\">(i)<\/span><\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\"><strong>15,00 %<\/strong><\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\"><strong>15,00 %<\/strong><\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\"><strong>38,67 %<\/strong><\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\"><strong>19,34 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">(a) Suppose une fin d\u2019exercice en d\u00e9cembre.<\/span><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(g) \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 $.<br \/>\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 $.<br \/>\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<h3>TAUX D\u2019IMPOSITION COMBIN\u00c9S MAXIMUMS DES PARTICULIERS POUR 2026<\/h3>\n<table style=\"border-collapse: collapse;width: 100%;height: 286px\">\n<tbody>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\"><\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">Revenus<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">Dividendes d\u00e9termin\u00e9s<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">Dividendes non d\u00e9termin\u00e9s<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">Gains en capital<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Qu\u00e9bec<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">53,31 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">40,11 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">48,70 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,65 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Ontario<\/td>\n<td style=\"width: 14.2857%;text-align: center;height: 24px\">53,53 %<\/td>\n<td style=\"width: 16.0435%;text-align: center;height: 24px\">39,34 %<\/td>\n<td style=\"width: 12.5279%;text-align: center;height: 24px\">47,74 %<\/td>\n<td style=\"width: 14.2857%;text-align: center;height: 24px\">26,76 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 22px\">Alberta<\/td>\n<td style=\"width: 14.2857%;height: 22px;text-align: center\">48,00 %<\/td>\n<td style=\"width: 16.0435%;height: 22px;text-align: center\">34,31 %<\/td>\n<td style=\"width: 12.5279%;height: 22px;text-align: center\">42,31 %<\/td>\n<td style=\"width: 14.2857%;height: 22px;text-align: center\">24,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Colombie-Britannique<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">53,50 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">36,54 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">48,89 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,75 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Manitoba<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">50,40 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">37,78 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">46,67 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">25,20 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Nouveau-Brunswick<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">52,50 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">32,40 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">46,83 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,25 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Terre-Neuve-et-Labrador<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">54,80 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">46,20 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">48,96 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">27,40 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Nouvelle-\u00c9cosse<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">54,00 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">41,58 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">49,99 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">27,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">\u00cele-du-Prince-\u00c9douard<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">52,00 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">36,54 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">47,92 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">26,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 14.2857%;height: 24px\">Saskatchewan<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">47,50 %<\/td>\n<td style=\"width: 16.0435%;height: 24px;text-align: center\">29,64 %<\/td>\n<td style=\"width: 12.5279%;height: 24px;text-align: center\">41,34 %<\/td>\n<td style=\"width: 14.2857%;height: 24px;text-align: center\">23,75 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>TAUX D\u2019IMPOSITION EN VIGUEUR DE CERTAINS \u00c9TATS AUX \u00c9TATS-UNIS POUR 2026<\/h3>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%\"><\/td>\n<td style=\"width: 24.4968%;text-align: center\" colspan=\"3\">Particuliers <span style=\"font-size: 14px\">(a), (d), (e)<\/span><\/td>\n<td style=\"width: 25.0857%;text-align: center\"><span style=\"font-size: 14px\"><span style=\"font-size: 16px\">Soci\u00e9t\u00e9s <\/span>(a)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\"><\/td>\n<td style=\"width: 24.4968%;text-align: center\" width=\"162\">Revenu<\/td>\n<td style=\"width: 15.5866%;text-align: center\" width=\"126\">Gains en capital<br \/>\n\u00e0 long terme<\/td>\n<td style=\"width: 13.5168%;text-align: center\" width=\"115\">Dividendes admissibles<\/td>\n<td style=\"width: 25.0857%;text-align: center\" width=\"118\"><span style=\"font-size: 14px\"><span style=\"font-size: 16px\">Revenu<br \/>\nd\u2019entreprise<\/span> (b)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\">Californie<\/td>\n<td style=\"width: 24.4968%;text-align: center\" width=\"162\">50,30 %<\/td>\n<td style=\"width: 15.5866%;text-align: center\" width=\"126\">33,30 %<\/td>\n<td style=\"width: 13.5168%;text-align: center\" width=\"115\">33,30 %<\/td>\n<td style=\"width: 25.0857%;text-align: center\" width=\"118\">27,98 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\">Floride<\/td>\n<td style=\"width: 24.4968%;text-align: center\" width=\"162\">37,00 %<\/td>\n<td style=\"width: 15.5866%;text-align: center\" width=\"126\">20,00 %<\/td>\n<td style=\"width: 13.5168%;text-align: center\" width=\"115\">20,00 %<\/td>\n<td style=\"width: 25.0857%;text-align: center\" width=\"118\">25,35 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\">New York <span style=\"font-size: 14px\">(c)<\/span><\/td>\n<td style=\"width: 24.4968%;text-align: center\" width=\"162\">47,90 %<\/td>\n<td style=\"width: 15.5866%;text-align: center\" width=\"126\">30,90 %<\/td>\n<td style=\"width: 13.5168%;text-align: center\" width=\"115\">30,90 %<\/td>\n<td style=\"width: 25.0857%;text-align: center\" width=\"118\">26,73 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\">Imp\u00f4t sur les successions aux \u00c9tats-Unis (taux marginal maximum) :<\/td>\n<td style=\"width: 24.4968%;text-align: center\"><strong>40,00 %<\/strong><\/td>\n<td style=\"width: 15.5866%;text-align: center\"><\/td>\n<td style=\"width: 13.5168%;text-align: center\"><\/td>\n<td style=\"width: 25.0857%;text-align: center\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\">Exemption aux fins de l\u2019imp\u00f4t sur les successions aux \u00c9tats-Unis :<\/td>\n<td style=\"width: 24.4968%;text-align: center\"><strong>15 000 000 $ USD<\/strong><\/td>\n<td style=\"width: 15.5866%;text-align: center\"><\/td>\n<td style=\"width: 13.5168%;text-align: center\"><\/td>\n<td style=\"width: 25.0857%;text-align: center\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">(a) Tous les taux sont ceux en vigueur au moment de la publication.<\/span><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(d) Les taux indiqu\u00e9s ci-dessus ne comprennent pas l\u2019imp\u00f4t relatif \u00e0 Medicare et \u00e0 la Social Security aux \u00c9tats-Unis.<\/span><br \/>\n<span style=\"font-size: 14px\">(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<h3>TAUX D&rsquo;IMPOSITION DES PARTICULIERS POUR 2026 <span style=\"font-size: 14px\">(a), (b), (c), <\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0R\u00e9sidents du Qu\u00e9bec<\/h3>\n<table style=\"border-collapse: collapse;width: 93.3742%;height: 244px\">\n<tbody>\n<tr style=\"height: 48px\">\n<td style=\"width: 10%;text-align: center;height: 28px\"><\/td>\n<td style=\"width: 20%;text-align: center;height: 28px\" colspan=\"2\">Qu\u00e9bec<\/td>\n<td style=\"width: 20%;text-align: center;height: 28px\" colspan=\"2\">F\u00e9d\u00e9ral<\/td>\n<td style=\"width: 20%;text-align: center;height: 28px\" colspan=\"5\">Combin\u00e9s<\/td>\n<\/tr>\n<tr style=\"height: 196px\">\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"70\">Revenu imposable<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"63\">Imp\u00f4t<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">Taux marginal sur l\u2019exc\u00e9dent<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"63\">Imp\u00f4t<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">Taux marginal sur l\u2019exc\u00e9dent<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"63\">Imp\u00f4t<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">Taux marginal sur l\u2019exc\u00e9dent<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">Dividendes d\u00e9termin\u00e9s R\u00e9els<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">Dividendes non d\u00e9termin\u00e9s R\u00e9els<\/td>\n<td style=\"width: 9.22429%;height: 10px;text-align: center\" width=\"62\">Gains en capital<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">18 952 $<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">0 $<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">14,00 %<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">292 $<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">11,69 %<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">292 $<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">25,69 %<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">3,17 %<\/td>\n<td style=\"width: 10%;height: 21px;text-align: center\" width=\"62\">16,94 %<\/td>\n<td style=\"width: 9.22429%;height: 21px;text-align: center\" width=\"62\">12,85 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">54 345 $<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">4 955 $<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">19,00 %<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">4 430 $<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">11,69 %<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">9 385 $<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">30,69 %<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">10,07 %<\/td>\n<td style=\"width: 10%;height: 23px;text-align: center\" width=\"62\">22,69 %<\/td>\n<td style=\"width: 9.22429%;height: 23px;text-align: center\" width=\"62\">15,35 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">58 523 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">5 749 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">19,00 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">4 918 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">17,12 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">10 667 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">36,12 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">16,39 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">28,93 %<\/td>\n<td style=\"width: 9.22429%;height: 20px;text-align: center\" width=\"62\">18,06 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">108 680 $<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">15 279$<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">24,00 %<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">13 504 $<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">17,12 %<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">28 782 $<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">41,12 %<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">23,29 %<\/td>\n<td style=\"width: 10%;height: 12px;text-align: center\" width=\"62\">34,68 %<\/td>\n<td style=\"width: 9.22429%;height: 12px;text-align: center\" width=\"62\">20,56 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">117 045 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">17 286 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">24,00 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">14 936 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">21,71 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">32 222 $<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">45,71 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">29,63 %<\/td>\n<td style=\"width: 10%;height: 20px;text-align: center\" width=\"62\">39,96 %<\/td>\n<td style=\"width: 9.22429%;height: 20px;text-align: center\" width=\"62\">22,86 %<\/td>\n<\/tr>\n<tr style=\"height: 94px\">\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">132 245 $<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">20 934 $<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">25,75 %<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">18 236 $<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">21,71 %<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">39 170 $<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">47,46 %<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">32,04 %<\/td>\n<td style=\"width: 10%;height: 18px;text-align: center\" width=\"62\">41,97 %<\/td>\n<td style=\"width: 9.22429%;height: 18px;text-align: center\" width=\"62\">23,73 %<\/td>\n<\/tr>\n<tr style=\"height: 94px\">\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">181 440 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">33 602 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">25,75 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">28 916 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">24,22 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">62 518 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">50,21 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">35,84 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">45,14 %<\/td>\n<td style=\"width: 9.22429%;height: 10px;text-align: center\" width=\"62\">25,11 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">258 482 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">53 440 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">25,75 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">47 761 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">27,56 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">101 202 $<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">53,31 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">40,11 %<\/td>\n<td style=\"width: 10%;height: 10px;text-align: center\" width=\"62\">48,70 %<\/td>\n<td style=\"width: 9.22429%;height: 10px;text-align: center\" width=\"62\">26,65 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">(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><br \/>\n<span style=\"font-size: 14px\">(b) Ne comprend pas la contribution au Fonds des services de sant\u00e9 (FSS).<\/span><br \/>\n<span style=\"font-size: 14px\">(c) Le taux tient compte de l\u2019effet de la r\u00e9duction du montant personnel de base f\u00e9d\u00e9ral de 16 452 $ \u00e0 14 829 $ pour un revenu compris entre 181 440 $ et 258 482 $.<br \/>\n<\/span><\/p>\n<h3>DIVERS CR\u00c9DITS D&rsquo;IMP\u00d4TS PERSONNELS COMBIN\u00c9S POUR 2026<span style=\"font-size: 14px\">\u00a0<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0F\u00e9d\u00e9ral et provincial<\/h3>\n<table style=\"border-collapse: collapse;width: 100%;height: 58px\">\n<tbody>\n<tr style=\"height: 48px\">\n<td style=\"width: 16.6667%;height: 48px\"><\/td>\n<td style=\"width: 16.6667%;height: 48px;text-align: center\">Conjoint<\/td>\n<td style=\"width: 16.6667%;height: 48px;text-align: center\">65 ans ou plus<\/td>\n<td style=\"width: 16.6667%;height: 48px;text-align: center\">Pension<\/td>\n<td style=\"width: 16.6667%;height: 48px;text-align: center\">Dons<\/td>\n<td style=\"width: 16.6667%;height: 48px;text-align: center\">M\u00e9dical<\/td>\n<\/tr>\n<tr style=\"height: 48px\">\n<td style=\"width: 16.6667%;height: 10px\" width=\"154\">Qu\u00e9bec <span style=\"font-size: 14px\">(a)<\/span><\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"164\">4 387 $ <span style=\"font-size: 14px\">(b)<\/span><\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"98\"><span style=\"font-size: 14px\"><span style=\"font-size: 16px\">1 634 $<\/span> (c)<\/span><\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"82\">730 $<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"90\"><span style=\"font-size: 14px\"><span style=\"font-size: 16px\">53,31 %<\/span> (d)<\/span><\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"89\"><span style=\"font-size: 14px\"><span style=\"font-size: 16px\">31,69 %<\/span> (e)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px;font-family: 'MaisonNeue Light', Times\"><span style=\"font-family: 'Segoe UI Semilight', times\">(a) Redress\u00e9 pour tenir compte de l\u2019abattement du Qu\u00e9bec.<\/span><br \/>\n<\/span><span style=\"font-size: 14px\">(b) S\u2019applique au revenu net sup\u00e9rieur \u00e0 258 482 $.<\/span><br \/>\n<span style=\"font-size: 14px\">(c) Cr\u00e9dit maximal qui est r\u00e9duit graduellement lorsque le revenu familial exc\u00e8de 42 955 $.<br \/>\n(d) S\u2019applique aux dons qui exc\u00e8dent 200 $ pour des individus ayant un revenu imposable qui exc\u00e8de 258 482 $.<br \/>\n(e) 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 $ et aux frais m\u00e9dicaux en sus de 3 % du revenu familial pour le Qu\u00e9bec.<br \/>\n<\/span><\/p>\n<h3>RENDEMENTS DE PLACEMENT POUR <span style=\"font-size: 14px\">(a)<\/span><\/h3>\n<table style=\"border-collapse: collapse;width: 100%;height: 70px\">\n<tbody>\n<tr style=\"height: 72px\">\n<td style=\"height: 30px;text-align: center;width: 32.0497%\">Un taux d\u2019int\u00e9r\u00eat de<\/td>\n<td style=\"text-align: center;width: 7.51553%;height: 70px\" rowspan=\"5\">&nbsp;<\/p>\n<p>Donne le m\u00eame rendement apr\u00e8s imp\u00f4t<\/td>\n<td style=\"width: 17.1015%;height: 30px;text-align: center\">Un taux de dividende<br \/>\nd\u00e9termin\u00e9 de<\/td>\n<td style=\"width: 16.6667%;height: 30px;text-align: center\">Un taux de dividende<br \/>\nnon d\u00e9termin\u00e9 de<\/td>\n<td style=\"width: 16.6667%;height: 30px;text-align: center\">Un taux de gains<br \/>\nen capital de<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 32.0497%;height: 10px;text-align: center\">4 %<\/td>\n<td style=\"width: 17.1015%;height: 10px;text-align: center\" width=\"70\">3,12 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">3,64 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">2,55 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 32.0497%;height: 10px;text-align: center\">6 %<\/td>\n<td style=\"width: 17.1015%;height: 10px;text-align: center\" width=\"70\">4,68 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">5,46 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">3,82 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 32.0497%;height: 10px;text-align: center\">8 %<\/td>\n<td style=\"width: 17.1015%;height: 10px;text-align: center\" width=\"70\">6,24 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">7,28 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">5,09 %<\/td>\n<\/tr>\n<tr style=\"height: 70px\">\n<td style=\"width: 32.0497%;height: 10px;text-align: center\">10 %<\/td>\n<td style=\"width: 17.1015%;height: 10px;text-align: center\" width=\"70\">7,80 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">9,10 %<\/td>\n<td style=\"width: 16.6667%;height: 10px;text-align: center\" width=\"70\">6,37 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">(a) Analyse bas\u00e9e sur un taux marginal de 53,31 % pour un contribuable du Qu\u00e9bec.<\/span><\/p>\n<h3>SALAIRE OU DIVIDENDE<\/h3>\n<p>Comparaison du montant net touch\u00e9 par l\u2019actionnaire <span style=\"font-size: 14px\">(a)<\/span><\/p>\n<table style=\"border-collapse: collapse;width: 100%;height: 150px\">\n<tbody>\n<tr style=\"height: 54px\">\n<td style=\"width: 39.296%;height: 54px;text-align: center\">R\u00e9sidents du Qu\u00e9bec<br \/>\nTaux marginal de 53,31 %<\/td>\n<td style=\"width: 31.0352%;height: 54px;text-align: center\">Salaire <span style=\"font-size: 14px\">(b)<\/span><\/td>\n<td style=\"width: 29.6687%;height: 54px;text-align: center\">Dividende<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 39.296%;height: 24px\" width=\"219\">Premi\u00e8re tranche de 500 000 $ pour les soci\u00e9t\u00e9s admissibles<\/td>\n<td style=\"width: 31.0352%;height: 24px;text-align: center\" width=\"74\">448 $<\/td>\n<td style=\"width: 29.6687%;height: 24px;text-align: center\" width=\"74\">450 $ <span style=\"font-size: 14px\">(c)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 39.296%;height: 24px\" width=\"219\">Premi\u00e8re tranche de 500 000 $ pour les soci\u00e9t\u00e9s admissibles (F&amp;T)<\/td>\n<td style=\"width: 31.0352%;height: 24px;text-align: center\" width=\"74\">448 $<\/td>\n<td style=\"width: 29.6687%;height: 24px;text-align: center\" width=\"74\">450 $ <span style=\"font-size: 14px\">(c)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 39.296%;height: 24px\" width=\"219\">Entreprise g\u00e9n\u00e9rale et autres revenus<\/td>\n<td style=\"width: 31.0352%;height: 24px;text-align: center\" width=\"74\">448 $<\/td>\n<td style=\"width: 29.6687%;height: 24px;text-align: center\" width=\"74\">440 $<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 39.296%;height: 24px\" width=\"219\">Revenus de placements SPCC<\/td>\n<td style=\"width: 31.0352%;height: 24px;text-align: center\" width=\"74\">448 $<\/td>\n<td style=\"width: 29.6687%;height: 24px;text-align: center\" width=\"74\">413 $ <span style=\"font-size: 14px\">(c), (d)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">(a) Suppose que la soci\u00e9t\u00e9 dispose de revenus de 1 000 $ \u00e0 des fins de distribution au propri\u00e9taire\/dirigeant.<br \/>\n(b) Tient compte seulement de la cotisation au FSSQ vers\u00e9e par la soci\u00e9t\u00e9 au taux sup\u00e9rieur de 4.26 %.<\/span><br \/>\n<span style=\"font-size: 14px\">(c) Suppose que les dividendes pay\u00e9s sont non d\u00e9termin\u00e9s.<\/span><br \/>\n<span style=\"font-size: 14px\">(d) D\u00e9duction faite du remboursement au titre de dividendes.<\/span><\/p>\n<h3>REVENU POUVANT \u00caTRE RE\u00c7U LIBRE D&rsquo;IMP\u00d4T<br \/>\nR\u00e9sidents du Qu\u00e9bec<\/h3>\n<table style=\"border-collapse: collapse;width: 100%;height: 45px\">\n<tbody>\n<tr style=\"height: 24px\">\n<td style=\"width: 50%;height: 10px\">Int\u00e9r\u00eats<\/td>\n<td style=\"width: 50%;height: 10px\">16 452 $<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 50%;height: 14px\">Gain en capital<\/td>\n<td style=\"width: 50%;height: 14px\">32 904 $<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 50%;height: 10px\">Dividendes d\u00e9termin\u00e9es<\/td>\n<td style=\"width: 50%;height: 10px\">53 311 $<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 50%;height: 11px\">Dividendes non d\u00e9termin\u00e9es<\/td>\n<td style=\"width: 50%;height: 11px\">21 807 $<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">\u00a0<\/span><\/p>\n<h3>TAUX DES TAXES DE VENTE AU CANADA POUR 2026<\/h3>\n<table style=\"border-collapse: collapse;width: 100%;height: 264px\">\n<tbody>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\">Province<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">Taux de la TPS (a)<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">Taux de la TVH (b)<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">Taux de la TVP (c)<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">Total<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Qu\u00e9bec<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">5,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">9,975 % (d)<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">14,975 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\">Ontario<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">13,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\">13,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Alberta<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">5,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">5,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Colombie-Britannique<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">5,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">7,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">12,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Manitoba<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">5,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">7,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">12,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Nouveau-Brunswick<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">15,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">15,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Terre-Neuve-et-Labrador<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">15,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">15,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Nouvelle-\u00c9cosse<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">14,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">14,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">\u00cele-du-Prince-\u00c9douard<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">15,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">15,00 %<\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"width: 20%;height: 24px\" width=\"213\">Saskatchewan<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"151\">5,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"95\">&#8211;<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"103\">6,00 %<\/td>\n<td style=\"width: 20%;text-align: center;height: 24px\" width=\"106\">11,00 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px\">(a) TPS : taxe sur les produits et services<\/span><br \/>\n<span style=\"font-size: 14px\">(b) TVH : taxe de vente harmonis\u00e9e<\/span><br \/>\n<span style=\"font-size: 14px\">(c) TVP : taxe de vente provinciale<\/span><br \/>\n<span style=\"font-size: 14px\">(d) TVQ : taxe de vente du Qu\u00e9bec<\/span><\/p>\n<p><a href=\"https:\/\/richterca.tor1.digitaloceanspaces.com\/wp-content\/uploads\/2026\/04\/tables_dimposition_quebec_f_2026-04-24_v2.pdf\">Version imprimable<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Nos associ\u00e9s et experts ont pr\u00e9par\u00e9, \u00e0 titre de r\u00e9f\u00e9rence, des tableaux pr\u00e9sentant les taux d&rsquo;imposition f\u00e9d\u00e9raux et provinciaux pour le Qu\u00e9bec.<\/p>\n","protected":false},"featured_media":31100,"template":"","insights-type":[],"class_list":["post-31105","insights","type-insights","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tables d&#039;imposition pour le Qu\u00e9bec 2026 - Richter<\/title>\n<meta name=\"description\" content=\"Nos associ\u00e9s et experts ont pr\u00e9par\u00e9, \u00e0 titre de r\u00e9f\u00e9rence, des tableaux pr\u00e9sentant les taux d&#039;imposition f\u00e9d\u00e9raux et provinciaux pour le Qu\u00e9bec.\" \/>\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=\"Tables d&#039;imposition pour le 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