{"id":8838,"date":"2019-04-16T23:58:27","date_gmt":"2019-04-16T21:58:27","guid":{"rendered":"https:\/\/www.richter.ca\/?p=8838"},"modified":"2021-07-29T15:33:19","modified_gmt":"2021-07-29T13:33:19","slug":"credits-dimpot-rsde-elimination-du-critere-du-revenu-imposable","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/credits-dimpot-rsde-elimination-du-critere-du-revenu-imposable\/","title":{"rendered":"Cr\u00e9dits d\u2019imp\u00f4t RS&amp;DE : \u00e9limination du crit\u00e8re du revenu imposable"},"content":{"rendered":"<p>Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, un changement a \u00e9t\u00e9 apport\u00e9 aux crit\u00e8res affectant la limite des d\u00e9penses admissibles au programme de cr\u00e9dits d\u2019imp\u00f4t pour la recherche scientifique et le d\u00e9veloppement exp\u00e9rimental (RS&amp;DE).<\/p>\n<p>Le programme d\u2019encouragement fiscal de la RS&amp;DE vise \u00e0 inciter les entreprises canadiennes \u00e0 mener des activit\u00e9s de recherche et d\u00e9veloppement (R&amp;D) et \u00e0 r\u00e9aliser des avancements technologiques dans leurs tentatives de cr\u00e9er des produits et des proc\u00e9d\u00e9s nouveaux ou am\u00e9lior\u00e9s.<\/p>\n<p>Toute entreprise situ\u00e9e au Canada qui entreprend des activit\u00e9s de R&amp;D admissibles pourrait demander des cr\u00e9dits de RS&amp;DE. Avec ce r\u00e9cent changement, ce sera beaucoup plus avantageux.<\/p>\n<h2><span style=\"font-size: 24px;\">Alors, quoi de neuf? <\/span><\/h2>\n<p>Le plafond annuel de 3 millions de dollars en d\u00e9penses admissibles au programme RS&amp;DE pour lesquelles une entreprise a droit \u00e0 un cr\u00e9dit d&rsquo;imp\u00f4t major\u00e9 ne sera plus r\u00e9duit dans le cas o\u00f9 le revenu imposable de l\u2019ann\u00e9e d&rsquo;imposition pr\u00e9c\u00e9dente exc\u00e8de 500 000 $.<\/p>\n<h2><span style=\"font-size: 24px;\">En tant que propri\u00e9taire d\u2019entreprise, en quoi cela vous affecte-t-il?<\/span><\/h2>\n<ul>\n<li>\u00c0 partir des exercices d&rsquo;imposition se terminant apr\u00e8s le 19 mars 2019, si votre entreprise est une soci\u00e9t\u00e9 priv\u00e9e sous contr\u00f4le canadien (SPCC), elle pourrait b\u00e9n\u00e9ficier de cr\u00e9dits remboursables au taux major\u00e9 de 35\u00a0% pour la RS&amp;DE au f\u00e9d\u00e9ral peu importe le niveau du revenu imposable de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/li>\n<li>Les entreprises qui ne sont pas des SPCC pourront seulement obtenir des cr\u00e9dits non remboursables pour la RS&amp;DE au taux r\u00e9gulier de 15 % au f\u00e9d\u00e9ral.<\/li>\n<\/ul>\n<p>Bien s\u00fbr, vos taux de cr\u00e9dit de RS&amp;DE continuent d&rsquo;\u00eatre affect\u00e9s par vos d\u00e9penses d\u2019exploitation et de R&amp;D, de m\u00eame que par votre capital et vos actifs.<\/p>\n<p>Communiquez avec l\u2019un de nos experts pour discuter plus en profondeur de l\u2019impact de ce changement sur votre entreprise.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.richter.ca\/fr\/sommaire-du-budget-federal-2019\/\" target=\"_blank\" rel=\"noopener noreferrer\">SOMMAIRE DU BUDGET F\u00c9D\u00c9RAL 2019<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, un changement a \u00e9t\u00e9 apport\u00e9 aux crit\u00e8res affectant la limite des d\u00e9penses admissibles au programme de cr\u00e9dits d\u2019imp\u00f4t pour la recherche scientifique et le d\u00e9veloppement exp\u00e9rimental (RS&amp;DE). Le programme d\u2019encouragement fiscal de la RS&amp;DE vise \u00e0 inciter les entreprises canadiennes \u00e0 mener des activit\u00e9s de recherche et d\u00e9veloppement (R&amp;D) [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","insights-type":[1371],"class_list":["post-8838","insights","type-insights","status-publish","hentry","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>Cr\u00e9dits d\u2019imp\u00f4t RS&amp;DE : \u00e9limination du crit\u00e8re du revenu imposable - Richter<\/title>\n<meta name=\"description\" content=\"Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, un changement a \u00e9t\u00e9 apport\u00e9 aux crit\u00e8res affectant la limite des d\u00e9penses admissibles au programme de cr\u00e9dits d\u2019imp\u00f4t Un changement a \u00e9t\u00e9 apport\u00e9 aux crit\u00e8res affectant la limite des d\u00e9penses admissibles au programme de cr\u00e9dits d\u2019imp\u00f4t pour la RS&amp;DE.\" \/>\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=\"Cr\u00e9dits d\u2019imp\u00f4t RS&amp;DE : \u00e9limination du crit\u00e8re du revenu imposable - 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