{"id":7532,"date":"2025-02-10T14:27:26","date_gmt":"2025-02-10T22:27:26","guid":{"rendered":"https:\/\/newserver.ca.andersen.com\/?p=7532"},"modified":"2025-04-10T21:37:04","modified_gmt":"2025-04-11T04:37:04","slug":"report-de-laugmentation-du-taux-dinclusion-des-gains-en-capital-au-1er-janvier-2026","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/report-de-laugmentation-du-taux-dinclusion-des-gains-en-capital-au-1er-janvier-2026\/","title":{"rendered":"Report de l&#8217;augmentation du taux d&#8217;inclusion des gains en capital au 1er janvier 2026"},"content":{"rendered":"\n<p>Le 31 janvier 2025, le ministre des Finances du Canada, l&#8217;honorable Dominic LeBlanc, a annonc\u00e9 le report, au 1er janvier 2026, de l&#8217;augmentation du taux d&#8217;inclusion des gains en capital qui devait s\u2019appliqu\u00e9 originalement le 25 juin 2024. Cette augmentation fera passer le taux d&#8217;inclusion de la moiti\u00e9 aux deux tiers pour la portion des gains en capital r\u00e9alis\u00e9s par les particuliers exc\u00e9dant 250 000 $ annuellement, ainsi que sur la totalit\u00e9 des gains en capital des entreprises et de la plupart des fiducies.<\/p>\n\n\n\n<p>Pour att\u00e9nuer l&#8217;impact de cette augmentation pour les Canadiens de la classe moyenne, plusieurs mesures ont \u00e9t\u00e9 confirm\u00e9es ou bonifi\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Maintien de l&#8217;exemption pour r\u00e9sidence principale<\/strong> : Aucun imp\u00f4t ne sera payable sur tout gain en capital r\u00e9alis\u00e9 par un particulier lors de la vente de sa r\u00e9sidence principale.<\/li>\n\n\n\n<li><strong>Seuil annuel de 250 000 $<\/strong> : \u00c0 partir du 1er janvier 2026, les particuliers continueront de b\u00e9n\u00e9ficier du taux d\u2019inclusion actuel de 50 % sur leurs premiers 250 000 $ de gains en capital annuels.<\/li>\n\n\n\n<li><strong>Augmentation de l&#8217;exon\u00e9ration cumulative des gains en capital (ECGC)<\/strong> : Le montant maximal passera \u00e0 1,25 million de dollars d\u00e8s le 25 juin 2024 pour la vente d&#8217;actions admissibles de petites entreprises et de biens agricoles ou de p\u00eache.<\/li>\n\n\n\n<li><strong>Incitatif aux entrepreneurs<\/strong> : Une r\u00e9duction du taux d&#8217;inclusion \u00e0 un tiers pour un montant \u00e0 vie pouvant atteindre 2 millions de dollars de gains en capital admissibles. L\u2019incitatif aux entrepreneurs entrerait en vigueur en 2025, avec une augmentation annuelle du maximum \u00e0 vie de 400 000 $ jusqu\u2019\u00e0 un maximum de 2 millions de dollars en 2029.<\/li>\n<\/ul>\n\n\n\n<p>En cons\u00e9quence, malgr\u00e9 l\u2019annonce du report de l\u2019entr\u00e9 en vigueur de l\u2019augmentation du taux d\u2019inclusion des gains en capital, la date de mise en \u0153uvre de l\u2019augmentation de l\u2019ECGC et de l\u2019incitatif aux entrepreneurs canadiens demeurerait inchang\u00e9e.<\/p>\n\n\n\n<p>Pour les fins de production des d\u00e9clarations d\u2019imp\u00f4ts de 2024, l\u2019ARC r\u00e9tablira les formulaires au taux d\u2019inclusion de 50 %, lesquels seront publi\u00e9s au cours des prochaines semaines. Elle accordera \u00e9galement un all\u00e8gement des p\u00e9nalit\u00e9s et des int\u00e9r\u00eats li\u00e9s \u00e0 une production tardive jusqu\u2019au 2 juin 2025 pour les d\u00e9clarants T1 touch\u00e9s et jusqu\u2019au 1<sup>er<\/sup> mai 2025 pour les d\u00e9clarants de fiducies T3 touch\u00e9s.<\/p>\n\n\n\n<p>Quant aux soci\u00e9t\u00e9s, elles pourront continuer \u00e0 utiliser les formulaires et les logiciels d\u2019imp\u00f4t actuels pour produire leur d\u00e9claration en maintenant le taux d\u2019inclusion d\u2019une demie. Pour les soci\u00e9t\u00e9s ayant suivi les directives de l\u2019ARC et produit leur d\u00e9claration en fonction de l\u2019avis de motion de voies et moyens d\u00e9pos\u00e9 au Parlement le 23 septembre 2024, l\u2019ARC coordonnera les nouvelles cotisations rectificatives afin d\u2019annuler l\u2019application du taux d\u2019inclusion de deux tiers.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-a702d0ec0b7cbbc36c987ada234d1245\" style=\"color:#ab0e1e\"><strong>Harmonisation de la province du Qu\u00e9bec<\/strong><\/p>\n\n\n\n<p>Le 3 f\u00e9vrier 2025, le minist\u00e8re des Finances du Qu\u00e9bec a confirm\u00e9 son intention d&#8217;harmoniser la l\u00e9gislation fiscale provinciale avec celle du gouvernement f\u00e9d\u00e9ral pour ce qui est de l\u2019entr\u00e9e en vigueur du changement au taux d\u2019inclusion des gains en capital, de l&#8217;augmentation de l&#8217;ECGC ainsi que de l&#8217;instauration de l&#8217;Incitatif aux entrepreneurs.<\/p>\n\n\n\n<p>Andersen suit de pr\u00e8s l&#8217;\u00e9volution de ces modifications et demeure disponible pour accompagner les contribuables au niveau de leurs obligations fiscales.<\/p>\n\n\n\n<p><em>Pr\u00e9par\u00e9 par Danny Gu\u00e9rin et Myriam Vall\u00e9e, Andersen \u00e0 Montr\u00e9al (Canada)<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" class=\"wp-image-4593\" style=\"width: 150px;\" src=\"https:\/\/ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-scaled.jpg\" alt=\"\" srcset=\"https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-scaled.jpg 2560w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-500x500.jpg 500w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-1200x1200.jpg 1200w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-200x200.jpg 200w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-768x768.jpg 768w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-1536x1536.jpg 1536w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-2048x2048.jpg 2048w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2019\/10\/Danny-86-60x60.jpg 60w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/td><td><strong><em><a href=\"https:\/\/previous.ca.andersen.com\/fr\/professionals\/danny-guerin\/\">Danny Gu\u00e9rin<\/a>, CPA, L.L.M.Fisc ,&nbsp;<\/em><\/strong>&nbsp;Associ\u00e9, Andersen Montreal<\/td><td><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" class=\"wp-image-6285\" style=\"width: 150px;\" src=\"https:\/\/ca.andersen.com\/wp-content\/uploads\/2024\/03\/Myriam-21.jpg\" alt=\"\" srcset=\"https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2024\/03\/Myriam-21.jpg 1080w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2024\/03\/Myriam-21-500x500.jpg 500w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2024\/03\/Myriam-21-200x200.jpg 200w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2024\/03\/Myriam-21-768x768.jpg 768w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2024\/03\/Myriam-21-60x60.jpg 60w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/td><td><strong><em><a href=\"https:\/\/previous.ca.andersen.com\/fr\/professionals\/myriam-vallee\/\">Myriam Vall\u00e9e,<\/a>&nbsp;LL.B., M.Fisc.<\/em><\/strong>&nbsp;Directrice, Andersen Montreal<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 31 janvier 2025, le ministre des Finances du Canada, l&#8217;honorable Dominic LeBlanc, a annonc\u00e9 le report, au 1er janvier 2026, de l&#8217;augmentation du taux d&#8217;inclusion des gains en capital qui devait s\u2019appliqu\u00e9 originalement le 25 juin 2024. Cette augmentation fera passer le taux d&#8217;inclusion de la moiti\u00e9 aux deux tiers pour la portion des [&hellip;]<\/p>\n","protected":false},"author":53,"featured_media":6154,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-7532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-capital-gains"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Report de l&#039;augmentation du taux d&#039;inclusion des gains en capital au 1er janvier 2026 &#8211; Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/report-de-laugmentation-du-taux-dinclusion-des-gains-en-capital-au-1er-janvier-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report de l&#039;augmentation du taux d&#039;inclusion des gains en capital au 1er janvier 2026 &#8211; Andersen\" \/>\n<meta property=\"og:description\" content=\"Le 31 janvier 2025, le ministre des Finances du Canada, l&#8217;honorable Dominic LeBlanc, a annonc\u00e9 le report, au 1er janvier 2026, de l&#8217;augmentation du taux d&#8217;inclusion des gains en capital qui devait s\u2019appliqu\u00e9 originalement le 25 juin 2024. 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