{"id":11942,"date":"2023-04-18T16:01:19","date_gmt":"2023-04-18T20:01:19","guid":{"rendered":"https:\/\/www.millerthomson.com\/changements-limpot-minimum-remplacement-dattention-dons-de-titres-cotes-en-bourse\/"},"modified":"2024-11-25T17:14:19","modified_gmt":"2024-11-25T22:14:19","slug":"changements-limpot-minimum-remplacement-dattention-dons-de-titres-cotes-en-bourse","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/impact-social\/changements-limpot-minimum-remplacement-dattention-dons-de-titres-cotes-en-bourse\/","title":{"rendered":"Changements \u00e0 l\u2019imp\u00f4t minimum de remplacement dans le budget de 2023 : attention aux dons de titres cot\u00e9s en bourse"},"content":{"rendered":"

Les clients bien nantis qui pr\u00e9voient faire don de titres cot\u00e9s en bourse (ex.\u00a0: actions de soci\u00e9t\u00e9s, FNB, parts de fonds communs de placement) \u00e0 des organismes de bienfaisance doivent prendre garde aux changements fiscaux peu avantageux propos\u00e9s dans le budget f\u00e9d\u00e9ral de\u00a02023<\/a>.<\/p>\n

Cr\u00e9\u00e9 en\u00a01986, l\u2019imp\u00f4t minimum de remplacement (\u00ab\u00a0IMR<\/strong>\u00a0\u00bb) f\u00e9d\u00e9ral se substitue \u00e0 l\u2019imp\u00f4t sur le revenu pr\u00e9vu par les r\u00e8gles fiscales ordinaires (l\u2019\u00ab\u00a0imp\u00f4t r\u00e9gulier<\/strong>\u00a0\u00bb). L\u2019IMR vise les particuliers \u00e0 revenu \u00e9lev\u00e9[1]<\/a> qui profiteraient autrement d\u2019un traitement fiscal pr\u00e9f\u00e9rentiel (tirer un revenu de sources fiscalement avantageuses ou profiter de cr\u00e9dits et d\u00e9ductions) assez important pour r\u00e9duire d\u00e9mesur\u00e9ment l\u2019imp\u00f4t qu\u2019ils ont \u00e0 payer.<\/p>\n

L\u2019IMR est susceptible d\u2019\u00eatre appliqu\u00e9 lors d\u2019une ann\u00e9e d\u2019imposition pendant laquelle le contribuable demande l\u2019exon\u00e9ration cumulative des gains en capital ou investit dans des actions accr\u00e9ditives, deux mesures permettant de r\u00e9duire le revenu imposable. Cet imp\u00f4t est qualifi\u00e9 de \u00ab\u00a0remplacement\u00a0\u00bb, car les contribuables doivent payer l\u2019imp\u00f4t le plus \u00e9lev\u00e9 entre celui-l\u00e0 et l\u2019imp\u00f4t r\u00e9gulier. Si l\u2019IMR est \u00e0 payer, la diff\u00e9rence par rapport \u00e0 l\u2019imp\u00f4t r\u00e9gulier peut \u00eatre report\u00e9e pendant sept ans et cr\u00e9dit\u00e9e sur l\u2019imp\u00f4t r\u00e9gulier sup\u00e9rieur pendant ces ann\u00e9es. Toutefois, dans son budget\u00a02023, le gouvernement f\u00e9d\u00e9ral propose des changements (en vigueur d\u00e8s\u00a02024) \u00e0 ce r\u00e9gime qui pourraient mener certains particuliers bien nantis \u00e0 r\u00e9\u00e9valuer leurs intentions et leurs pratiques en mati\u00e8re de dons.<\/p>\n

Dons de titres cot\u00e9s en bourse<\/h2>\n

La Loi de l\u2019imp\u00f4t sur le revenu<\/em>[2]<\/a> pr\u00e9voit actuellement deux avantages fiscaux li\u00e9s au don de titres cot\u00e9s en bourse\u00a0:<\/p>\n

(1)\u00a0aucun gain en capital n\u2019est calcul\u00e9 (tant pour l\u2019imp\u00f4t r\u00e9gulier que pour l\u2019IMR); et<\/p>\n

(2)\u00a0la totalit\u00e9 du cr\u00e9dit d\u2019imp\u00f4t pour don de bienfaisance peut \u00eatre utilis\u00e9e pour r\u00e9duire le revenu imposable (tant pour l\u2019imp\u00f4t r\u00e9gulier que pour l\u2019IMR).<\/p>\n

Le don de titres cot\u00e9s en bourse dont la vente ou la disposition entra\u00eenerait par ailleurs un important gain en capital est une strat\u00e9gie populaire de r\u00e9duction de l\u2019IMR. Dans le budget\u00a02023, le gouvernement propose d\u2019inclure dans le calcul de l\u2019IMR 30\u00a0% de tout gain en capital d\u00e9coulant du don de titres cot\u00e9s en bourse \u00e0 des organismes de bienfaisance et de r\u00e9duire de 50\u00a0% les cr\u00e9dits d\u2019imp\u00f4t non remboursables admissibles (comme le cr\u00e9dit pour don de bienfaisance).<\/p>\n

Augmentation du montant d\u2019exon\u00e9ration et du taux de l\u2019IMR<\/h2>\n

En plus de modifier le traitement r\u00e9serv\u00e9 aux titres cot\u00e9s en bourse dans le calcul de l\u2019IMR, le budget\u00a02023 propose de hausser le montant d\u2019exon\u00e9ration et le taux de l\u2019IMR.<\/p>\n

L\u2019IMR est actuellement appliqu\u00e9 au taux de 15\u00a0% sur la portion du revenu imposable rajust\u00e9 exc\u00e9dant les 40\u00a0000\u00a0$ exon\u00e9r\u00e9s. La nouvelle r\u00e8gle propose de faire passer le montant \u00e0 173\u00a0000\u00a0$, index\u00e9 en fonction de l\u2019inflation, et le taux d\u2019imposition \u00e0 20,5\u00a0%.<\/p>\n

Exemple illustrant les changements propos\u00e9s<\/h2>\n

Pour illustrer les effets concrets des changements propos\u00e9s, prenons l\u2019exemple d\u2019un client qui donne 2\u00a0100\u00a0000\u00a0$ en titres cot\u00e9s en bourse g\u00e9n\u00e9rant un gain en capital de 2\u00a0000\u00a0000\u00a0$ (voir le tableau comparatif au format PDF<\/a>).<\/p>\n

Selon les r\u00e8gles actuelles, ce client paierait 27\u00a0833\u00a0$ d\u2019imp\u00f4t. Selon les changements propos\u00e9s, il paierait 193\u00a0049\u00a0$, soit 165\u00a0215\u00a0$ de plus.<\/p>\n

Les changements ont des cons\u00e9quences d\u00e9favorables \u00e9videntes pour les particuliers \u00e0 revenu \u00e9lev\u00e9 qui pensent faire des dons d\u2019envergure de titres cot\u00e9s en bourse assortis de gains importants, une mauvaise nouvelle pour le secteur caritatif. Les avantages fiscaux associ\u00e9s au don d\u2019actions de soci\u00e9t\u00e9s ouvertes \u00e0 des organismes de bienfaisance seront bien moins all\u00e9chants \u00e0 compter de\u00a02024. Ils ont beau ne pas \u00eatre la seule et unique raison de faire des dons d\u2019importance, il est difficile d\u2019envisager que les organismes de bienfaisance n\u2019en p\u00e2tiront pas.<\/p>\n

Si vous avez des questions quant \u00e0 l\u2019incidence de ces changements sur votre planification de dons pour\u00a02023 ou les ann\u00e9es subs\u00e9quentes, communiquez avec un membre du groupe Impact social<\/a> de Miller Thomson.<\/p>\n

\n

[1]<\/a> Essentiellement, l\u2019IMR s\u2019applique aux particuliers et aux fiducies, sous r\u00e9serve de certaines exceptions.<\/p>\n

[2]<\/a> Loi de l\u2019imp\u00f4t sur le revenu<\/em>, L.R.C.\u00a01985, ch.\u00a01 (5e<\/sup>\u00a0suppl.) (\u00ab\u00a0LIR\u00a0\u00bb).<\/p>\n","protected":false},"excerpt":{"rendered":"

Les clients bien nantis qui pr\u00e9voient faire don de titres cot\u00e9s en bourse (ex.\u00a0: actions de soci\u00e9t\u00e9s, FNB, parts de fonds communs de placement) \u00e0 des organismes de bienfaisance doivent prendre garde aux changements fiscaux peu avantageux propos\u00e9s dans le budget f\u00e9d\u00e9ral de\u00a02023. Cr\u00e9\u00e9 en\u00a01986, l\u2019imp\u00f4t minimum de remplacement (\u00ab\u00a0IMR\u00a0\u00bb) f\u00e9d\u00e9ral se substitue \u00e0 l\u2019imp\u00f4t […]<\/p>\n","protected":false},"author":86,"featured_media":14389,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[588],"insight-format":[470],"class_list":["post-11942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impact-social"],"acf":[],"yoast_head":"\nChangements \u00e0 l\u2019imp\u00f4t minimum de remplacement dans le budget de 2023 : attention aux dons de titres cot\u00e9s en bourse | Miller Thomson<\/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:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/impact-social\/changements-limpot-minimum-remplacement-dattention-dons-de-titres-cotes-en-bourse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changements \u00e0 l\u2019imp\u00f4t minimum de remplacement dans le budget de 2023 : attention aux dons de titres cot\u00e9s en bourse | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Les clients bien nantis qui pr\u00e9voient faire don de titres cot\u00e9s en bourse (ex.\u00a0: actions de soci\u00e9t\u00e9s, FNB, parts de fonds communs de placement) \u00e0 des organismes de bienfaisance doivent prendre garde aux changements fiscaux peu avantageux propos\u00e9s dans le budget f\u00e9d\u00e9ral de\u00a02023. 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