{"id":51940,"date":"2026-06-29T15:35:09","date_gmt":"2026-06-29T19:35:09","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=51940"},"modified":"2026-06-29T15:35:13","modified_gmt":"2026-06-29T19:35:13","slug":"ottawa-rend-permanente-lexoneration-de-10-m-pour-les-fce","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/ottawa-rend-permanente-lexoneration-de-10-m-pour-les-fce\/","title":{"rendered":"Ottawa rend permanente l\u2019exon\u00e9ration de 10 M$ pour les FCE"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Cet article a \u00e9t\u00e9 publi\u00e9 \u00e0 l&rsquo;origine dans <\/em><a href=\"https:\/\/www.finance-investissement.com\/zone-experts_\/ottawa-rend-permanente-lexoneration-de-10-m-pour-les-fce\/\"><em>Finance et Investissement<\/em><\/a><em>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La plus r\u00e9cente mise \u00e0 jour \u00e9conomique du gouvernement f\u00e9d\u00e9ral du 28 avril dernier apporte une bonne nouvelle pour les entrepreneurs et leurs conseillers : l\u2019exon\u00e9ration de gains en capital pouvant atteindre 10 millions de dollars (M$) lors de la vente d\u2019une entreprise \u00e0 une fiducie collective des employ\u00e9s (\u00ab FCE \u00bb) devrait d\u00e9sormais devenir permanente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Initialement instaur\u00e9e comme mesure temporaire pour les transferts r\u00e9alis\u00e9s entre le 1<sup>er<\/sup>&nbsp;janvier 2024 et le 31 d\u00e9cembre 2026, cette exon\u00e9ration visait \u00e0 encourager la rel\u00e8ve entrepreneuriale par les employ\u00e9s et \u00e0 favoriser la continuit\u00e9 des entreprises canadiennes. En retirant la date d\u2019expiration du r\u00e9gime, le gouvernement envoie un signal clair quant \u00e0 sa volont\u00e9 de soutenir \u00e0 long terme les mod\u00e8les d\u2019actionnariat collectif et les strat\u00e9gies de rel\u00e8ve impliquant les employ\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les planificateurs financiers, fiscalistes et conseillers en transfert d\u2019entreprise, cette annonce ajoute un outil suppl\u00e9mentaire aux strat\u00e9gies de rel\u00e8ve d\u00e9j\u00e0 disponibles. Dans un contexte o\u00f9 plusieurs propri\u00e9taires de PME approchent de la retraite et o\u00f9 les enjeux de continuit\u00e9 demeurent centraux, la FCE peut repr\u00e9senter une option int\u00e9ressante lorsque la vente \u00e0 un tiers ou le transfert familial ne constituent pas les avenues privil\u00e9gi\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concr\u00e8tement, une fiducie collective des employ\u00e9s permet aux employ\u00e9s d\u2019acqu\u00e9rir indirectement l\u2019entreprise sans avoir \u00e0 financer personnellement l\u2019achat des actions. La fiducie d\u00e9tient alors les actions au b\u00e9n\u00e9fice des employ\u00e9s actuels et anciens, selon des r\u00e8gles pr\u00e9cises \u00e9tablies par la l\u00e9gislation fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Principaux crit\u00e8res d\u2019admissibilit\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Afin de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de gains en capital de 10 M$, plusieurs conditions techniques doivent \u00eatre respect\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la fiducie doit \u00eatre r\u00e9sidente du Canada et \u00e9tablie exclusivement au b\u00e9n\u00e9fice des employ\u00e9s actuels ou anciens ;<\/li>\n\n\n\n<li>la participation des b\u00e9n\u00e9ficiaires doit \u00eatre d\u00e9termin\u00e9e de mani\u00e8re \u00e9quitable, notamment selon les heures travaill\u00e9es ou la r\u00e9mun\u00e9ration ;<\/li>\n\n\n\n<li>les fiduciaires ne peuvent favoriser certains b\u00e9n\u00e9ficiaires au d\u00e9triment d\u2019autres ;<\/li>\n\n\n\n<li>au moins le tiers des fiduciaires doit \u00eatre compos\u00e9 d\u2019employ\u00e9s ;<\/li>\n\n\n\n<li>la quasi-totalit\u00e9 des actifs de la fiducie doit \u00eatre constitu\u00e9e des actions de l\u2019entreprise ;<\/li>\n\n\n\n<li>l\u2019entreprise vis\u00e9e doit g\u00e9n\u00e9ralement exploiter activement une entreprise au Canada.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le r\u00e9gime pr\u00e9voit \u00e9galement certains m\u00e9canismes facilitant le financement de la transaction. Notamment&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le vendeur peut \u00e9taler sa provision pour gain en capital sur une p\u00e9riode maximale de 10 ans. De plus,<\/li>\n\n\n\n<li>les pr\u00eats consentis \u00e0 la fiducie b\u00e9n\u00e9ficient d\u2019un d\u00e9lai de remboursement prolong\u00e9 pouvant atteindre 15 ans avant qu\u2019un montant doive \u00eatre inclus au revenu imposable. Enfin,<\/li>\n\n\n\n<li>la FCE est exempt\u00e9e de la r\u00e8gle de disposition pr\u00e9sum\u00e9e applicable aux fiducies au 21<sup>e<\/sup>\u00a0anniversaire, tant qu\u2019elle demeure admissible.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Une structure encore peu utilis\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Malgr\u00e9 des avantages fiscaux importants, les FCE demeurent relativement peu utilis\u00e9es \u00e0 ce jour. La complexit\u00e9 technique des r\u00e8gles, les contraintes li\u00e9es \u00e0 la gouvernance et au contr\u00f4le, ainsi que la dur\u00e9e initialement limit\u00e9e du r\u00e9gime, peuvent expliquer en partie cette r\u00e9alit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela dit, la d\u00e9cision du gouvernement de rendre permanente l\u2019exon\u00e9ration de 10 M$ pourrait changer la donne. En offrant une plus grande pr\u00e9visibilit\u00e9 aux entrepreneurs et \u00e0 leurs conseillers, cette mesure pourrait favoriser un int\u00e9r\u00eat accru pour les mod\u00e8les de propri\u00e9t\u00e9 d\u00e9tenus par les employ\u00e9s, particuli\u00e8rement dans les secteurs o\u00f9 la stabilit\u00e9 op\u00e9rationnelle, la r\u00e9tention du personnel et la pr\u00e9servation de la culture d\u2019entreprise sont essentielles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bien qu\u2019une FCE ne convienne pas \u00e0 toutes les situations, elle constitue d\u00e9sormais une option de rel\u00e8ve qu\u2019il devient difficile d\u2019ignorer dans une planification successorale ou transactionnelle bien structur\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous envisagez une FCE dans votre planification de rel\u00e8ve? La permanence de l&rsquo;exon\u00e9ration de 10 M$ ouvre de nouvelles possibilit\u00e9s, mais la structure reste techniquement complexe et chaque situation est diff\u00e9rente. <a href=\"https:\/\/www.millerthomson.com\/fr\/expertises\/droit-fiscal\/\">Les avocats en droit fiscal<\/a> de Miller Thomson peuvent vous aider \u00e0 \u00e9valuer si une fiducie collective des employ\u00e9s s&rsquo;int\u00e8gre \u00e0 votre strat\u00e9gie de transfert d&rsquo;entreprise, \u00e0 naviguer les crit\u00e8res d&rsquo;admissibilit\u00e9, et \u00e0 structurer la transaction de fa\u00e7on optimale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cet article a \u00e9t\u00e9 publi\u00e9 \u00e0 l&rsquo;origine dans Finance et Investissement. La plus r\u00e9cente mise \u00e0 jour \u00e9conomique du gouvernement f\u00e9d\u00e9ral du 28 avril dernier apporte une bonne nouvelle pour les entrepreneurs et leurs conseillers : l\u2019exon\u00e9ration de gains en capital pouvant atteindre 10 millions de dollars (M$) lors de la vente d\u2019une entreprise \u00e0 [&hellip;]<\/p>\n","protected":false},"author":122,"featured_media":25990,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[604],"insight-format":[470],"class_list":["post-51940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ottawa rend permanente l\u2019exon\u00e9ration de 10 M$ pour les FCE | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Le Canada vient d&#039;\u00e9largir les incitatifs fiscaux RS&amp;DE et de lancer un nouveau processus d&#039;approbation pr\u00e9alable. 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