{"id":1189,"date":"2017-07-18T11:54:29","date_gmt":"2017-07-18T15:54:29","guid":{"rendered":"https:\/\/slfcpa.ca\/?p=1189"},"modified":"2021-03-02T20:36:17","modified_gmt":"2021-03-03T01:36:17","slug":"mesures-propsees-planification-fiscale-au-moyen-de-societes-privees","status":"publish","type":"post","link":"https:\/\/slfcpa.ca\/fr\/mesures-propsees-planification-fiscale-au-moyen-de-societes-privees\/","title":{"rendered":"Mesures props\u00e9es \u2013 Planification fiscale au moyen de soci\u00e9t\u00e9s priv\u00e9es"},"content":{"rendered":"<p>Dans le dernier budget f\u00e9d\u00e9ral, pr\u00e9sent\u00e9 le 22 mars 2017, le ministre des Finances Bill Morneau a annonc\u00e9 que des changements seront apport\u00e9s \u00e0 l\u2019imposition des soci\u00e9t\u00e9s priv\u00e9es.<\/p>\n<p>Le 18 juillet 2017, le minist\u00e8re des Finances a publi\u00e9 un projet de loi qui modifiera le paysage des soci\u00e9t\u00e9s priv\u00e9es canadiennes. Si ces propositions sont adopt\u00e9es dans leur libell\u00e9 actuel, ces changements modifieront la planification fiscale actuelle et future en ce qui a trait \u00e0 la structure des soci\u00e9t\u00e9s et \u00e0 la r\u00e9mun\u00e9ration planifi\u00e9e des entrepreneurs canadiens et de leur famille.<\/p>\n<p>Le projet de loi met l\u2019accent sur trois enjeux diff\u00e9rents :<\/p>\n<p>1) La r\u00e9partition du revenu par le recours \u00e0 une soci\u00e9t\u00e9 priv\u00e9e<br \/>\n2) La d\u00e9tention d\u2019un portefeuille de placements passif dans une soci\u00e9t\u00e9 priv\u00e9e<br \/>\n3) La conversion du revenu d\u2019une soci\u00e9t\u00e9 priv\u00e9e en gains en capita<\/p>\n<p>&nbsp;<\/p>\n<p><strong>LIRE PLUS\u00a0&gt;<\/strong>\u00a0<a href=\"https:\/\/slfcpa.ca\/wp-content\/uploads\/2019\/02\/20170720_Tax-memo-July-2017-FR.pdf\">Planification fiscale au moyen de soci\u00e9t\u00e9s priv\u00e9es<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le dernier budget f\u00e9d\u00e9ral, pr\u00e9sent\u00e9 le 22 mars 2017, le ministre des Finances Bill Morneau a annonc\u00e9 que des changements seront apport\u00e9s \u00e0 l\u2019imposition des soci\u00e9t\u00e9s priv\u00e9es. Le 18 juillet 2017, le minist\u00e8re des Finances a publi\u00e9 un projet de loi qui modifiera le paysage des soci\u00e9t\u00e9s priv\u00e9es canadiennes. Si ces propositions sont adopt\u00e9es [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1303,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,21],"tags":[14],"class_list":["post-1189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nouvelles","category-perspectives","tag-slf-infofiscale"],"acf":[],"_links":{"self":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts\/1189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/comments?post=1189"}],"version-history":[{"count":5,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts\/1189\/revisions"}],"predecessor-version":[{"id":2453,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/posts\/1189\/revisions\/2453"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/media\/1303"}],"wp:attachment":[{"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/media?parent=1189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/categories?post=1189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/slfcpa.ca\/fr\/wp-json\/wp\/v2\/tags?post=1189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}