{"id":271407,"date":"2024-05-31T10:30:45","date_gmt":"2024-05-31T14:30:45","guid":{"rendered":"https:\/\/policyoptions.irpp.org\/issues\/impot-gain-capital\/"},"modified":"2025-10-08T00:09:10","modified_gmt":"2025-10-08T04:09:10","slug":"impot-gain-capital","status":"publish","type":"issues","link":"https:\/\/policyoptions.irpp.org\/fr\/2024\/05\/impot-gain-capital\/","title":{"rendered":"Gain en capital\u202f: maintenir l\u2019objectif tout en offrant plus de souplesse"},"content":{"rendered":"<p><span data-contrast=\"auto\">Un d\u00e9compte fiscal est en cours. Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, la ministre des Finances Chrystia Freeland a annonc\u00e9 que la proportion du gain en capital devant \u00eatre incluse dans la d\u00e9claration de revenus passera de 50\u202f% \u00e0 66,67\u202f%. Cette modification prend effet tr\u00e8s prochainement, soit le 25\u202fjuin prochain.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pour les particuliers, ce changement s\u2019applique seulement sur la portion des gains en capital d\u00e9passant 250\u2009000\u202f$ annuellement. Malgr\u00e9 ce seuil qui \u00e9vite \u00e0 la vaste majorit\u00e9 des contribuables d\u2019inclure davantage de gains dans leurs revenus, le changement suscite de fortes r\u00e9actions, notamment chez les propri\u00e9taires de plex ou de r\u00e9sidences secondaires. Le tout est amplifi\u00e9 par le fait qu\u2019aucun projet de loi n\u2019a encore \u00e9t\u00e9 d\u00e9pos\u00e9 au Parlement. \u00c0 cet \u00e9gard, la ministre des Finances a indiqu\u00e9 que le projet de loi serait d\u00e9pos\u00e9 avant l\u2019ajournement des travaux parlementaires, le 21\u202fjuin.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dans un tel contexte, la date pr\u00e9vue du 25\u202fjuin pour l\u2019entr\u00e9e en vigueur des modifications arrive-t-elle trop vite?\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Un pas de recul aide \u00e0 mieux \u00e9valuer la situation. Historiquement, le gain en capital a toujours b\u00e9n\u00e9fici\u00e9 d\u2019un traitement pr\u00e9f\u00e9rentiel par rapport aux autres formes de revenus (salaires, pensions, etc.). Avant 1972, il n\u2019\u00e9tait tout simplement pas impos\u00e9 au Canada, mais son taux d\u2019inclusion a aussi d\u00e9j\u00e0 atteint 75\u202f%, comme le montre le tableau\u202f1.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><script id=\"infogram_0_492608b4-18fe-4308-b97f-7791772e5bf2\" title=\"2024-06 Godbout tableau 1-FR\" src=\"https:\/\/e.infogram.com\/js\/dist\/embed.js?35O\" type=\"text\/javascript\"><\/script><\/p>\n<p><span data-contrast=\"auto\">De quelle mani\u00e8re a-t-on proc\u00e9d\u00e9 aux changements les fois pr\u00e9c\u00e9dentes\u2009?\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En 1971, m\u00eame si on en parlait depuis plusieurs ann\u00e9es, le projet de loi ayant conduit \u00e0 l\u2019imposition du gain en capital avait \u00e9t\u00e9 d\u00e9pos\u00e9 pr\u00e8s de 200\u202fjours avant sa mise en \u0153uvre du 1<\/span><span data-contrast=\"auto\">er<\/span><span data-contrast=\"auto\">\u202fjanvier 1972, et l\u2019imposition s\u2019appliquait sur la prise de valeur apr\u00e8s cette date. Dans le cas de la hausse du taux d\u2019inclusion applicable au d\u00e9but de 1988, l\u2019annonce avait \u00e9t\u00e9 faite en juin 1987 lors du d\u00e9p\u00f4t d\u2019un <\/span><a href=\"https:\/\/publications.gc.ca\/collections\/collection_2016\/fin\/F2-75-1987-2-fra.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">livre blanc sur la r\u00e9forme fiscale<\/span><\/a><span data-contrast=\"auto\">, donc six mois plus t\u00f4t. Dans ce cas, le changement de taux s\u2019appliquait, comme dans le cas qui nous concerne, sur les transactions r\u00e9alis\u00e9es apr\u00e8s la date de mise en \u0153uvre.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A priori, les contribuables avaient eu plus de temps pour s\u2019ajuster. C\u2019est d\u2019autant plus vrai qu\u2019en 1987, le minist\u00e8re des Finances avait <\/span><a href=\"https:\/\/publications.gc.ca\/collections\/collection_2016\/fin\/F2-75-1987-18-fra.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">organis\u00e9 une table ronde<\/span><\/a><span data-contrast=\"auto\"> en collaboration avec l\u2019Institut canadien des comptables agr\u00e9\u00e9s et l\u2019Association du Barreau canadien afin d\u2019exposer les effets de la r\u00e9forme fiscale. Cependant, il avait quand m\u00eame fallu attendre jusqu\u2019\u00e0 15\u202fjours avant l\u2019entr\u00e9e en vigueur de cet important changement fiscal pour qu\u2019un <\/span><a href=\"https:\/\/publications.gc.ca\/collections\/collection_2016\/fin\/F2-77-1987-3-fra.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">avis de motion des voies et moyens<\/span><\/a><span data-contrast=\"auto\"> \u2013 un pr\u00e9alable \u00e0 <\/span><span data-contrast=\"auto\">une modification fiscale <\/span><span data-contrast=\"auto\">\u2013 soit d\u00e9pos\u00e9 au Parlement. Qui plus est, l\u2019avant-projet et le <\/span><a href=\"https:\/\/publications.gc.ca\/collections\/collection_2016\/fin\/F34-40-1988-fra.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">projet de loi<\/span><\/a><span data-contrast=\"auto\"> n&#8217;avaient \u00e9t\u00e9 d\u00e9pos\u00e9s que quelques mois apr\u00e8s sa mise en \u0153uvre!<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c9videmment, sous l\u2019angle des bonnes pratiques, il aurait \u00e9t\u00e9 souhaitable que le texte l\u00e9gislatif d\u00e9taillant les nouveaux changements soit d\u00e9pos\u00e9 en m\u00eame temps que le budget d\u2019avril 2024. Cela aurait grandement facilit\u00e9 le travail des conseillers en mati\u00e8re de fiscalit\u00e9, mais surtout aid\u00e9 les contribuables dans la planification de leurs affaires. Actuellement, certains d\u2019entre eux peinent \u00e0 trouver les conseils qui leur permettraient de prendre la meilleure d\u00e9cision.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Puisque la ministre <\/span><a href=\"https:\/\/www.lapresse.ca\/affaires\/economie\/2024-05-30\/taxe-sur-le-gain-en-capital\/freeland-ecarte-l-idee-de-retarder-la-hausse-de-six-mois.php\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">refuse de repousser la date de mise en \u0153uvre<\/span><\/a><span data-contrast=\"auto\">, y a-t-il des options pour faciliter la transition?\u00a0\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<blockquote><p><a href=\"https:\/\/policyoptions.irpp.org\/fr\/magazines\/avril-2024\/taxation-gain-capital\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Ottawa sauve la mise en haussant l\u2019imp\u00f4t sur le gain en capital<\/span><\/a><\/p>\n<p><a href=\"https:\/\/policyoptions.irpp.org\/fr\/magazines\/mai-2024\/taxes-les-riches\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Les Canadiens les plus riches doivent payer plus d\u2019imp\u00f4ts sur leurs revenus passifs<\/span><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p><\/blockquote>\n<h3><b><span data-contrast=\"auto\">Offrir le choix au contribuable<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Encore une fois, un regard historique peut nous indiquer une voie \u00e0 suivre. Comme l\u2019a d\u00e9j\u00e0 fait le gouvernement f\u00e9d\u00e9ral en 1994, il est possible d\u2019offrir un choix au contribuable afin que celui-ci puisse r\u00e9aliser des gains en capital \u00ab\u2009sur papier\u2009\u00bb, sans disposition r\u00e9elle. Cette proposition <a href=\"https:\/\/www.cpacanada.ca\/fr\/nouvelles\/analyse\/plaidoyer-gain-capital\">a d\u2019ailleurs \u00e9t\u00e9 reprise<\/a> par le Comit\u00e9 mixte sur la fiscalit\u00e9 du Barreau canadien et des Comptables professionnels agr\u00e9\u00e9s du Canada.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Un tel choix permettrait aux contribuables qui le souhaitent de proc\u00e9der \u00e0 une disposition r\u00e9put\u00e9e <\/span><span data-contrast=\"auto\">\u00e0 soi-m\u00eame <\/span><span data-contrast=\"auto\">d\u2019un bien avant l\u2019entr\u00e9e en vigueur des nouvelles r\u00e8gles. Dans ce cas, le prix de la \u00ab\u2009vente\u2009\u00bb pourrait s\u2019\u00e9tablir entre le co\u00fbt du bien aux fins de l\u2019imp\u00f4t et sa juste valeur marchande. \u00c9videmment, ce choix n\u2019est pas sans cons\u00e9quence pour les contribuables, car le gain en capital qui en d\u00e9coulerait s\u2019ajouterait \u00e0 leur prochaine d\u00e9claration de revenus.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En l\u2019absence de projet de loi \u00e0 quelques jours de la date butoir, cette possibilit\u00e9 laisserait davantage de temps aux contribuables, consid\u00e9rant que le choix devra \u00eatre produit et transmis <\/span><span data-contrast=\"auto\">\u00e0 l\u2019administration fiscale<\/span><span data-contrast=\"auto\"> au moment de produire la d\u00e9claration de revenus pour l\u2019ann\u00e9e\u202f2024, donc quelque part au d\u00e9but de 2025.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pr\u00e9senter un tel choix procurerait d\u2019autres avantages, notamment celui d\u2019\u00e9viter des d\u00e9cisions pr\u00e9cipit\u00e9es, ou encore celui d\u2019offrir la possibilit\u00e9 \u00e0 chaque contribuable de r\u00e9aliser un gain en capital latent d\u2019ici le 25\u202fjuin, sans \u00e9gard \u00e0 la nature du bien b\u00e9n\u00e9ficiant d\u2019une plus-value.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La question n\u2019est pas de savoir si la r\u00e9forme de l\u2019imposition du gain en capital est pertinente. \u00c0 terme, les avantages relatifs aux changements annonc\u00e9s <\/span><a href=\"https:\/\/www.ledevoir.com\/economie\/811500\/explicateur-gain-capital-principe-dollar-est-dollar\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">l\u2019emportent sur ses inconv\u00e9nients<\/span><\/a><span data-contrast=\"auto\">, et la mise en \u0153uvre de la r\u00e9forme doit \u00eatre favoris\u00e9e.<\/span><\/p>\n<p><span data-contrast=\"auto\">L\u2019ajout d\u2019un choix constitue une solution simple et efficace. D\u2019une part, elle offre de la souplesse aux contribuables; d\u2019autre part, elle respecte l\u2019esprit de la r\u00e9forme fiscale propos\u00e9e, notamment en mati\u00e8re de recettes fiscales attendues pour l\u2019ann\u00e9e\u202ffinanci\u00e8re\u202f2024-2025.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Toutefois, \u00e9tant donn\u00e9 qu\u2019une telle disposition n\u2019a pas \u00e9t\u00e9 pr\u00e9vue dans le budget\u202f2024, il y aurait lieu de l\u2019annoncer rapidement.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un d\u00e9compte fiscal est en cours. Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, la ministre des Finances Chrystia Freeland a annonc\u00e9 que la proportion du gain en capital devant \u00eatre incluse dans la d\u00e9claration de revenus passera de 50\u202f% \u00e0 66,67\u202f%. Cette modification prend effet tr\u00e8s prochainement, soit le 25\u202fjuin prochain.\u00a0\u00a0 Pour les particuliers, ce changement [&hellip;]<\/p>\n","protected":false},"featured_media":283794,"template":"","meta":{"_acf_changed":false,"content-type":"","ep_exclude_from_search":false,"apple_news_api_created_at":"2025-08-30T11:40:28Z","apple_news_api_id":"63f05bca-a664-4e8f-9168-b31050d115b4","apple_news_api_modified_at":"2025-08-30T11:40:28Z","apple_news_api_revision":"AAAAAAAAAAD\/\/\/\/\/\/\/\/\/\/w==","apple_news_api_share_url":"https:\/\/apple.news\/AY_BbyqZkTo-RaLMQUNEVtA","apple_news_cover_media_provider":"image","apple_news_coverimage":0,"apple_news_coverimage_caption":"","apple_news_cover_video_id":0,"apple_news_cover_video_url":"","apple_news_cover_embedwebvideo_url":"","apple_news_is_hidden":"","apple_news_is_paid":"","apple_news_is_preview":"","apple_news_is_sponsored":"","apple_news_maturity_rating":"","apple_news_metadata":"\"\"","apple_news_pullquote":"","apple_news_pullquote_position":"","apple_news_slug":"","apple_news_sections":[],"apple_news_suppress_video_url":false,"apple_news_use_image_component":false},"categories":[9362,9372],"tags":[9252,9253,9216],"article-status":[],"irpp-category":[4245,4320],"section":[],"irpp-tag":[7089],"class_list":["post-271407","issues","type-issues","status-publish","has-post-thumbnail","hentry","category-economie","category-recent-stories-fr","tag-gain-en-capital","tag-impot","tag-politique-fiscale","irpp-category-economie","irpp-category-politique-fiscale","irpp-tag-gain-en-capital"],"acf":[],"apple_news_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gain en capital\u202f: maintenir l\u2019objectif tout en offrant plus de souplesse<\/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:\/\/policyoptions.irpp.org\/fr\/2024\/05\/impot-gain-capital\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gain en capital\u202f: maintenir l\u2019objectif tout en offrant plus de souplesse\" \/>\n<meta property=\"og:description\" content=\"Un d\u00e9compte fiscal est en cours. Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, la ministre des Finances Chrystia Freeland a annonc\u00e9 que la proportion du gain en capital devant \u00eatre incluse dans la d\u00e9claration de revenus passera de 50\u202f% \u00e0 66,67\u202f%. 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Dans le plus r\u00e9cent budget f\u00e9d\u00e9ral, la ministre des Finances Chrystia Freeland a annonc\u00e9 que la proportion du gain en capital devant \u00eatre incluse dans la d\u00e9claration de revenus passera de 50\u202f% \u00e0 66,67\u202f%. 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