{"id":48213,"date":"2025-03-13T09:36:42","date_gmt":"2025-03-13T13:36:42","guid":{"rendered":"https:\/\/ivari.ca\/?post_type=whats-happening&#038;p=48213"},"modified":"2025-03-14T09:13:30","modified_gmt":"2025-03-14T13:13:30","slug":"taux-federal-dinclusion-des-gains-en-capital","status":"publish","type":"whats-happening","link":"https:\/\/ivari.ca\/fr\/quoi-de-neuf\/taux-federal-dinclusion-des-gains-en-capital\/","title":{"rendered":"Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1634649296002{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00a0\u00bb el_id=\u00a0\u00bbpost-banner\u00a0\u00bb el_class=\u00a0\u00bbpost-banner-blue\u00a0\u00bb][vc_column][vc_row_inner content_placement=\u00a0\u00bbbottom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1741872885112{background-image: url(https:\/\/ivari.ca\/files\/shutterstock_1233205303-scaled.jpg?id=48214) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00a0\u00bb el_class=\u00a0\u00bbpost-banner\u00a0\u00bb][vc_column_inner el_class=\u00a0\u00bbimage-row-text-column\u00a0\u00bb width=\u00a0\u00bb2\/5&Prime;][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<\/p>\n<h1>\t\t\t<span id=\"typedjs32\" class=\"animated-typed-js-shortcode \"><\/span>\n\t\t\t<script>\n\t\t\tvar typedjs32 = new Typed('#typedjs32', {\n\t\t\t\tstrings: [\"Taux f\\u00e9d\\u00e9ral d\\u2019inclusion des gains en capital \"],\n\t\t\t\ttypeSpeed: 80,\n\t\t\t\tbackSpeed: 50,\n\t\t\t\tbackDelay: 500,\n\t\t\t\tstartDelay: 1000,\n\t\t\t\tloop: false,\n\t\t\t\tloopCount: 0,\n\t\t\t\tfadeOut: false,\n\t\t\t\tfadeOutDelay: 500,\n\t\t\t\tsmartBackspace: true,\n\t\t\t\tshuffle: false,\n\t\t\t\tshowCursor: true,\n\t\t\t\tcursorChar: \"|\"\n\t\t\t});\n\t\t\t<\/script>\n\n\t\t<\/h1>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb3\/5&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1604591925847{margin-top: 0px !important;margin-bottom: 0px !important;border-top-width: 0px !important;border-bottom-width: 0px !important;padding-top: 24px !important;padding-bottom: 40px !important;}\u00a0\u00bb][vc_column][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<\/p>\n<h2>Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital : proposition repouss\u00e9e au 1<sup>er<\/sup> janvier 2026<\/h2>\n<h3>CASES SUPPL\u00c9MENTAIRES SUR LES FEUILLETS T3\/RELEV\u00c9S 16 (QU\u00c9BEC)<\/h3>\n<p>Nous avons envoy\u00e9 un communiqu\u00e9 \u00e0 tous les titulaires de police les informant de certains changements apport\u00e9s par le gouvernement f\u00e9d\u00e9ral en ce qui concerne leurs feuillets T3\/Relev\u00e9s 16 (Qu\u00e9bec).<\/p>\n<h3>Ce qu\u2019il faut savoir<\/h3>\n<p>Le taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital pour 2024 correspond \u00e0 la moiti\u00e9 de la valeur, ce qui signifie que la moiti\u00e9 d\u2019un gain en capital est imposable avant le 1<sup>er<\/sup> janvier 2026. Le gouvernement f\u00e9d\u00e9ral pr\u00e9voyait de faire passer la partie imposable des gains en capital de la moiti\u00e9 aux deux tiers en juin 2024. Ce changement est maintenant report\u00e9 au 1<sup>er<\/sup> janvier 2026.<\/p>\n<p>Des cases suppl\u00e9mentaires dans les feuillets T3\/Relev\u00e9s 16 (Qu\u00e9bec) pour 2024 servent \u00e0 identifier la p\u00e9riode 1 (du 1<sup>er<\/sup> janvier au 24 juin 2024) et la p\u00e9riode 2 (du 25 juin au 31 d\u00e9cembre 2024). Ces renseignements sont fournis conform\u00e9ment aux directives de l\u2019Agence du revenu du Canada relatives aux feuillets T3 et \u00e0 celles de Revenu Qu\u00e9bec portant sur les feuillets d\u2019imp\u00f4t Relev\u00e9 16.<\/p>\n<table class=\"custom-table\">\n<tbody>\n<tr>\n<th colspan=\"2\"><strong>Feuillets T3<\/strong><\/th>\n<th><strong>Relev\u00e9s 16 (Qu\u00e9bec)<\/strong><\/th>\n<\/tr>\n<tr>\n<td><strong>Case 21 (gains en capital)<\/strong><\/td>\n<td><strong>Case 37 (pertes en capital nettes des fonds distincts d\u2019assurance)<\/strong><\/td>\n<td><strong>Case A (gains en capital nets \/[pertes])<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Cases suppl\u00e9mentaires : <\/strong><\/p>\n<ul>\n<li><strong>Case 52 pour la p\u00e9riode 1<\/strong><\/li>\n<li><strong>Case 53 pour la p\u00e9riode 2<\/strong><\/li>\n<\/ul>\n<\/td>\n<td><strong>Cases suppl\u00e9mentaires :<\/strong><\/p>\n<ul>\n<li><strong>Case 58 pour la p\u00e9riode 1<\/strong><\/li>\n<li><strong>Case 59 pour la p\u00e9riode 2<\/strong><\/li>\n<\/ul>\n<\/td>\n<td><strong>Cases suppl\u00e9mentaires :<\/strong><\/p>\n<ul>\n<li><strong>Case A-5 pour la p\u00e9riode 1<\/strong><\/li>\n<li><strong>Case A-6 pour la p\u00e9riode 2<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>En lisant le verso des feuillets et relev\u00e9s, les clients pourront obtenir plus de d\u00e9tails sur les cases.<\/p>\n<p>Pour toutes questions, le client peut contacter son conseiller financier ou fiscal, ou consulter les sites internet de Revenu Qu\u00e9bec ou de l\u2019Agence du revenu du Canada (ARC).[\/vc_column_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<\/p>\n<div class=\"disclaimer\"><strong>AVIS DE NON-RESPONSABILIT\u00c9 :<\/strong> LE PR\u00c9SENT DOCUMENT EST FOURNI \u00c0 TITRE D\u2019INFORMATION UNIQUEMENT ET NE CONSTITUE NI DES CONSEILS EN MATI\u00c8RE DE PLACEMENT NI DES CONSEILS JURIDIQUES, FISCAUX OU AUTRES. VEUILLEZ CONSULTER UN CONSEILLER QUALIFI\u00c9 POUR OBTENIR DES CONSEILS PROPRES \u00c0 VOTRE SITUATION.<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>  Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital : proposition repouss\u00e9e&#8230;<\/p>\n","protected":false},"featured_media":48215,"template":"","target_channels":[533,440,442,446,444],"query_groups":[],"class_list":["post-48213","whats-happening","type-whats-happening","status-publish","has-post-thumbnail","hentry","target_channels-administrator-fr","target_channels-brokerage-fr","target_channels-greatway-fr","target_channels-staff-fr","target_channels-wfg-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital - ivari<\/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:\/\/ivari.ca\/fr\/quoi-de-neuf\/taux-federal-dinclusion-des-gains-en-capital\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital - ivari\" \/>\n<meta property=\"og:description\" content=\"Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital : proposition repouss\u00e9e...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ivari.ca\/fr\/quoi-de-neuf\/taux-federal-dinclusion-des-gains-en-capital\/\" \/>\n<meta property=\"og:site_name\" content=\"ivari\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-14T13:13:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ivari.ca\/files\/shutterstock_1233205303-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/\",\"url\":\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/\",\"name\":\"Taux f\u00e9d\u00e9ral d\u2019inclusion des gains en capital - ivari\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ivari.ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ivari.ca\\\/files\\\/shutterstock_1233205303-scaled.jpg\",\"datePublished\":\"2025-03-13T13:36:42+00:00\",\"dateModified\":\"2025-03-14T13:13:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ivari.ca\\\/fr\\\/quoi-de-neuf\\\/taux-federal-dinclusion-des-gains-en-capital\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ivari.ca\\\/files\\\/shutterstock_1233205303-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ivari.ca\\\/files\\\/shutterstock_1233205303-scaled.jpg\",\"width\":2560,\"height\":1272,\"caption\":\"Asian woman working laptop. 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