{"id":15288,"date":"2024-07-30T09:00:21","date_gmt":"2024-07-30T13:00:21","guid":{"rendered":"https:\/\/www.eckler.ca\/?p=15288"},"modified":"2024-07-30T11:42:01","modified_gmt":"2024-07-30T15:42:01","slug":"le-projet-de-loi-federal-c-59-reforme-les-conventions-de-retraite","status":"publish","type":"post","link":"https:\/\/www.eckler.ca\/fr\/le-projet-de-loi-federal-c-59-reforme-les-conventions-de-retraite\/","title":{"rendered":"Le projet de loi f\u00e9d\u00e9ral C-59 r\u00e9forme les conventions de retraite"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][basic_container container_size=&#8221;container container-narrow&#8221;][vc_column_text]<span style=\"color: #00425b;\"><em><strong>Communiqu\u00e9 sp\u00e9cial \u2013 Le 29 juillet 2024<\/strong><\/em><\/span><\/p>\n<p>Le 20\u00a0juin\u00a02024, le projet de loi\u00a0C-59, intitul\u00e9 <em>Loi d\u2019ex\u00e9cution de l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne de 2023<\/em>, a re\u00e7u la sanction royale. Le projet de loi comprend des mesures annonc\u00e9es dans le budget \u00e9conomique f\u00e9d\u00e9ral de 2023, notamment des r\u00e9formes relatives aux conventions de retraite (CR).<\/p>\n<p>En vertu de la <em>Loi de l\u2019imp\u00f4t sur le revenu<\/em> (LIR), les r\u00e9gimes compl\u00e9mentaires de retraite (RCR) non enregistr\u00e9s constituant des conventions financ\u00e9es et garanties sont g\u00e9n\u00e9ralement consid\u00e9r\u00e9s comme des CR. Les cotisations vers\u00e9es au titre d\u2019une CR et les revenus de placement tir\u00e9s de ses actifs sont soumis \u00e0 un taux d\u2019imp\u00f4t remboursable de 50 %. L\u2019imp\u00f4t \u00e0 payer est conserv\u00e9 dans un compte d\u2019imp\u00f4t remboursable (CIR) aupr\u00e8s de l\u2019Agence de revenu du Canada (ARC) et ne g\u00e9n\u00e8re aucun revenu de placement. Les versements effectu\u00e9s dans le CIR sont progressivement rembours\u00e9s au fur et \u00e0 mesure que les prestations RCR sont vers\u00e9es aux membres \u00e0 partir du fonds de la CR.<\/p>\n<p>Avant le changement annonc\u00e9, les frais ou les primes pay\u00e9es pour une lettre de cr\u00e9dit ou un cautionnement \u00e9taient assujettis \u00e0 cet imp\u00f4t remboursable. Ainsi, un promoteur de RCR qui utilisait une lettre de cr\u00e9dit ou un cautionnement pour garantir les prestations RCR devait verser \u00e0 l\u2019ARC un montant \u00e9gal aux frais ou aux primes pay\u00e9s pour cette lettre de cr\u00e9dit ou ce cautionnement, ce qui doublait le co\u00fbt de la garantie. \u00a0Par ailleurs, comme les prestations exigibles au titre d\u2019un RCR non adoss\u00e9 \u00e0 des actifs ne sont pas ordinairement pay\u00e9es directement par le promoteur, elles devenaient pour ainsi dire irr\u00e9cup\u00e9rables pendant l\u2019existence du r\u00e9gime.<\/p>\n<p>La r\u00e9forme cr\u00e9e une exemption pour les frais ou les primes pay\u00e9s pour obtenir ou renouveler une lettre de cr\u00e9dit ou un cautionnement destin\u00e9 \u00e0 garantir les prestations RCR dans le cadre d\u2019un CR. Elle permet aussi aux employeurs de demander un remboursement de l\u2019imp\u00f4t remboursable d\u00e9j\u00e0 pay\u00e9 pour les frais ou les primes en question vis\u00e9s par l\u2019exemption, laquelle s\u2019applique r\u00e9troactivement jusqu\u2019au 28\u00a0mars\u00a02023. L\u2019admissibilit\u00e9 \u00e0 un remboursement de frais ant\u00e9rieurement pay\u00e9s entre en vigueur d\u00e8s l\u2019ann\u00e9e d\u2019imposition\u00a02024. Le remboursement pour une ann\u00e9e d\u2019imposition se limitera \u00e0 50\u00a0% de la totalit\u00e9 des prestations de retraite pay\u00e9es directement au cours de l\u2019ann\u00e9e, jusqu\u2019\u00e0 concurrence du montant d\u2019imp\u00f4t remboursable d\u00e9j\u00e0 pay\u00e9. Selon le solde du CIR \u00e0 l\u2019ARC et le montant des prestations vers\u00e9es annuellement par le promoteur du r\u00e9gime, il faudra possiblement plusieurs ann\u00e9es pour r\u00e9cup\u00e9rer le montant total d\u00e9j\u00e0 pay\u00e9 \u00e0 titre d\u2019imp\u00f4t remboursable.[\/vc_column_text]<div class=\"clearfix global-margin-y\"><\/div>[vc_column_text]<\/p>\n<blockquote><p>Le changement propos\u00e9 constitue certainement une bonne nouvelle pour les employeurs qui ont recours \u00e0 de tels instruments pour garantir leurs prestations RCR. Les promoteurs qui ne l\u2019ont pas d\u00e9j\u00e0 fait doivent imm\u00e9diatement cesser le versement d\u2019imp\u00f4t remboursable pour les frais ou les primes pay\u00e9s pour des lettres de cr\u00e9dit ou des cautionnements. Pour demander un remboursement, les promoteurs doivent \u00ab\u00a0effectuer un choix aupr\u00e8s du ministre sous la forme et de la mani\u00e8re prescrites\u00a0\u00bb, comme l\u2019exige la LIR. Le formulaire servant \u00e0 effectuer ce choix devrait \u00eatre disponible prochainement et sera possiblement inclus dans le formulaire\u00a0T3-RCA Convention de retraite (CR)\u00a0\u2013 D\u00e9claration de l\u2019Imp\u00f4t de la Partie\u00a0XI.3.<\/p><\/blockquote>\n<p>[\/vc_column_text]<div class=\"clearfix global-margin-y\"><\/div>[vc_column_text]Si vous avez des questions sur ce sujet ou sur d&#8217;autres sujets li\u00e9s aux pensions, veuillez communiquer avec votre <a href=\"https:\/\/www.eckler.ca\/fr\/lets-talk\/\" target=\"_blank\" rel=\"noopener\">conseiller Eckler<\/a> ou nous contacter \u00e0 l&#8217;adresse <a href=\"https:\/\/www.eckler.ca\/fr\/\" target=\"_blank\" rel=\"noopener\">Eckler.ca.<\/a>[\/vc_column_text][\/basic_container][\/vc_column][\/vc_row][vc_row][vc_column][basic_container container_size=&#8221;container container-narrow&#8221; bg_type=&#8221;solid&#8221; bg_color=&#8221;bg-light&#8221;]<div class=\"clearfix global-margin-y\"><\/div>[vc_column_text]<span style=\"font-size: small;\">Ce <em>Communiqu\u00e9 sp\u00e9cial<\/em> a \u00e9t\u00e9 pr\u00e9par\u00e9 \u00e0 des fins d\u2019information g\u00e9n\u00e9rale seulement et ne constitue pas des conseils professionnels. Si vous avez besoin de conseils professionnels relativement \u00e0 des aspects trait\u00e9s dans cette publication, veuillez communiquer avec un conseiller d\u2019Eckler. <\/span>[\/vc_column_text]<div class=\"clearfix global-margin-y\"><\/div>[\/basic_container][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][basic_container container_size=&#8221;container container-narrow&#8221;][vc_column_text]Communiqu\u00e9 sp\u00e9cial \u2013 Le 29 juillet 2024<\/p>\n<p>Le 20\u00a0juin\u00a02024, le projet de loi\u00a0C-59, intitul\u00e9 Loi d\u2019ex\u00e9cution de l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne de 2023, a re\u00e7u la sanction royale. &hellip; [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":15292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[579,67],"tags":[266,255,580,387,581],"class_list":["post-15288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-legislatives","category-communique-special-fr","tag-alberta-fr","tag-consultation-en-regimes-de-retraite","tag-des-reformes-relatives-aux-conventions-de-retraite","tag-plans-de-pension-a-prestations-cibles","tag-regimes-de-retraite-complementaire","service-conseil-en-matiere-de-retraite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - 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