Saison des impôts
Nouveautés 2016
Taux d’imposition
Le 7 décembre 2015, le gouvernement de M. Trudeau annonçait des mesures à l’égard de l’impôt des particuliers pour 2016. Le taux d’impôt des particuliers sur les revenus imposables supérieurs à 200 000 $ augmente de 3.34 % pour les résidents du Québec.
Par ailleurs, le gouvernement a annoncé une baisse du taux d’imposition de 1,25 % ( pour les résidents du Québec) sur la tranche de revenu se situant entre 45 000 $ et 90 000 $. Ceci représente une économie potentielle d’impôt de près de 600 $ pour un contribuable québécois gagnant 90 000 $.
Familles
Allocation canadienne pour enfants – Nouveau régime
Dans le budget fédéral du 22 mars 2016, le gouvernement fédéral annonce la mise en place de l’Allocation canadienne pour enfants (ACE) qui remplace les trois régimes suivants :
- l’ancien système d’allocation familiale;
- la prestation universelle pour la garde d’enfants (PUGE);
- Baisse d’impôt pour les familles ayant des enfants de moins de 18 ans.
Le tableau qui suit illustre les montants de la nouvelle Allocation canadienne pour les enfants de même que le Paiement de soutien qui est versé par le gouvernement du Québec.
Seuils de réduction
Ces montants sont non imposables mais sont réduits à partir d’un revenu familial de l’ordre de 35 000 $ au fédéral et de 48 000 $ au Québec
Cette nouvelle allocation qui s’élève à 6 400 $ par enfant de moins de 6 ans (5 400 $ de 6 à 17 ans) peut représenter une somme très intéressante pour une famille avec plusieurs enfants gagnant un faible revenu. Par exemple une jeune famille de 3 enfants de moins de 7 ans et ayant un revenu familial de l’ordre de 35 000$ a droit à un montant non imposable de l’ordre de 24 000 $ (19 200$ du fédéral et 4 818 $ du Québec).
On constate par ailleurs que selon le nombre d’enfants, les familles peuvent conserver une partie des allocations jusqu’à un revenu relativement élevé soit de l’ordre de 200 000 $ à 250 000 $ au fédéral et de 80 000 $ à 150 000 $ au Québec.
Les montants l’ACE et du Paiement de soutien sont ajustés au 1er juillet de chaque année en fonction du revenu net familial des déclarations d’impôt personnelles de l’année précédente.
Étant donné le montant élevé de ces nouvelles allocations, celles-ci deviennent un élément de planification important à considérer dans l’établissement d’une bonne stratégie de rémunération pour les clients incorporés ayant des enfants.
Crédit d’impôt pour activités sportives pour enfants
Le crédit d’impôt pour activités sportives pour les enfants âgés jusqu’à 16 ans (6 à 16 ans au Québec) sera réduit au fédéral de 50% en 2016 et éliminé en 2017 tel que l’illustre le tableau qui suit:
Il est à noter par ailleurs que le montant maximal pour les activités artistiques sera de 250 $ au fédéral en 2016 et le crédit sera aussi éliminé en 2017.
Garderies subventionnés (CPE à 7,55$)
La nouvelle contribution parentale qui avait été mise en place en 2015 s’appliquait aux deux premiers enfants en garderie subventionnée. Le gouvernement s’était ensuite ravisé pour réduire de 50% la contribution pour le deuxième enfant.
Cette contribution s’applique graduellement à partir d’un revenu familial de 50 000 $ pour atteindre un maximum de 13,15$ par jour pour le premier enfant et 6,58$ par jour pour le second enfant lorsque le revenu familial atteint environ 160 000 $. Celle-ci s’ajoute aux impôts lors de la production des déclarations d’impôt.
Propriétaires
Crédit RénoVert
Un nouveau crédit d’impôt temporaire est mis en place pour encourager la réalisation de travaux écoresponsables. Il pourra être demandé pour les années 2016 et 2017. Ce nouveau programme est très similaire au programme ÉcoRénov qui avait été mis en place en 2013 et 2014.
Si le crédit est réparti en fonction des paiements sur les années 2016 et 2017, le total des dépenses admissibles sera quand même limité à 52 500 $. On ne sera toutefois pénalisé de 2 500$ qu’une seule fois sur le total des dépenses admissibles.
On peut à la fois réclamer le crédit sur la résidence principale et sur le chalet. On peut donc bénéficier deux fois du crédit.
Pour bénéficier du crédit d’impôt RénoVert pour les années d’imposition 2016 ou 2017, vous devez vous assurer d’avoir fait remplir et signer l’Attestation de conformité de biens à des normes écoresponsables (TP-1029.RV.A) par l’entrepreneur responsable des travaux.
Exemption pour résidence principale
Le 3 octobre 2016 le ministre des Finances Bill Morneau annonçait quelques mesures touchant le domaine de l’immobilier. Selon l’une des mesures, les contribuables qui vendent leur résidence principale devront déclarer la transaction dans leur rapport d’impôt personnel.
Jusqu’à maintenant un propriétaire n’avait pas à déclarer la vente de sa résidence principale selon la politique administrative des autorités fiscales.
La nouvelle mesure vise à donner l’opportunité à l’ARC de vérifier si le gain réalisé sur la vente d’une résidence est bel et bien exempté d’impôt. Selon l’ARC certains contribuables semblent avoir abusé de cette notion.
Par exemple, dans le cas où un contribuable a l’habitude d’acheter à répétition des maisons pour les rénover tout en y habitant et les revendre en demandant l’exemption de résidence principale à chaque fois. L’ARC pourrait considérer que les profits réalisés à la revente constituent plutôt un revenu d’entreprise imposable.
Toujours selon l’ARC, (particulièrement plusieurs non-résidents achètent des maisons ou condos dans l’ouest canadien) et réclament l’exemption de résidence principale à la revente. L’ARC aura l’occasion d’examiner ces transactions.
Le gain en capital réalisé à la vente d’une résidence principale demeure généralement exonéré d’impôt. Cependant à partir de 2016 la vente devra être déclarée dans les rapports d’impôt. Ainsi si vous avez vendu votre maison ou votre chalet, il est important de nous fournir les renseignements requis ex: (coût et date d’acquisition, produit de disposition).
Si la disposition n’est pas déclarée dans le rapport d’impôt, une pénalité de 100 $ par mois après le 30 avril pourrait être appliquée par l’ARC jusqu’à un maximum de 8 000 $.
Si vous détenez à la fois une maison et un chalet et que vous avez vendu l’un des deux, n’hésitez pas à nous contacter afin de déterminer la meilleure stratégie à l’égard du choix de l’exemption de résidence principale qui peut généralement être réclamée pour l’un ou l’autre, mais pas les deux.
Crédit d’impôt pour l’accessibilité domiciliaire
Les personnes âgées de 65 ans et plus de même que les personnes admissibles au crédit d’impôt pour personnes handicapées pourront bénéficier de ce nouveau crédit en 2016 à l’égard de travaux pour la maison.
Les travaux doivent être de nature durable et faire partie intégrante du logement. Pour être admissibles les dépenses devront permettre :
- d’avoir accès au logement et d’y accomplir les tâches de la vie quotidienne;
- de réduire le risque de blessure dans le logement.
Par ailleurs les dépenses suivantes ne sont pas admissibles :
- entretien courant (jardinage, peinture, etc) et travaux ménagers;
- meubles, appareils électroniques et électroménagers;
- travaux de rénovation ayant pour but d’augmenter la valeur de la maison.
Si vous avez effectué des travaux admissible, en 2016, simplement nous envoyer une copie des factures relatives à ces travaux.
Étudiants
Les étudiants et leurs parents ont perdus plusieurs avantages fiscaux depuis les manifestations des Carrés Rouges au printemps 2012.
Ainsi en 2013, le gouvernement du Québec réduisait le crédit d’impôt pour frais de scolarité de 20% à 8% soit une réduction de 12%. C’est maintenant au tour du gouvernement fédéral d’intervenir en abolissant un crédit d’impôt pour étudiants qui existait depuis longtemps.
À partir de 2017, le crédit d’impôt pour études et pour manuels sera aboli au fédéral. Ce crédit permettait à un étudiant à temps plein ou à ses parents de bénéficier d’une économie d’impôt de l’ordre de 500 $.
Dons de charité
Le crédit d’impôt pour don de charité sera augmenté de 3,34 % lorsque le revenu du particulier excède 200 000 $ sur les dons de plus de 200 $.
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