{"id":8517,"date":"2015-03-18T00:00:00","date_gmt":"2015-03-18T04:00:00","guid":{"rendered":"https:\/\/wp.edilex.com\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\/"},"modified":"2024-03-26T10:58:22","modified_gmt":"2024-03-26T14:58:22","slug":"plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015","status":"publish","type":"post","link":"https:\/\/edilex.com\/fr\/blog\/2015\/03\/18\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\/","title":{"rendered":"Plafond de l\u2019exon\u00e9ration des gains en capital major\u00e9"},"content":{"rendered":"<p>En raison de la formule d\u2019indexation annuelle, l\u2019exon\u00e9ration cumulative des gains en capital (\u00ab ECGC \u00bb) pour les actions admissibles de petites entreprises, les biens agricoles admissibles et les biens de p\u00eache admissibles est pass\u00e9e de 800 000 \u00e0 813 600 $ en 2015 au titre de la disposition de biens pour les ann\u00e9es post\u00e9rieures \u00e0 2014.<\/p>\n<p><strong>Contexte<\/strong><\/p>\n<p>Les particuliers ont droit \u00e0 une exon\u00e9ration cumulative des gains en capital de 813 600 $ \u00e0 compter de 2015 pour certaines actions de petites entreprises et certains biens agricoles et biens de p\u00eache. Lorsque cette exon\u00e9ration s\u2019applique, le gain en capital imposable est quand m\u00eame inclus dans le revenu aux fins de l\u2019imp\u00f4t, mais il est compens\u00e9 par une d\u00e9duction qui entre dans le calcul du revenu imposable. Dans son budget 2013, le gouvernement f\u00e9d\u00e9ral avait instaur\u00e9 des mesures pr\u00e9voyant la bonification de l\u2019ECGC \u00e0 800 000 $ et l\u2019indexation de ce nouveau plafond en fonction de l\u2019inflation pour les ann\u00e9es post\u00e9rieures \u00e0 2014. Le facteur d\u2019indexation pour 2015 est de 1,7 %.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En raison de la formule d\u2019indexation annuelle, l\u2019exon\u00e9ration cumulative des gains en capital (\u00ab ECGC \u00bb) pour les actions admissibles de petites [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-8517","post","type-post","status-publish","format-standard","hentry","category-actualites-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Plafond de l\u2019exon\u00e9ration des gains en capital major\u00e9 - Edilex.com<\/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:\/\/edilex.com\/fr\/blog\/2015\/03\/18\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plafond de l\u2019exon\u00e9ration des gains en capital major\u00e9\" \/>\n<meta property=\"og:description\" content=\"En raison de la formule d\u2019indexation annuelle, l\u2019exon\u00e9ration cumulative des gains en capital (\u00ab ECGC \u00bb) pour les actions admissibles de petites [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/edilex.com\/fr\/blog\/2015\/03\/18\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\/\" \/>\n<meta property=\"og:site_name\" content=\"Edilex.com\" \/>\n<meta property=\"article:published_time\" content=\"2015-03-18T04:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-26T14:58:22+00:00\" \/>\n<meta name=\"author\" content=\"Edilex\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Edilex\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/edilex.com\\\/fr\\\/blog\\\/2015\\\/03\\\/18\\\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/edilex.com\\\/fr\\\/blog\\\/2015\\\/03\\\/18\\\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\\\/\"},\"author\":{\"name\":\"Edilex\",\"@id\":\"https:\\\/\\\/edilex.com\\\/fr\\\/#\\\/schema\\\/person\\\/52d2044714c536753fb0add3ceb175db\"},\"headline\":\"Plafond de l\u2019exon\u00e9ration des gains en capital major\u00e9\",\"datePublished\":\"2015-03-18T04:00:00+00:00\",\"dateModified\":\"2024-03-26T14:58:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/edilex.com\\\/fr\\\/blog\\\/2015\\\/03\\\/18\\\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\\\/\"},\"wordCount\":179,\"publisher\":{\"@id\":\"https:\\\/\\\/edilex.com\\\/fr\\\/#organization\"},\"articleSection\":[\"Actualit\u00e9s juridiques\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/edilex.com\\\/fr\\\/blog\\\/2015\\\/03\\\/18\\\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\\\/\",\"url\":\"https:\\\/\\\/edilex.com\\\/fr\\\/blog\\\/2015\\\/03\\\/18\\\/plafond-de-lexoneration-des-gains-en-capital-majore-en-raison-de-lindexation-de-2015\\\/\",\"name\":\"Plafond de l\u2019exon\u00e9ration des gains en capital major\u00e9 - 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