{"id":12605,"date":"2023-02-28T15:21:59","date_gmt":"2023-02-28T20:21:59","guid":{"rendered":"https:\/\/www.michaudgiannetti.com\/?p=12605"},"modified":"2023-03-17T11:03:08","modified_gmt":"2023-03-17T15:03:08","slug":"la-fiducie-un-outil-de-planification","status":"publish","type":"post","link":"https:\/\/www.michaudgiannetti.com\/en\/la-fiducie-un-outil-de-planification\/","title":{"rendered":"La fiducie: Un outil de planification"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-3-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color=&#8221;#efefef&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;10px&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]Les fiducies sont souvent pr\u00e9sentes dans les structures corporatives \u00e9tant donn\u00e9<br \/>\nqu\u2019elle offre flexibilit\u00e9, accorde certains avantages fiscaux et permettre de<br \/>\nprot\u00e9ger les actifs qu\u2019elles poss\u00e8dent.<\/p>\n<p>Au Qu\u00e9bec, la fiducie prend sa source dans le Code civil du Qu\u00e9bec et r\u00e9sulte<br \/>\nd\u2019un acte par lequel une personne, le constituant, transf\u00e8re de son patrimoine \u00e0<br \/>\nun autre patrimoine qu\u2019elle constitue, des biens qu\u2019elle affecte \u00e0 une fin particuli\u00e8re et qu\u2019un ou des fiduciaires s\u2019obligent \u00e0 d\u00e9tenir et \u00e0 administrer aux b\u00e9n\u00e9fices des b\u00e9n\u00e9ficiaires de la fiducie.<\/p>\n<p>Aux fins fiscales canadiennes, la fiducie est r\u00e9put\u00e9e avoir dispos\u00e9 de tous ses biens au 21 e anniversaire de la fiducie.<\/p>\n<p>Ce texte r\u00e9sume bri\u00e8vement l\u2019utilit\u00e9 et les caract\u00e9ristiques de la fiducie.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2>Utilit\u00e9 de la fiducie<\/h2>\n<ul>\n<li><strong>Flexibilit\u00e9 et souplesse\u00a0:<\/strong> La fiducie permet de d\u00e9tenir certains biens aux b\u00e9n\u00e9ficies de b\u00e9n\u00e9ficiaires sans pr\u00e9voir \u00e0 l\u2019avance le montant et le moment des distributions aux b\u00e9n\u00e9ficiaires ou m\u00eame le choix des b\u00e9n\u00e9ficiaires qui demeureront habituellement \u00e0 la discr\u00e9tion des fiduciaires.<\/li>\n<li><strong>Fractionnement de revenu :<\/strong> La fiducie permet de faire du fractionnement de revenus. Par exemple, une fiducie qui d\u00e9tient des actions d\u2019une soci\u00e9t\u00e9 pourra distribuer le paiement de dividendes \u00e0 des personnes \u00e0 charge (enfants majeurs, conjoint, parents, etc.) qui paieront peu ou pas d\u2019imp\u00f4ts sur les dividendes re\u00e7us.<\/li>\n<li><strong>Multiplication de l\u2019exon\u00e9ration du gain en capital :<\/strong> La fiducie permet la multiplication entre les b\u00e9n\u00e9ficiaires de la d\u00e9duction pour gain en capital qui est pr\u00e9sentement de 800 000 $ disponible lors de la disposition d\u2019actions admissibles de petite entreprise.<\/li>\n<li><strong>Report de l\u2019imp\u00f4t au d\u00e9c\u00e8s :<\/strong> La fiducie permet de reporter l\u2019imp\u00f4t sur un gain en capital important au moment du d\u00e9c\u00e8s de la personne qui aurait d\u00e9tenu les actifs, n&#8217;e\u00fbt \u00e9t\u00e9 de l\u2019existence de la fiducie.<\/li>\n<li><strong>Protection d\u2019actifs :<\/strong> La fiducie constituant un patrimoine distinct, les biens d\u00e9tenus en fiducie deviendront \u00e0 l\u2019abri des cr\u00e9anciers des personnes qui auraient d\u00e9tenu les actifs, n&#8217;e\u00fbt \u00e9t\u00e9 de l\u2019existence de la fiducie, et ce, dans certaines circonstances.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2>Caract\u00e9ristiques d\u2019une fiducie<\/h2>\n<ul>\n<li><strong>Fiducie discr\u00e9tionnaire ou non discr\u00e9tionnaire :<\/strong> Dans le cas d\u2019une fiducie discr\u00e9tionnaire, le fiduciaire a le pouvoir discr\u00e9tionnaire de prendre certaines d\u00e9cisions. Dans le cas d\u2019une fiducie non discr\u00e9tionnaire, les modalit\u00e9s des distributions aux b\u00e9n\u00e9ficiaires sont pr\u00e9cis\u00e9es dans l\u2019acte de fiducie et le fiduciaire n\u2019a aucun pouvoir discr\u00e9tionnaire \u00e0 l\u2019\u00e9gard de ces d\u00e9cisions.<\/li>\n<li><strong>Fiducie entre vifs ou fiducie testamentaire :<\/strong> Une fiducie cr\u00e9\u00e9e du vivant de l\u2019auteur de la fiducie est appel\u00e9e une fiducie entre vifs. \u00c0 l\u2019inverse, une fiducie cr\u00e9\u00e9e en cas de d\u00e9c\u00e8s de l\u2019auteur de la fiducie est appel\u00e9e une fiducie testamentaire.<\/li>\n<li><strong>Fiducie familiale :<\/strong> Lorsque tous les b\u00e9n\u00e9ficiaires d\u2019une fiducie sont membres d\u2019une m\u00eame famille, la fiducie est appel\u00e9e une fiducie familiale. \u00c0 titre d\u2019exemple, les b\u00e9n\u00e9ficiaires d\u2019une fiducie pourraient \u00eatre constitu\u00e9s d\u2019un couple, leurs enfants et petits-enfants et pourrait \u00e9galement pr\u00e9voir les grands-parents.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]La fiducie constitue donc un outil de planification utile pour les entrepreneurs en croissance ainsi que ceux en pr\u00e9paration d\u2019un transfert d\u2019entreprise ou de la<br \/>\nretraite.<\/p>\n<p>Si vous avez des questions concernant les fiducies, n\u2019h\u00e9sitez pas \u00e0 me laisser<br \/>\nvos commentaires ou me contacter, il me fera plaisir de vous conseiller ou de<br \/>\nfournir de plus amples explications.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; 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