{"id":16206,"date":"2023-07-27T07:48:00","date_gmt":"2023-07-27T14:48:00","guid":{"rendered":"https:\/\/peartreecanada.com\/?post_type=resources&p=16206"},"modified":"2025-11-21T07:51:08","modified_gmt":"2025-11-21T15:51:08","slug":"memoire-pour-les-consultations-pre-budgetaires-du-comite-permanent-des-finances-en-prevision-du-budget-federal-de-2024","status":"publish","type":"resources","link":"https:\/\/peartreecanada.com\/fr\/resources\/memoire-pour-les-consultations-pre-budgetaires-du-comite-permanent-des-finances-en-prevision-du-budget-federal-de-2024\/","title":{"rendered":"M\u00e9moire pour les consultations pr\u00e9-budg\u00e9taires du Comit\u00e9 permanent des finances en pr\u00e9vision du budget f\u00e9d\u00e9ral de 2024"},"content":{"rendered":"\n

<\/p>\n\n\n

Deux recommandations :<\/strong><\/p>\n

    \n
  1. \n

    Modifier les changements apport\u00e9s \u00e0 l\u2019imp\u00f4t minimum de remplacement (IMR) dans le Budget 2023 afin de ne pas r\u00e9duire ou \u00e9liminer les avantages \u00e9conomiques d\u00e9coulant du nouveau cr\u00e9dit d\u2019imp\u00f4t pour l\u2019exploration de min\u00e9raux critiques instaur\u00e9 dans le Budget 2022.<\/strong><\/p>\n<\/li>\n

  2. \n

    Clarifier le libell\u00e9 entourant les nouvelles annonces concernant la RGA\u00c9 (R\u00e8gle g\u00e9n\u00e9rale anti-\u00e9vitement) afin de s\u2019assurer que les mesures fiscales visant \u00e0 encourager l\u2019investissement \u00e0 haut risque dans l\u2019exploration des ressources, par l\u2019entremise du r\u00e9gime d\u2019actions accr\u00e9ditives, ne soient pas \u00e9limin\u00e9es par inadvertance, ce qui entra\u00eenerait des r\u00e9percussions \u00e9conomiques catastrophiques pour le secteur des ressources.<\/strong><\/p>\n<\/li>\n<\/ol>","protected":false},"featured_media":0,"template":"","content_type":[41],"topic":[32,46],"class_list":["post-16206","resources","type-resources","status-publish","hentry","content_type-download","topic-government-relations","topic-tax-regulatory"],"acf":[],"yoast_head":"\nPearTree | M\u00e9moire pour les consultations pr\u00e9-budg\u00e9taires du Comit\u00e9 permanent des finances en pr\u00e9vision du budget f\u00e9d\u00e9ral de 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