{"id":6016,"date":"2024-01-09T11:23:56","date_gmt":"2024-01-09T16:23:56","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=6016"},"modified":"2024-03-04T16:27:12","modified_gmt":"2024-03-04T21:27:12","slug":"deadline-reminder-2023-prescribed-rate-loan-interest-payment","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/deadline-reminder-2023-prescribed-rate-loan-interest-payment\/","title":{"rendered":"Rappel de la date limite: Paiement des int\u00e9r\u00eats de 2023 des pr\u00eats \u00e0 taux prescrit"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6016\" class=\"elementor elementor-6016\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a0195e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a0195e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f7f81e2\" data-id=\"6f7f81e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b2e19d elementor-widget elementor-widget-text-editor\" data-id=\"2b2e19d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2024\/06\/AWPG_Deadline_Reminder_2023_Prescribed_Rate_Loan_Interest_Payment_01_2024_Final_FR.pdf\" target=\"_blank\" rel=\"noopener\">En savoir plus ici.<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c748e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c748e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fad0df\" data-id=\"9fad0df\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd65904 elementor-widget elementor-widget-text-editor\" data-id=\"dd65904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Vous devez rappeler aux clients ayant \u00e9tabli un pr\u00eat \u00e0 taux prescrit de payer les int\u00e9r\u00eats appropri\u00e9s pour l\u2019ann\u00e9e 2023 <strong>au plus tard le 30 janvier 2024.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c636290 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c636290\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f9c0934\" data-id=\"f9c0934\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8d0d62 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c8d0d62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-invoice-dollar\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f0a8519\" data-id=\"f0a8519\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb319d1 elementor-widget elementor-widget-heading\" data-id=\"cb319d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce qu\u2019un pr\u00eat \u00e0 taux prescrit?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3677fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3677fb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e291074\" data-id=\"e291074\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-438d6ae elementor-widget elementor-widget-text-editor\" data-id=\"438d6ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Un pr\u00eat \u00e0 taux prescrit est l\u2019une des rares possibilit\u00e9s de fractionnement du revenu offertes aux Canadiens, qui ne contrevient pas aux diverses \u00ab r\u00e8gles d\u2019attribution \u00bb de la <i>Loi de l\u2019imp\u00f4t sur le revenu<\/i> <em>(Canada)<\/em>.<\/p>\n<p class=\"translation-block\">Une strat\u00e9gie de pr\u00eat \u00e0 taux prescrit permet aux Canadiens de pr\u00eater l\u00e9gitimement du capital, ainsi que de placer les revenus et les gains d\u00e9coulant du pr\u00eat \u00e0 leur \u00e9poux ou conjoint de fait ou bien \u00e0 une fiducie <i> entre vifs, <\/i>tandis que les b\u00e9n\u00e9ficiaires paient de l\u2019imp\u00f4t \u00e0 des taux marginaux moindres. Si le pr\u00eat est bien structur\u00e9, l\u2019unit\u00e9 familiale paiera dans l\u2019ensemble moins d\u2019imp\u00f4t sur ces revenus et ces gains.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e02eae4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e02eae4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8259abc\" data-id=\"8259abc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-91d16be elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"91d16be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-32f2704\" data-id=\"32f2704\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d03cece elementor-widget elementor-widget-heading\" data-id=\"d03cece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quand les int\u00e9r\u00eats sont-ils dus?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c73ccb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c73ccb6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7fe847\" data-id=\"a7fe847\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa721d3 elementor-widget elementor-widget-text-editor\" data-id=\"fa721d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les int\u00e9r\u00eats sur un pr\u00eat \u00e0 taux prescrit doivent \u00eatre<em>\u00ab pay\u00e9s au plus tard 30 jours apr\u00e8s la fin de l\u2019ann\u00e9e donn\u00e9e \u00bb.<\/em>Comme une<em>\u00ab ann\u00e9e donn\u00e9e \u00bb<\/em>fait r\u00e9f\u00e9rence dans la plupart des cas \u00e0 une ann\u00e9e civile, l\u2019ann\u00e9e se termine le 31 d\u00e9cembre. Pour que les pr\u00eats \u00e0 taux prescrit en cours demeurent valides, l\u2019emprunteur doit veiller \u00e0 ce que les int\u00e9r\u00eats requis soient vers\u00e9s au pr\u00eateur <strong>au plus tard le 30 janvier 2024.<\/strong><\/p>\n<p>Les int\u00e9r\u00eats doivent \u00eatre pay\u00e9s m\u00eame si le pr\u00eat \u00e0 taux prescrit a \u00e9t\u00e9 accord\u00e9 au cours de l\u2019ann\u00e9e ou si des fonds suppl\u00e9mentaires ont \u00e9t\u00e9 pr\u00eat\u00e9s ou rembours\u00e9s. Lorsque le solde du pr\u00eat a chang\u00e9 au cours de l\u2019ann\u00e9e (p. ex., un paiement de capital a \u00e9t\u00e9 effectu\u00e9), les int\u00e9r\u00eats \u00e0 payer doivent \u00eatre calcul\u00e9s au prorata en fonction du nombre de jours dans l\u2019ann\u00e9e o\u00f9 chaque solde diff\u00e9rent restait impay\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb5ff54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb5ff54\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d46aad5\" data-id=\"d46aad5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-204ed53 elementor-widget elementor-widget-text-editor\" data-id=\"204ed53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Par exemple: <\/strong><\/p>\n<ol>\n<li>Un pr\u00eat \u00e0 taux prescrit de 100 000 $ a \u00e9t\u00e9 \u00e9tabli le 1er d\u00e9cembre 2023 \u00e0 un taux de 5 %. Les int\u00e9r\u00eats courus du 1er au 31 d\u00e9cembre doivent \u00eatre calcul\u00e9s et pay\u00e9s au plus tard le 30 janvier 2024.<\/li>\n<li>Un pr\u00eat \u00e0 taux prescrit de 2 millions de dollars a \u00e9t\u00e9 \u00e9tabli le 1er juillet 2023, et la moiti\u00e9 du principal du pr\u00eat (1 million de dollars) a \u00e9t\u00e9 rembours\u00e9 le\n15 d\u00e9cembre 2023. L\u2019int\u00e9r\u00eat pour 2023 sera de 5 %sur 2 millions de dollars (du 1er juillet au 14 d\u00e9cembre) plus 5 % sur 1 million de dollars (du 15 au\n31 d\u00e9cembre). Les int\u00e9r\u00eats doivent \u00eatre vers\u00e9s au plus tard le 30 janvier 2024.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1704241 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1704241\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ac30232\" data-id=\"ac30232\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efe642a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"efe642a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-hand-holding-usd\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7f14507\" data-id=\"7f14507\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1084750 elementor-widget elementor-widget-heading\" data-id=\"1084750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment les int\u00e9r\u00eats doivent-ils \u00eatre pay\u00e9s?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0bca15f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0bca15f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0a8922\" data-id=\"c0a8922\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-000fed9 elementor-widget elementor-widget-text-editor\" data-id=\"000fed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il est pr\u00e9f\u00e9rable que l\u2019emprunteur paie les int\u00e9r\u00eats requis \u00e0 partir de son propre compte distinct. Il faut \u00e9viter d\u2019utiliser des comptes de ch\u00e8ques ou de placements conjoints pour effectuer le paiement. Lorsqu\u2019un pr\u00eat \u00e0 taux prescrit est \u00e9tabli entre \u00e9poux ou conjoints de fait, l\u2019emprunteur verse souvent les int\u00e9r\u00eats de son compte de placement au compte de placement du pr\u00eateur.<\/p>\n<p>Les paiements d\u2019int\u00e9r\u00eats devraient \u00eatre consign\u00e9s au cas o\u00f9 l\u2019Agence du revenu du Canada demanderait des preuves. Comme pour les autres renseignements fiscaux justificatifs, il est g\u00e9n\u00e9ralement recommand\u00e9 de conserver les documents pendant au moins six ans.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b2b267 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b2b267\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3f6a110\" data-id=\"3f6a110\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d010132 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"d010132\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-question-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2d07b18\" data-id=\"2d07b18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43a9637 elementor-widget elementor-widget-heading\" data-id=\"43a9637\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Que se passe-t-il si les int\u00e9r\u00eats ne sont pas pay\u00e9s?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ae445b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ae445b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e0650e\" data-id=\"5e0650e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13e3e78 elementor-widget elementor-widget-text-editor\" data-id=\"13e3e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si les int\u00e9r\u00eats ne sont pas pay\u00e9s \u00e0 temps, les \u00ab r\u00e8gles d\u2019attribution \u00bb s\u2019appliqueront et les avantages fiscaux de la strat\u00e9gie de pr\u00eat \u00e0 taux prescrit seront perdus.<\/p>\n<p>M\u00eame si un nouveau pr\u00eat \u00e0 taux prescrit peut \u00eatre \u00e9tabli de fa\u00e7on \u00e0 r\u00e9cup\u00e9rer les avantages fiscaux, il peut y avoir plusieurs cons\u00e9quences n\u00e9gatives lorsque les int\u00e9r\u00eats ne sont pas pay\u00e9s \u00e0 temps.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42a012b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42a012b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eff96b1\" data-id=\"eff96b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6faad5b elementor-widget elementor-widget-text-editor\" data-id=\"6faad5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u2022 Honoraires professionnels:<\/strong> L\u2019\u00e9tablissement d\u2019un pr\u00eat \u00e0 taux prescrit est g\u00e9n\u00e9ralement assorti d\u2019honoraires professionnels. Par exemple, il faudrait retenir les services d\u2019un avocat pour r\u00e9diger une nouvelle convention de pr\u00eat et documenter le nouveau pr\u00eat \u00e0 taux prescrit. En outre, des honoraires de comptables ou de conseillers fiscaux peuvent \u00e9galement devoir \u00eatre vers\u00e9s.<\/p>\n<p><strong> \u2022 Perte d\u2019acc\u00e8s \u00e0 un taux d\u2019int\u00e9r\u00eat inf\u00e9rieur:<\/strong> Les taux prescrits ont fortement augment\u00e9 au cours de la derni\u00e8re ann\u00e9e et ont \u00e9t\u00e9 fix\u00e9s \u00e0 6 % pour le premier trimestre de 2024. \u00c9tant donn\u00e9 que le taux d\u2019int\u00e9r\u00eat est \u00ab immobilis\u00e9 \u00bb au moment de l\u2019\u00e9tablissement d\u2019un pr\u00eat \u00e0 taux prescrit, l\u2019absence d\u2019un paiement d\u2019int\u00e9r\u00eat peut annuler un pr\u00eat immobilis\u00e9 \u00e0 un taux inf\u00e9rieur\n(bon nombre d\u2019entre eux ont \u00e9t\u00e9 \u00e9tablis \u00e0 1 %). En g\u00e9n\u00e9ral, plus le taux prescrit associ\u00e9 au pr\u00eat est bas, plus les avantages fiscaux sont \u00e9lev\u00e9s.<\/p>\n<p><strong>\u2022 Liquidation du portefeuille:<\/strong> Lorsque le pr\u00eat \u00e0 taux prescrit a \u00e9t\u00e9 utilis\u00e9 par l\u2019emprunteur pour acheter des titres n\u00e9gociables, il est g\u00e9n\u00e9ralement pr\u00e9f\u00e9rable de liquider le portefeuille, de r\u00e9gler le pr\u00eat \u00e0 taux prescrit \u00ab non valide \u00bb, d\u2019\u00e9tablir un nouveau pr\u00eat \u00e0 taux prescrit et d\u2019investir. Si les placements initiaux sont liquid\u00e9s \u00e0 perte, puis rachet\u00e9s, les r\u00e8gles relatives aux pertes superficielles doivent \u00eatre prises en compte.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f6a79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29f6a79\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c5c237\" data-id=\"5c5c237\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d137fd elementor-widget elementor-widget-text-editor\" data-id=\"9d137fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Remarque:<\/strong> Il faut obtenir des conseils fiscaux professionnels si un pr\u00eat \u00e0 taux prescrit est en situation irr\u00e9guli\u00e8re \u00e0 la suite de paiements d\u2019int\u00e9r\u00eats manqu\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Clients who have implemented a prescribed rate loan should be reminded to pay the appropriate interest relating<br \/>\nto the 2022 year on or before January 30, 2023.<\/p>","protected":false},"author":14,"featured_media":4038,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[79,78,83],"class_list":["post-6016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning","tag-english","tag-francais","tag-french"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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