{"id":6849,"date":"2023-04-06T09:29:00","date_gmt":"2023-04-06T14:29:00","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=6849"},"modified":"2024-11-15T21:19:33","modified_gmt":"2024-11-16T02:19:33","slug":"reducing-household-taxes-through-cpp-sharing","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/reducing-household-taxes-through-cpp-sharing\/","title":{"rendered":"R\u00e9duction des imp\u00f4ts des m\u00e9nages  gr\u00e2ce au partage des pensions du RPC"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6849\" class=\"elementor elementor-6849\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-94b6fa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94b6fa4\" 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-a756a03\" data-id=\"a756a03\" 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-2b46427 elementor-widget elementor-widget-text-editor\" data-id=\"2b46427\" 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><a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/06\/AWPG-Tax-Article-CPP-Sharing-FR-1.pdf\" target=\"_blank\" rel=\"noopener\">En savoir plus ici.<\/a><\/p><p>Si vous touchez ou avez demand\u00e9 une pension de retraite (RPC) du R\u00e9gime de pensions du Canada \n(RPC) et que vous avez un \u00e9poux ou conjoint de \nfait dans une tranche d\u2019imposition inf\u00e9rieure, vous pourriez envisager de partager votre pension avec lui. Examinons le \u00ab pourquoi du comment \u00bb du partage  des pensions du RPC<\/p><p><strong>Pourquoi partager votre pension du RPC?<\/strong><\/p><p>Le partage d\u2019une pension du RPC peut r\u00e9duire la facture fiscale d\u2019une famille et se traduire par des \u00e9conomies d\u2019imp\u00f4t lorsqu\u2019un \u00e9poux ou conjoint de fait, ou un membre de la famille, re\u00e7oit une pension du RPC plus \u00e9lev\u00e9e que l\u2019autre conjoint et se trouve dans une tranche d\u2019imposition sup\u00e9rieure. La strat\u00e9gie transf\u00e8re effectivement la pension \u00e0 l\u2019\u00e9poux ou conjoint de fait dont le revenu est plus faible et dont le taux d\u2019imposition est inf\u00e9rieur. Leur partage ne change pas le montant total de la pension re\u00e7ue, mais change plut\u00f4t la personne qui d\u00e9clare cette pension et l\u2019imp\u00f4t pay\u00e9 sur celle-ci.<\/p><p><strong>Comment fonctionne le partage de la pension \ndu RPC?<\/strong><\/p><p>On croit souvent \u00e0 tort que le partage de la pension est un fractionnement enti\u00e8rement discr\u00e9tionnaire (comme le fractionnement du revenu de retraite admissible) ou m\u00eame un fractionnement 50\/50 de la pension entre les conjoints. En fait, qu\u2019un seul conjoint ait cotis\u00e9, ou que les deux aient cotis\u00e9, la personne dont la pension du RPC est sup\u00e9rieure partage plut\u00f4t une partie de ce revenu avec son \u00e9poux ou conjoint de fait, en appliquant une formule pr\u00e9cise.<\/p><p>Dans l\u2019un ou l\u2019autre des cas, le montant de la pension pouvant \u00eatre partag\u00e9 est d\u00e9termin\u00e9 par la \u00ab p\u00e9riode de cotisation conjointe \u00bb et par le nombre d\u2019ann\u00e9es o\u00f9 le couple a v\u00e9cu ensemble proportionnellement \u00e0 sa \u00ab p\u00e9riode de cotisation conjointe \u00bb.<\/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-a7f4a61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7f4a61\" 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-8e3c508\" data-id=\"8e3c508\" 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-be88732 elementor-widget elementor-widget-text-editor\" data-id=\"be88732\" 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><b>Calcul de la \u00ab p\u00e9riode de cotisation conjointe \u00bb<\/b><\/p><p>La \u00ab p\u00e9riode de cotisation conjointe \u00bb commence \u00e0 l\u2019\u00e2ge de 18 ans pour l\u2019\u00e9poux ou conjoint de fait plus \u00e2g\u00e9 et se termine lorsque les deux membres du couple commencent \u00e0 recevoir leur pension de retraite du RPC. Si un \u00e9poux ou conjoint de fait n\u2019a jamais cotis\u00e9 au RPC, la \u00ab p\u00e9riode de cotisation conjointe \u00bb prend fin lorsque l\u2019\u00e9poux ou conjoint de fait atteint l\u2019\u00e2ge de 70 ans ou lorsque la demande de partage de la pension est re\u00e7ue, selon la premi\u00e8re \u00e9ventualit\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-85363cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85363cf\" 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-628615a\" data-id=\"628615a\" 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-01375cb elementor-widget elementor-widget-text-editor\" data-id=\"01375cb\" 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>Comment les pensions du RPC sont-elles partag\u00e9es? Un exemple :<\/strong><\/p><p>Miesha et Rory sont conjoints de fait depuis 20 ans et Miesha a trois ans de plus que Rory. Rory vient d\u2019avoir  65 ans et a pr\u00e9sent\u00e9 une demande de pension de retraite au RPC, tandis que Miesha a commenc\u00e9 \u00e0 toucher une pension il y a trois ans, \u00e9galement \u00e0 l\u2019\u00e2ge de 65 ans. Rory se trouve dans une tranche d\u2019imposition plus \u00e9lev\u00e9e que Miesha et on pr\u00e9voit qu\u2019il le restera.<\/p><p>Leur p\u00e9riode de cotisation conjointe est de 50 ans, \n\u00e0 partir des 18 ans de Miesha jusqu\u2019\u00e0 cette ann\u00e9e, lorsque Rory a eu 65 ans et a pr\u00e9sent\u00e9 une demande de pension de retraite.<\/p><p>En l\u2019absence d\u2019un partage de pension, la pension de Miesha est de 500 $ par mois et celle de Rory de 1 000 $. Voici comment le partage de la pension du RPC est calcul\u00e9 en fonction de leur situation :<\/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-b72258e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b72258e\" 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-5ab7666\" data-id=\"5ab7666\" 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-d51f1a3 elementor-widget elementor-widget-image\" data-id=\"d51f1a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/06\/FR-chart-1.jpg\" title=\"CPP chart FR\" alt=\"CPP chart\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\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-00c2f3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00c2f3a\" 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-afee532\" data-id=\"afee532\" 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-6216e7c elementor-widget elementor-widget-text-editor\" data-id=\"6216e7c\" 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>Puisque 200 $ par mois de leur pension RPC peuvent \u00eatre partag\u00e9s, la moiti\u00e9 de ce montant (100 $ par mois) peut \u00eatre soustrait de la pension de Rory et ajout\u00e9 \u00e0 celle de Miesha. Au cours d\u2019une ann\u00e9e, Miesha d\u00e9clarera 1 200 $ de plus par ann\u00e9e et Rory d\u00e9clarera 1 200 $ de moins que s\u2019il n\u2019avait pas choisi de partager sa pension, ce qui procurera des \u00e9conomies d\u2019imp\u00f4t au couple.<\/p><p><strong>\u00c0 quel moment le partage de la pension du RPC\npeut-il avoir lieu?<\/strong><\/p><p>Le partage de la pension peut avoir lieu lorsque les\ndeux \u00e9poux ou conjoints de fait ont 60 ans ou plus, vivent ensemble ou sont s\u00e9par\u00e9s involontairement, et qu\u2019un ou les deux ont cotis\u00e9 au RPC. Une personne peut commencer \u00e0 partager sa pension d\u00e8s qu\u2019elle pr\u00e9sente une demande de pension de retraite du RPC.<\/p><p><strong>Les deux conjoints doivent-ils attendre jusqu\u2019\u00e0 l\u2019\u00e2ge de 65 ans pour commencer \u00e0 partager une pension du RPC?<\/strong><\/p><p>Non. Le partage de la pension peut commencer d\u00e8s l\u2019\u00e2ge de 60 ans, le plus jeune \u00e2ge auquel la prestation peut \u00eatre vers\u00e9e, pourvu que les deux conjoints re\u00e7oivent simultan\u00e9ment des prestations, ou que l\u2019un des conjoints n\u2019ait pas droit \u00e0 la pension, selon la premi\u00e8re \u00e9ventualit\u00e9.<\/p><p><strong>Le partage de la pension du RPC peut-il \u00eatre antidat\u00e9?<\/strong><\/p><p>Non. Le partage de la pension commence d\u00e8s que l\u2019Agence du revenu du Canada (ARC) en approuve la demande.<\/p><p><strong>Aquel moment le partage de la pension du RPC prend-il fin?<\/strong><\/p><p>Le partage de la pension du RPC est temporaire et prendra fin \u00e0 la premi\u00e8re des \u00e9ventualit\u00e9s suivantes<\/p><p>\u2022 Le mois de d\u00e9c\u00e8s de l\u2019un ou l\u2019autre des \u00e9poux ou conjoints de fait;<\/p><p>\u2022 Le mois du divorce des \u00e9poux;<\/p><p>\u2022 Le douzi\u00e8me mois apr\u00e8s la s\u00e9paration des \u00e9poux ou conjoints de fait;<\/p><p>\u2022 Le mois suivant la r\u00e9ception d\u2019une demande d\u2019annulation \u00e9crite sign\u00e9e par les deux \u00e9poux ou conjoints de fait.<\/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-3f63dc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f63dc4\" 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-e702648\" data-id=\"e702648\" 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-7719eb5 elementor-widget elementor-widget-text-editor\" data-id=\"7719eb5\" 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=\"p2\">O\u00f9 puis-je trouver de plus amples renseignements?<\/p><p class=\"p2\">Vous devez remplir un certain nombre de formulaires de Service Canada pour demander le partage de la pension du RPC ou pour y mettre fin, selon la situation du couple. La fiche d\u2019information de Service Canada - Comment pr\u00e9senter une demande de partage des pensions de retraite du R\u00e9gime de pensions du Canada fournit des d\u00e9tails sur la fa\u00e7on de remplir les formulaires et sur les documents \u00e0 pr\u00e9senter \u00e0 l\u2019appui. Les formulaires sont accessibles au moyen du lien suivant :<\/p><p class=\"p2\"><a href=\"https:\/\/www.canada.ca\/fr\/services\/prestations\/pensionspubliques\/rpc\/&lt;br&gt;rpc-partage.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.canada.ca\/fr\/services\/prestations\/pensionspubliques\/rpc\/<br>rpc-partage.html<\/a><\/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>Si vous touchez ou avez demand\u00e9 une pension de retraite (RPC) du R\u00e9gime de pensions du Canada \n(RPC) et que vous avez un \u00e9poux ou conjoint de \nfait dans une tranche d\u2019imposition inf\u00e9rieure, vous pourriez envisager de partager votre pension avec lui. Examinons le \u00ab pourquoi du comment \u00bb du partage  des pensions du RPC <\/p>","protected":false},"author":17,"featured_media":6291,"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-6849","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reducing Household Taxes Through CPP Sharing - Wellington-Altus<\/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:\/\/wellington-altus.ca\/fr\/reducing-household-taxes-through-cpp-sharing\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reducing Household Taxes Through CPP Sharing - Wellington-Altus\" \/>\n<meta property=\"og:description\" content=\"If you are collecting or have applied to collect your Canada Pension Plan retirement pension benefits (CPP) and have a spouse or common-law partner (CLP) in a lower tax bracket, you may want to consider sharing your CPP benefits with them. Let\u2019s look at the \u201cwhy, how, what and when\u201d of CPP sharing.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wellington-altus.ca\/fr\/reducing-household-taxes-through-cpp-sharing\/\" \/>\n<meta property=\"og:site_name\" content=\"Wellington-Altus\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-06T14:29:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-16T02:19:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/03\/WA-Featured-Image-1024x536-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"536\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Nidhi Kamdar\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nidhi Kamdar\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimation du temps de lecture\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/wellington-altus.ca\/reducing-household-taxes-through-cpp-sharing\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/wellington-altus.ca\/reducing-household-taxes-through-cpp-sharing\/\"},\"author\":{\"name\":\"Nidhi Kamdar\",\"@id\":\"https:\/\/wellington-altus.ca\/#\/schema\/person\/335b2e467c617ea323bcbea8bdc90361\"},\"headline\":\"Reducing Household Taxes Through CPP Sharing\",\"datePublished\":\"2023-04-06T14:29:00+00:00\",\"dateModified\":\"2024-11-16T02:19:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/wellington-altus.ca\/reducing-household-taxes-through-cpp-sharing\/\"},\"wordCount\":720,\"publisher\":{\"@id\":\"https:\/\/wellington-altus.ca\/#organization\"},\"image\":{\"@id\":\"https:\/\/wellington-altus.ca\/reducing-household-taxes-through-cpp-sharing\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/03\/WA-Featured-Image-1024x536-1.png\",\"keywords\":[\"English\",\"Fran\u00e7ais\",\"French\"],\"articleSection\":[\"Wealth Planning\"],\"inLanguage\":\"fr-CA\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/wellington-altus.ca\/reducing-household-taxes-through-cpp-sharing\/\",\"url\":\"https:\/\/wellington-altus.ca\/reducing-household-taxes-through-cpp-sharing\/\",\"name\":\"Reducing Household Taxes Through CPP Sharing - 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