{"id":7032,"date":"2023-05-08T13:58:19","date_gmt":"2023-05-08T18:58:19","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=7032"},"modified":"2024-11-15T20:55:58","modified_gmt":"2024-11-16T01:55:58","slug":"how-should-i-compensate-myself-salary-or-dividends","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/how-should-i-compensate-myself-salary-or-dividends\/","title":{"rendered":"Comment devrais-je me r\u00e9mun\u00e9rer : avec un salaire ou des dividendes?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7032\" class=\"elementor elementor-7032\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a2799b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a2799b\" 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-00d6b3b\" data-id=\"00d6b3b\" 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-a5048b5 elementor-widget elementor-widget-text-editor\" data-id=\"a5048b5\" 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\/09\/AWPG-Tax-Article-Salary-vs-Dividends-fr.pdf\" target=\"_blank\" rel=\"noopener\">En savoir plus ici<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0aeec09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0aeec09\" 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-98f222e\" data-id=\"98f222e\" 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-abfa98b elementor-widget elementor-widget-heading\" data-id=\"abfa98b\" 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\">POINTS CL\u00c9S<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b90459 elementor-widget elementor-widget-text-editor\" data-id=\"5b90459\" 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>La situation de chacun est unique.<\/strong><\/p><ul><li>L\u2019imp\u00f4t est important, mais lespropri\u00e9taires d\u2019entreprise et lesprofessionnels constitu\u00e9s en soci\u00e9t\u00e9devraient \u00e9galement tenir compte dela planification de la retraite, de leursbesoins personnels et des besoinsde tr\u00e9sorerie de la soci\u00e9t\u00e9 lorsqu\u2019ilsd\u00e9cident de prendre une r\u00e9mun\u00e9ration sous forme de salaire, de dividendesou d\u2019une combinaison des deux.<\/li><\/ul><p><strong>Cela peut \u00eatre compliqu\u00e9.<\/strong><\/p><ul><li>Le r\u00e9gime fiscal du Canada est con\u00e7upour \u00e9liminer tout avantage imm\u00e9diatd\u00e9coulant d\u2019une r\u00e9mun\u00e9ration aumoyen d\u2019un salaire ou de dividendes,mais les diff\u00e9rences de tauxd\u2019imposition entre les provinceset les territoires peuvent cr\u00e9erun r\u00e9sultat imparfait.<\/li><\/ul><p class=\"p2\"><span class=\"s1\"><span class=\"Apple-converted-space\">\u00a0<\/span><\/span><b>Les conseils sont pr\u00e9cieux.<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/p><ul><li>Les avantages fiscaux li\u00e9sau fait d\u2019\u00eatre pay\u00e9 en salaireou en dividendes peuvent \u00eatrepartiellement compens\u00e9s pard\u2019autres d\u00e9ductions ou cr\u00e9ditsd\u2019imp\u00f4t, ou d\u2019autres possibilit\u00e9sde planification. Il est conseill\u00e9de consulter un conseiller fiscalprofessionnel avant de prendreune d\u00e9cision.<\/li><\/ul>\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-6efe7f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6efe7f3\" 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-c7e242f\" data-id=\"c7e242f\" 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-077bc26 elementor-widget elementor-widget-text-editor\" data-id=\"077bc26\" 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=\"translation-block\">Les propri\u00e9taires d\u2019entreprise ou les professionnels <strong>constitu\u00e9s<\/strong> en soci\u00e9t\u00e9 disposent d\u2019une souplesse consid\u00e9rable en ce qui concerne la nature, le montant et le calendrier de leur r\u00e9mun\u00e9ration personnelle. Les actionnaires qui sont activement impliqu\u00e9s dans l\u2019entreprise\/le cabinet peuvent se r\u00e9mun\u00e9rer avec:<\/p><ul><li>un salaire\u00a0<\/li><li>des dividendes\u00a0<\/li><li>une combinaison de salaire et de dividendes.\u00a0<\/li><\/ul><p>Il n\u2019existe pas de solution uniforme et universelle pour d\u00e9terminer la meilleure option, car divers facteurs peuvent influencer la d\u00e9cision. Ces facteurs appartiennent g\u00e9n\u00e9ralement \u00e0 trois grandes cat\u00e9gories : l\u2019imp\u00f4t sur le revenu, la planification de la retraite et d\u2019autres besoins en mati\u00e8re de planification personnelle et li\u00e9e \u00e0 l\u2019entreprise.\u00a0<\/p><p>Bien qu\u2019il ne soit pas exhaustif, le pr\u00e9sent article examine la fa\u00e7on dont ces trois facteurs influent sur la discussion concernant le choix entre les salaires et les dividendes et pr\u00e9sente quelques points cl\u00e9s pour aider \u00e0 orienter la d\u00e9cision.\u00a0<\/p><p><b>1. IMP\u00d4T SUR LE REVENU\u00a0<\/b><\/p><ul><li class=\"translation-block\">Le  <strong>salaire<\/strong> est une d\u00e9pense ou une d\u00e9duction pourla soci\u00e9t\u00e9 et r\u00e9duit son revenu net assujetti \u00e0 l\u2019imp\u00f4tsur le revenu des soci\u00e9t\u00e9s. Le salaire est une rentr\u00e9ede revenu imposable pour un particulier et estassujetti \u00e0 l\u2019imp\u00f4t sur le revenu des particuliers\u00e0 leur taux marginal d\u2019imposition respectif.<\/li><li class=\"p2 translation-block\">Les <strong>dividendes<\/strong> sont vers\u00e9s par une soci\u00e9t\u00e9 aumoyen de dollars apr\u00e8s imp\u00f4t. Il s\u2019agit \u00e9galementd\u2019une rentr\u00e9e de revenu imposable pour unparticulier et, comme pour le salaire, celle-ci estassujettie \u00e0 l\u2019imp\u00f4t sur le revenu des particuliers\u00e0 leur taux marginal d\u2019imposition respectif. Lestaux d\u2019imposition des dividendes canadiens pourles particuliers sont en fait beaucoup plus bas queceux qui s\u2019appliquent aux revenus salariaux, \u00e9tantdonn\u00e9 que l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s a d\u00e9j\u00e0 \u00e9t\u00e9 pay\u00e9.Pour obtenir un revenu apr\u00e8s imp\u00f4t \u00e9quivalententre les mains de l\u2019employ\u00e9 ou de l\u2019actionnaireindividuel, le salaire vers\u00e9 par la soci\u00e9t\u00e9 doit \u00eatresup\u00e9rieur \u00e0 des dividendes.<\/li><\/ul>\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-3c03ed2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c03ed2\" 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-9446c19\" data-id=\"9446c19\" 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-8b6f68a elementor-widget elementor-widget-text-editor\" data-id=\"8b6f68a\" 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 translation-block\">Les propri\u00e9taires de petites entreprises et les professionnels autonomes qui ne sont pas constitu\u00e9s en soci\u00e9t\u00e9 d\u00e9clarent le revenu net de leur entreprise ou de leur pratique chaque ann\u00e9e aux fins de l\u2019imp\u00f4t sur le revenu dans leur d\u00e9claration <i><strong> T1 \u2013 D\u00e9claration de revenus et de prestations<\/strong><\/i>, que les fonds soient n\u00e9cessaires ou non \u00e0 leurs besoins personnels. En g\u00e9n\u00e9ral, les travailleurs autonomes choisissent le 31 d\u00e9cembre comme date de fin d\u2019exercice et d\u00e9clarent leur revenu net selon la m\u00e9thode de la comptabilit\u00e9 d\u2019exercice.<\/p><p class=\"p3\">Il y a quelques exceptions qui permettent aux travailleurs autonomes de faire une d\u00e9claration de fin d\u2019exercice ne correspondant pas \u00e0 l\u2019ann\u00e9e civile ou selon la m\u00e9thode de comptabilit\u00e9 de tr\u00e9sorerie, mais cela d\u00e9passe la port\u00e9e de la pr\u00e9sente communication.<span class=\"Apple-converted-space\">\u00a0<\/span><\/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-d8119e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8119e5\" 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-0f9d89b\" data-id=\"0f9d89b\" 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-4068814 elementor-widget elementor-widget-text-editor\" data-id=\"4068814\" 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\"><b>Le tableau 1 <\/b>ci-dessous illustre l\u2019incidence des deux types de r\u00e9mun\u00e9ration sur le revenu imposable qui serait d\u00e9clar\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-6265700 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6265700\" 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-a8c424c\" data-id=\"a8c424c\" 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-0214885 elementor-widget elementor-widget-image\" data-id=\"0214885\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"241\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/compensation-impact.jpg\" class=\"attachment-large size-large wp-image-7039\" alt=\"Tax Article Vs Dividends\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/compensation-impact.jpg 867w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/compensation-impact-300x80.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/compensation-impact-768x205.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/compensation-impact-18x5.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-d938462 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d938462\" 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-0c41851\" data-id=\"0c41851\" 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-0bf3a9b elementor-widget elementor-widget-text-editor\" data-id=\"0bf3a9b\" 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>Cela signifie-t-il que le versement de dividendes entra\u00eene une augmentation du revenu d\u00e9clar\u00e9 et des imp\u00f4ts pay\u00e9s en g\u00e9n\u00e9ral?<\/p><p>Oui, mais pas n\u00e9cessairement, compte tenu du concept d\u2019\u00ab int\u00e9gration fiscale \u00bb. Du point de vue de l\u2019imp\u00f4t sur le revenu, une parfaite int\u00e9gration fiscale \u00e9limine toute pr\u00e9f\u00e9rence pour le versement d\u2019un salaire plut\u00f4t que de dividendes, compte tenu des taux d\u2019imposition combin\u00e9s (f\u00e9d\u00e9ral et provinciaux ou territoriaux) des particuliers et des soci\u00e9t\u00e9s. Une int\u00e9gration parfaite place un actionnaire individuel dans la m\u00eame situation apr\u00e8s imp\u00f4t, qu\u2019il re\u00e7oive un salaire ou un dividende.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"translation-block\">La <i>Loi de l\u2019imp\u00f4t sur le revenu<\/i> (LIR) du Canada pr\u00e9voit plusieurs outils pour appuyer l\u2019int\u00e9gration fiscale. En ce qui concerne la r\u00e9mun\u00e9ration, la LIR \u00e9tablit ce qui suit :<\/p><p>i. Diff\u00e9rents taux d\u2019imposition des soci\u00e9t\u00e9s appliqu\u00e9sau revenu tir\u00e9 d\u2019une entreprise active par rapportau revenu g\u00e9n\u00e9ral;<\/p><p>ii. Le r\u00e9gime de majoration et de cr\u00e9dit d\u2019imp\u00f4t pourdividendes sur les dividendes des soci\u00e9t\u00e9s vers\u00e9saux actionnaires individuels.<\/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-406c9fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"406c9fe\" 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-4e9a499\" data-id=\"4e9a499\" 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-900c8d3 elementor-widget elementor-widget-text-editor\" data-id=\"900c8d3\" 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\"><b>Deux taux d\u2019imposition des soci\u00e9t\u00e9s et types de dividendes<\/b><\/p><p class=\"p1 translation-block\">Les petites entreprises et les pratiques professionnelles constitu\u00e9es en soci\u00e9t\u00e9 au Canada sont g\u00e9n\u00e9ralement consid\u00e9r\u00e9es comme des soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC) qui peuvent avoir acc\u00e8s \u00e0 la d\u00e9duction accord\u00e9e aux petites entreprises (DAPE) sur le revenu imposable d\u2019une entreprise exploit\u00e9e activement jusqu\u2019\u00e0 concurrence de 500 000 $<sup>1<\/sup>, ce qui leur donne droit \u00e0 un traitement fiscal favorable. Les soci\u00e9t\u00e9s publiques et les SPCC (pour un revenu sup\u00e9rieur \u00e0 500 000 $) paient les taux d\u2019imposition g\u00e9n\u00e9raux des soci\u00e9t\u00e9s plus \u00e9lev\u00e9s. Reconnaissant cette diff\u00e9rence dans les taux d\u2019imposition des soci\u00e9t\u00e9s et l\u2019incidence sur le revenu apr\u00e8s imp\u00f4t disponible pour verser des dividendes, le Canada a instaur\u00e9 deux types de dividendes imposables:<\/p><ul><li class=\"p1 translation-block\">Les <b>dividendes non d\u00e9termin\u00e9s<\/b> sont vers\u00e9s\u00e0 partir du revenu impos\u00e9 aux taux favorablesappliqu\u00e9s au revenu des petites entreprises.<\/li><li class=\"p1 translation-block\">Les <b>dividendes d\u00e9termin\u00e9s<\/b> sont vers\u00e9s parles soci\u00e9t\u00e9s assujetties \u00e0 des taux d\u2019impositiong\u00e9n\u00e9raux ou sup\u00e9rieurs.<\/li><\/ul><p class=\"p1 translation-block\">Dans les mains d\u2019un actionnaire individuel, les dividendes non d\u00e9termin\u00e9s sont assujettis \u00e0 un taux d\u2019imposition plus \u00e9lev\u00e9 que les dividendes d\u00e9termin\u00e9s. Le<b> tableau 2<\/b> ci-dessous illustre comment cela fonctionne:<\/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-70aa185 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70aa185\" 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-c1d309f\" data-id=\"c1d309f\" 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-1933f75 elementor-widget elementor-widget-image\" data-id=\"1933f75\" 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\" width=\"800\" height=\"189\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-2-Corporate-Tax-Rate-Dividends-paid.jpg\" class=\"attachment-large size-large wp-image-7040\" alt=\"Table 2. Corporate Tax Rate Dividends paid\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-2-Corporate-Tax-Rate-Dividends-paid.jpg 873w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-2-Corporate-Tax-Rate-Dividends-paid-300x66.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-2-Corporate-Tax-Rate-Dividends-paid-768x169.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-2-Corporate-Tax-Rate-Dividends-paid-18x4.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-960a1c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"960a1c8\" 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-55f1a22\" data-id=\"55f1a22\" 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-2d1605d elementor-widget elementor-widget-text-editor\" data-id=\"2d1605d\" 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\"><b>Majoration et cr\u00e9dit d\u2019imp\u00f4t pour dividendes<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/p><p class=\"p1\">Le deuxi\u00e8me moyen d\u2019appuyer l\u2019int\u00e9gration fiscale est le r\u00e9gime de majoration et de cr\u00e9dit d\u2019imp\u00f4t pour dividendes. Les dividendes re\u00e7us par les particuliers sont \u00ab major\u00e9s \u00bb pour refl\u00e9ter le revenu avant imp\u00f4t d\u00e9clar\u00e9 par la soci\u00e9t\u00e9. Le cr\u00e9dit d\u2019imp\u00f4t pour dividendes associ\u00e9 est un cr\u00e9dit pour l\u2019imp\u00f4t des soci\u00e9t\u00e9s pay\u00e9 sur ce revenu.<\/p><p class=\"p1 translation-block\">Le <b>tableau 3<\/b> ci-dessous refl\u00e8te les taux de majoration et de cr\u00e9dit d\u2019imp\u00f4t pour dividendes des dividendes non d\u00e9termin\u00e9s et d\u00e9termin\u00e9s re\u00e7us par les contribuables (particuliers) en 2022-2023:<\/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-a9962d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9962d1\" 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-a0f84f6\" data-id=\"a0f84f6\" 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-3963dc6 elementor-widget elementor-widget-image\" data-id=\"3963dc6\" 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\" width=\"800\" height=\"152\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-3.-Dividends.jpg\" class=\"attachment-large size-large wp-image-7041\" alt=\"Table 3. Dividends\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-3.-Dividends.jpg 875w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-3.-Dividends-300x53.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-3.-Dividends-768x135.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Table-3.-Dividends-18x3.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-66f3476 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66f3476\" 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-f0ea174\" data-id=\"f0ea174\" 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-7a713fd elementor-widget elementor-widget-text-editor\" data-id=\"7a713fd\" 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>En th\u00e9orie, le r\u00e9gime de majoration et de cr\u00e9dit d\u2019imp\u00f4t pour dividendes devrait entra\u00eener une int\u00e9gration parfaite, mais ce n\u2019est pas toujours le cas dans la pratique. La variation des taux d\u2019imposition des particuliers et des soci\u00e9t\u00e9s entre les provinces et les territoires procure des avantages fiscaux (report de l\u2019imp\u00f4t, \u00e9conomies d\u2019imp\u00f4t imm\u00e9diates) et des inconv\u00e9nients (remboursement anticip\u00e9 de l\u2019imp\u00f4t, co\u00fbts fiscaux imm\u00e9diats) en mati\u00e8re d\u2019\u00e9valuation des salaires par rapport aux dividendes dans les provinces et les territoires du Canada.<\/p><p><br \/><b><i>En termes simples, si l\u2019imp\u00f4t sur le revenu \u00e9tait le seul facteur de d\u00e9cision, il s\u2019agirait de d\u00e9terminer le montant dont l\u2019employ\u00e9 ou l\u2019actionnaire a besoin pour ses besoins personnels et de choisir la fa\u00e7on la moins co\u00fbteuse d\u2019obtenir ce r\u00e9sultat.<\/i><\/b><\/p><p class=\"translation-block\">Voici une explication plus d\u00e9taill\u00e9e. L\u2019<b>annexe A<\/b>  indique le paiement de 200 000 $ en r\u00e9mun\u00e9ration brute, ainsi que ce qui est re\u00e7u sur une base personnelle apr\u00e8s imp\u00f4t, et l\u2019<b>annexe B<\/b> calcule la r\u00e9mun\u00e9ration brute requise pour recevoir 150 000 $ sur une base personnelle apr\u00e8s imp\u00f4t. Trois points sont soulign\u00e9s:<\/p><ol><li>Le total des imp\u00f4ts personnels et des imp\u00f4ts des soci\u00e9t\u00e9s pay\u00e9s.<\/li><li>Le montant que l\u2019employ\u00e9 ou l\u2019actionnaire re\u00e7oit apr\u00e8s imp\u00f4t;<\/li><li>Ce qu\u2019il reste \u00e0 investir dans la soci\u00e9t\u00e9 \u2013 pour financer la croissance de l\u2019entreprise ou pour les placements en portefeuille?<\/li><\/ol><p>\u00c0 <b>l'annexe A<\/b>, une comparaison de la r\u00e9mun\u00e9ration en salaire de 200 000 $ par rapport \u00e0 une r\u00e9mun\u00e9ration en dividendes met en lumi\u00e8re l\u2019incidence des diff\u00e9rents taux d\u2019imposition provinciaux des particuliers et des soci\u00e9t\u00e9s. Ainsi:<\/p><ul><li>L\u2019obligation fiscale la plus \u00e9lev\u00e9e est g\u00e9n\u00e9r\u00e9e en Ontario lorsque des dividendes non d\u00e9termin\u00e9s sont vers\u00e9s, mais l\u2019employ\u00e9 ou l\u2019actionnaire conserve plus d\u2019argent apr\u00e8s imp\u00f4t que si un salaire avait \u00e9t\u00e9 pay\u00e9.<\/li><li>Puisque le Manitoba b\u00e9n\u00e9ficie d\u2019un taux d\u2019imposition des soci\u00e9t\u00e9s provinciales actives de 0 %, le montant le plus \u00e9lev\u00e9 reste dans la soci\u00e9t\u00e9 lorsque le salaire est vers\u00e9.<\/li><li>L\u2019Alberta, en raison de son faible taux d\u2019imposition sur le revenu des particuliers, g\u00e9n\u00e8re les plus fortes rentr\u00e9es de fonds apr\u00e8s imp\u00f4t pour l\u2019employ\u00e9 ou l\u2019actionnaire lorsque des dividendes d\u00e9termin\u00e9s sont vers\u00e9s.<\/li><\/ul><p class=\"translation-block\">L\u2019<b>annexe B<\/b> indique le salaire ou les dividendes n\u00e9cessaires pour g\u00e9n\u00e9rer 150 000 $ apr\u00e8s imp\u00f4t pour l\u2019employ\u00e9 ou l\u2019actionnaire et fait ressortir le montant le plus faible d\u2019imp\u00f4t total pay\u00e9 ou le montant le plus \u00e9lev\u00e9 qui reste \u00e0 investir dans la soci\u00e9t\u00e9. Encore une fois, les faibles taux d\u2019imposition des particuliers et des soci\u00e9t\u00e9s en Alberta entra\u00eenent le moins d\u2019imp\u00f4t pay\u00e9 et le montant le plus \u00e9lev\u00e9 qui reste \u00e0 la soci\u00e9t\u00e9 lorsqu\u2019un dividende d\u00e9termin\u00e9 est vers\u00e9 \u00e0 un r\u00e9sident de cette province. En fait, ce sont les habitants de l\u2019Alberta qui paient le moins d\u2019imp\u00f4t et qui conservent le plus d\u2019argent des soci\u00e9t\u00e9s, qu\u2019il s\u2019agisse de salaires, de dividendes non admissibles ou de dividendes d\u00e9termin\u00e9s.<\/p><p><b>2. PLANIFICATION DE LA RETRAITE<\/b><\/p><p>La planification de la r\u00e9mun\u00e9ration a tendance \u00e0 \u00eatre une priorit\u00e9 annuelle \u00e0 court terme, mais elle a aussi une incidence sur des consid\u00e9rations de planification \u00e0 long terme comme la retraite et l\u2019endroit o\u00f9 l\u2019\u00e9pargne-retraite est investie. Il y a plusieurs questions \u00e0 consid\u00e9rer:<\/p><ul><li>Quelles sont les sources de financement disponibles pour appuyer la retraite? Les options peuvent comprendre des placements dans la soci\u00e9t\u00e9, des \u00e9pargnes dans un r\u00e9gime enregistr\u00e9 d\u2019\u00e9pargne-retraite (REER), un fonds enregistr\u00e9 de revenu de retraite (FERR), un compte d\u2019\u00e9pargne libre d\u2019imp\u00f4t (CELI) et des placements non enregistr\u00e9s.<\/li><li>Quelle est la probabilit\u00e9 de vendre l\u2019entreprise\nou le cabinet? Y a-t-il un r\u00e9gime de retraite\nindividuel (RRI) en place?<\/li><li>Qu\u2019arrive-t-il si la soci\u00e9t\u00e9 accumule trop de\nliquidit\u00e9s ou d\u2019actifs passifs?<\/li><\/ul><p>Compte tenu des nombreux avantages et\ninconv\u00e9nients dont il faut tenir compte dans le\nd\u00e9bat sur les salaires par rapport aux dividendes\nen mettant l\u2019accent sur la planification du revenu\nde retraite, on adopte souvent une structure de\nr\u00e9mun\u00e9ration hybride. Voici un bref aper\u00e7u de\nl\u2019incidence des deux types de r\u00e9mun\u00e9rations sur\nla planification de la retraite:<\/p><p><b>Consid\u00e9rations salariales<\/b><\/p><p>Un salaire permet d\u2019acc\u00e9der aux outils d\u2019\u00e9pargneretraite\nsuivants:<\/p><p><b>\u2022  Un REER. <\/b>Le salaire est reconnu comme un\nrevenu gagn\u00e9 et g\u00e9n\u00e8re des droits de cotisation\n\u00e0 un REER.<\/p><ul><li>Pour 2023, les droits de cotisation \u00e0 un REER\nsont calcul\u00e9s comme \u00e9tant le moindre des\nmontants suivants : 30 780 $ (171 000 $), ou\n18 % du revenu gagn\u00e9 en 2022.<\/li><li>Lorsqu\u2019un REER est transf\u00e9r\u00e9 dans un FERR,\nles retraits du FERR fournissent un revenu\nde pension admissible aux fins du\nfractionnement du revenu.<\/li><\/ul><p><b>\u2022 Un RRI. <\/b>Souvent d\u00e9crit comme un \u00ab REER de\ngrande taille \u00bb, un RRI est un r\u00e9gime de retraite\n\u00e0 prestations d\u00e9termin\u00e9es offert aux propri\u00e9taires\nd\u2019entreprise, aux gestionnaires cl\u00e9s et aux\nprofessionnels qui se sont constitu\u00e9s en soci\u00e9t\u00e9.\nRemarque:<\/p><ul><li>La personne doit avoir des droits de cotisation\n\u00e0 un REER pour ouvrir un RRI; si aucun salaire\nn\u2019est re\u00e7u, le RRI n\u2019est pas disponible comme\noption de planification de la retraite.<\/li><li>Un RRI est un actif de la soci\u00e9t\u00e9 et il peut \u00eatre\nprobl\u00e9matique si les actions de l\u2019entreprise ou\ndu cabinet sont vendues.<\/li><\/ul><p>\u2022  Comme les dividendes ne sont pas\nconsid\u00e9r\u00e9s comme un \u00ab revenu gagn\u00e9 \u00bb, ils\nne g\u00e9n\u00e8rent pas de droits de cotisation \u00e0 un\nREER et ne correspondent pas aux RRI.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p>\u2022 Si la SPCC a un revenu imposable sup\u00e9rieur \u00e0 celui\nde la DAPE de 500 000 $, on peut sugg\u00e9rer\nde payer un salaire pour r\u00e9duire le revenu\nimposable, ce qui, de concert avec les REER\net les RRI, permet le report et l\u2019occasion\npotentielle d\u2019\u00e9conomie d\u2019imp\u00f4t.<\/p><p class=\"translation-block\">\u2022 <b>R\u00e9gime de pensions du Canada (RPC)<\/b> Les\ncotisations au RPC sont pr\u00e9lev\u00e9es sur le salaire,\net la SPCC, en tant qu\u2019employeur, verse une\ncotisation de contrepartie correspondante.<\/p><ul><li>Pour 2023, le maximum des gains ouvrant droit\n\u00e0 pension pour le RPC est de 66 600 $ et le\nmaximum des cotisations de l\u2019employeur et de\nl\u2019employ\u00e9 au r\u00e9gime sera de 3 754,45 $ chacun.<\/li><\/ul><p>Beaucoup consid\u00e8rent que 7 508,90 $ (3 754,45 $\nx 2) en cotisations au RPC constituent une charge\nannuelle suppl\u00e9mentaire, mais le RPC offre de\nnombreux avantages en plus des prestations de\nretraite. Les cotisations au RPC permettent l\u2019acc\u00e8s\naux prestations d\u2019invalidit\u00e9 avant l\u2019\u00e2ge de 65 ans,\naux prestations de d\u00e9c\u00e8s, aux prestations de\nsurvivant et aux prestations d\u2019invalidit\u00e9 et de\nd\u00e9c\u00e8s pour les enfants des cotisants au RPC.\nAucun de ces avantages n\u2019est disponible dans le\ncas o\u00f9 les dividendes constituent la seule forme\nde r\u00e9mun\u00e9ration.<\/p><p><b>Consid\u00e9rations relatives aux dividendes<\/b><\/p><p>\u2022  S\u2019il est peu probable que les actions de\nl\u2019entreprise ou de la pratique soient vendues et\nsi les fonds exc\u00e9dentaires sont conserv\u00e9s dans\nla soci\u00e9t\u00e9 chaque ann\u00e9e pendant les op\u00e9rations\nactives, il pourrait \u00eatre avantageux d\u2019envisager\nde verser des dividendes maintenant et \u00e0 l\u2019avenir\npour financer la retraite. C\u2019est particuli\u00e8rement\nvrai dans les provinces et les territoires o\u00f9 il y a\nreport d\u2019imp\u00f4t, car il reste plus d\u2019argent investi\npour la retraite de l\u2019actionnaire que ce qui est\npeut-\u00eatre vers\u00e9 \u00e0 l\u2019ARC.<\/p><p>\u2022 Une soci\u00e9t\u00e9 qui a cess\u00e9 ses activit\u00e9s est consid\u00e9r\u00e9e\ncomme une soci\u00e9t\u00e9 de portefeuille, et les\ndividendes sont le seul moyen de r\u00e9mun\u00e9ration.\nDans les provinces et les territoires o\u00f9 il y a un\nreport d\u2019imp\u00f4t, le versement de dividendes \u00e0 la\nretraite offre un report d\u2019imp\u00f4t et des \u00e9conomies\nd\u2019imp\u00f4t possibles tant pour les ann\u00e9es\nd\u2019exploitation active que pour financer la retraite.<\/p><p class=\"translation-block\">\u2022  Les dividendes permettent le fractionnement\ndu revenu. Compte tenu des taux marginaux\nd\u2019imposition du Canada, deux conjoints, tous\ndeux actionnaires \u00e2g\u00e9s de plus de 64 ans et\nqui d\u00e9clarent chacun 50 000 $ en dividendes\nimposables canadiens, paieront moins d\u2019imp\u00f4t que\nsi un des deux d\u00e9clare 100 000 $<sup>2<\/sup>. Si les conjoints\ntouchent la S\u00e9curit\u00e9 de la vieillesse (SV), verser des\ndividendes pour r\u00e9pondre aux besoins li\u00e9s au mode\nde vie \u00e0 la retraite devrait \u00eatre soigneusement\nexamin\u00e9 compte tenu de la r\u00e9cup\u00e9ration potentielle\nd\u00e9crite dans la section suivante.<\/p><p>\u2022  Le versement de dividendes est \u00e9galement\nfiscalement pr\u00e9f\u00e9rable \u00e0 la r\u00e9mun\u00e9ration salariale\ndans les cas o\u00f9 :<\/p><ul><li>un propri\u00e9taire d\u2019entreprise ou un professionnel a\ncotis\u00e9 au maximum au RPC au fil des ans et a donc\ndroit aux prestations maximales du RPC;<\/li><li>d\u2019importants comptes de REER, de FERR ou\nd\u2019autres r\u00e9gimes de retraite existent et le\npropri\u00e9taire de l\u2019entreprise ou le professionnel ne\npr\u00e9voit pas verser d\u2019autres cotisations ou a besoin\nde fonds suppl\u00e9mentaires pour son mode de vie.<\/li><\/ul><p><b>3. AUTRES ACTIVIT\u00c9S DE PLANIFICATION\nD\u2019ENTREPRISE ET PERSONNELLE<\/b><\/p><p><b>Consid\u00e9rations personnelles<\/b><\/p><p>\u2022  La d\u00e9cision de verser un salaire ou des dividendes\npeut avoir une incidence sur le droit d\u2019un particulier\n\u00e0 des d\u00e9ductions ou \u00e0 des cr\u00e9dits d\u2019imp\u00f4t ou \u00e0 des\navantages sociaux fond\u00e9s sur le revenu :<\/p><ul><li class=\"translation-block\"><b>D\u00e9duction pour frais de garde d\u2019enfants.<\/b>\nLes frais de garde d\u2019enfants admissibles sont\nune d\u00e9duction d\u2019imp\u00f4t sur le revenu vers\u00e9e par\nun parent seul ou par le parent ayant un revenu\ngagn\u00e9 inf\u00e9rieur, comme un salaire. Lorsqu\u2019un\nparent ne d\u00e9clare pas de salaire et ne d\u00e9clare\nque des revenus de dividendes, la possibilit\u00e9 de\nr\u00e9clamer les frais de garde d\u2019enfants admissibles\n\u00e0 la d\u00e9duction est \u00e9limin\u00e9e<sup>3<\/sup>.<\/li><li class=\"translation-block\"><b>Pension de la S\u00e9curit\u00e9 de la vieillesse -\nR\u00e9cup\u00e9ration d\u2019imp\u00f4t ou \u00ab r\u00e9cup\u00e9ration \u00bb.<\/b>\nCela peut se produire si le revenu net, y compris\nle salaire, d\u00e9passe certains seuils, ou si les\ndividendes refl\u00e9t\u00e9s \u00e0 leur montant major\u00e9 ou\nimposable font en sorte que la personne perde\nson admissibilit\u00e9. Par exemple, 50 000 $ en\nsalaire correspondra \u00e0 50 000 $, tandis qu\u2019un\ndividende non d\u00e9termin\u00e9 de 50 000 $\ncorrespondra \u00e0 69 000 $ (50 000 $ x 1,38)<sup>4<\/sup>.<\/li><\/ul><p>\u2022  L\u2019imp\u00f4t sur le revenu est retenu sur le salaire\net vers\u00e9 \u00e0 l\u2019Agence du revenu du Canada (ARC)\nr\u00e9guli\u00e8rement tout au long de l\u2019ann\u00e9e, ce qui r\u00e9duit\nl\u2019imp\u00f4t sur le revenu \u00e0 payer lorsqu\u2019un particulier\nproduit une d\u00e9claration annuelle de revenus et\nde prestations et r\u00e9duit au minimum la n\u00e9cessit\u00e9\nde faire des acomptes provisionnels d\u2019imp\u00f4t\ntrimestriels. L\u2019imp\u00f4t sur le revenu n\u2019est pas retenu\nsur le paiement de dividendes canadiens ce qui,\nlorsqu\u2019ils sont d\u00e9clar\u00e9s r\u00e9guli\u00e8rement, peut obliger\nles actionnaires \u00e0 pr\u00e9senter des acomptes\nprovisionnels d\u2019imp\u00f4t trimestriels.<\/p><p><b>Consid\u00e9rations li\u00e9es \u00e0 la soci\u00e9t\u00e9<\/b><\/p><ul><li>Les salaires vers\u00e9s \u00e0 un propri\u00e9taire d\u2019entreprise,\n\u00e0 un professionnel ou \u00e0 un membre de la famille\ndoivent \u00eatre raisonnables pour \u00eatre consid\u00e9r\u00e9s\ncomme d\u00e9ductibles aux fins de l\u2019imp\u00f4t pour la\nsoci\u00e9t\u00e9. Le crit\u00e8re g\u00e9n\u00e9ral du caract\u00e8re raisonnable\nconsiste \u00e0 d\u00e9terminer si le m\u00eame salaire serait vers\u00e9\n\u00e0 une personne ayant un lien de d\u00e9pendance pour\nles m\u00eames cotisations et le m\u00eame type de travail.\nLes dividendes ne sont pas assujettis \u00e0 un crit\u00e8re\nde vraisemblance, mais les r\u00e8gles de l\u2019imp\u00f4t sur\nle revenu fractionn\u00e9 (IRF) doivent \u00eatre prises en\ncompte, en particulier pour les membres de la\nfamille qui ne sont pas actifs dans l\u2019entreprise.<\/li><li class=\"translation-block\">Le revenu passif des placements de portefeuille,\ncomme les int\u00e9r\u00eats, les gains en capital ou le revenu\nde location, est impos\u00e9 \u00e0 un taux d\u2019imposition\nplus \u00e9lev\u00e9, car une partie de l\u2019imp\u00f4t f\u00e9d\u00e9ral est\nremboursable. Les dividendes canadiens\nd\u00e9termin\u00e9s et non admissibles ne sont assujettis\nqu\u2019\u00e0 l\u2019imp\u00f4t f\u00e9d\u00e9ral remboursable de la partie IV.\nLorsqu\u2019une SPCC d\u00e9clare et verse des dividendes\nimposables \u00e0 ses actionnaires, dans la mesure o\u00f9\nelle a des soldes d\u2019imp\u00f4t remboursables<sup>5<\/sup>, l\u2019imp\u00f4t\nremboursable pay\u00e9 pr\u00e9c\u00e9demment sera retourn\u00e9\n\u00e0 l\u2019entreprise. Il est donc courant, lorsque le revenu\nimposable est coh\u00e9rent, de d\u00e9clarer et de verser\ndes dividendes imposables dans le cadre du mod\u00e8le\nde r\u00e9mun\u00e9ration afin de compenser les comptes\nde solde d\u2019imp\u00f4t remboursable et d\u2019obtenir un\nremboursement de dividendes de l\u2019ARC.<\/li><li>Lorsqu\u2019il y a des pertes importantes autres qu\u2019en\ncapital, le salaire g\u00e9n\u00e8re une d\u00e9pense\nsuppl\u00e9mentaire et\/ou une perte autre qu\u2019en\ncapital, de sorte que le versement de dividendes\nest privil\u00e9gi\u00e9 si une r\u00e9mun\u00e9ration est n\u00e9cessaire.<\/li><\/ul>\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-dbb0cde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbb0cde\" 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-3e50fff\" data-id=\"3e50fff\" 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-0cbe568 elementor-widget elementor-widget-text-editor\" data-id=\"0cbe568\" 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>CONCLUSION<\/b><\/p><p>Lorsqu\u2019il est question de salaire ou de dividendes, ce n\u2019est pas toujours une question d\u2019imp\u00f4t, car des consid\u00e9rations li\u00e9es \u00e0 la retraite, \u00e0 l\u2019entreprise et \u00e0 la planification personnelle entrent \u00e9galement en jeu. Voici un tableau r\u00e9sumant certains des principaux avantages et inconv\u00e9nients de chaque type de r\u00e9mun\u00e9ration pour les particuliers et leurs entreprises constitu\u00e9es en soci\u00e9t\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-106d3c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"106d3c3\" 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-0af66af\" data-id=\"0af66af\" 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-a186607 elementor-widget elementor-widget-image\" data-id=\"a186607\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"377\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Pros-Cons-Chart.jpg\" class=\"attachment-large size-large wp-image-7058\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Pros-Cons-Chart.jpg 870w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Pros-Cons-Chart-300x159.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Pros-Cons-Chart-768x406.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Pros-Cons-Chart-18x10.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-8ec9791 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ec9791\" 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-61fb6fc\" data-id=\"61fb6fc\" 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-056b19d elementor-widget elementor-widget-text-editor\" data-id=\"056b19d\" 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\">Pour de plus amples renseignements \u00e0 ce sujet et pour discuter de votre situation personnelle, veuillez communiquer avec votre conseiller de Wellington-Altus.<\/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-2f7baed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f7baed\" 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-2241aa2\" data-id=\"2241aa2\" 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-62665a4 elementor-widget elementor-widget-text-editor\" data-id=\"62665a4\" 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\"><sup>1 <\/sup>En supposant qu\u2019il n\u2019y a pas de r\u00e9duction due \u00e0 la DAPE ou de soci\u00e9t\u00e9s associ\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af54ecb elementor-widget elementor-widget-text-editor\" data-id=\"af54ecb\" 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\"><sup>2 <\/sup>Lorsque l\u2019imp\u00f4t sur le revenu fractionn\u00e9 (IRF) n\u2019est pas pris en compte.<\/p>\n<p class=\"p1 translation-block\"><sup>3<\/sup>Pour de plus amples renseignements, veuillez consulter le folio de l\u2019imp\u00f4t sur le revenu S1-F3-C1, D\u00e9duction pour frais de garde d\u2019enfants. https:\/\/www.canada.ca\/fr\/revenueagency\/\nservices\/tax\/technical- information\/income-tax\/income-tax-folios-index\/series-1-individuals\/folio-3-family-unit-issues\/income-tax-folio-s1-f3-c1-child-care-expense-deduction.html<\/p>\n<p class=\"p2 translation-block\"><sup>4<\/sup>Pour de plus amples renseignements sur l\u2019imp\u00f4t sur le recouvrement des pensions de la SV, veuillez consulter https:\/\/www.canada.ca\/fr\/services\/benefits\/publicpensions\/cpp\/old-agesecurity\/\nrecovery-tax.html<\/p>\n<p class=\"p3\">\n<sup>5 <\/sup>Ces imp\u00f4ts sont appel\u00e9s imp\u00f4t en main remboursable au titre de dividendes d\u00e9termin\u00e9s (IMRDD) et imp\u00f4t en main remboursable au titre de dividendes non d\u00e9termin\u00e9s (IMRDND).<span class=\"Apple-converted-space\">\u00a0<\/span><\/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-b6f14ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6f14ed\" 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-f1bdf3a\" data-id=\"f1bdf3a\" 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-b6f5c3e elementor-widget elementor-widget-text-editor\" data-id=\"b6f5c3e\" 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>ANNEXE A \u2013 PAIEMENT DE 200 000 $ EN R\u00c9MUN\u00c9RATION<sup>6<\/sup><\/b><\/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-9b882c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b882c4\" 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-5c1bc7e\" data-id=\"5c1bc7e\" 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-b042e9f elementor-widget elementor-widget-image\" data-id=\"b042e9f\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"394\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr.jpg\" class=\"attachment-large size-large wp-image-7065\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr.jpg 871w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-300x147.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-768x376.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-03c492d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03c492d\" 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-f9e46f6\" data-id=\"f9e46f6\" 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-8f89f2b elementor-widget elementor-widget-image\" data-id=\"8f89f2b\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"377\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr.jpg\" class=\"attachment-large size-large wp-image-7066\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr.jpg 870w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-300x149.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-768x380.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-8cf93dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cf93dc\" 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-c9aa542\" data-id=\"c9aa542\" 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-a3e7dcc elementor-widget elementor-widget-image\" data-id=\"a3e7dcc\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"370\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-fr.jpg\" class=\"attachment-large size-large wp-image-7070\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-fr.jpg 872w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-fr-300x146.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-fr-768x374.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-fr-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-c898c2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c898c2f\" 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-718eea1\" data-id=\"718eea1\" 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-291ee25 elementor-widget elementor-widget-image\" data-id=\"291ee25\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"373\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-fr.jpg\" class=\"attachment-large size-large wp-image-7071\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-fr.jpg 867w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-fr-300x147.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-fr-768x377.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-fr-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-76ebe09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76ebe09\" 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-1aff927\" data-id=\"1aff927\" 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-d73be99 elementor-widget elementor-widget-text-editor\" data-id=\"d73be99\" 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\"><sup>6<\/sup> Taux d\u2019imposition des soci\u00e9t\u00e9s actives et taux marginal d\u2019imposition des particuliers le plus \u00e9lev\u00e9. Bien qu\u2019ils soient \u00e0 jour au moment de la publication,\nles taux d\u2019imposition peuvent changer. Ces chiffres sont approximatifs; aux fins d\u2019illustration seulement.<\/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-958b0b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"958b0b2\" 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-12157c1\" data-id=\"12157c1\" 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-780f1df elementor-widget elementor-widget-text-editor\" data-id=\"780f1df\" 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>ANNEXE B \u2013 MONTANT DE 150 000 $ REQUIS POUR LES ACTIVIT\u00c9S PERSONNELLES APR\u00c8S IMP\u00d4TS<sup>7<\/sup><\/b><\/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-67dfe72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67dfe72\" 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-15ac9b9\" data-id=\"15ac9b9\" 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-dfa80ff elementor-widget elementor-widget-image\" data-id=\"dfa80ff\" 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\t<a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/05\/Ontario-chart-Appendix-B.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Ontario chart-Appendix B\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NzA3MiwidXJsIjoiaHR0cHM6XC9cL3dlbGxpbmd0b24tYWx0dXMuY2FcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjNcLzA1XC9PbnRhcmlvLWNoYXJ0LUFwcGVuZGl4LUIuanBnIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"384\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-2.jpg\" class=\"attachment-large size-large wp-image-7072\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-2.jpg 871w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-2-300x145.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-2-768x370.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Ontario-chart-fr-2-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-712d6d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"712d6d3\" 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-94d6737\" data-id=\"94d6737\" 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-3662661 elementor-widget elementor-widget-image\" data-id=\"3662661\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"379\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-2.jpg\" class=\"attachment-large size-large wp-image-7073\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-2.jpg 875w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-2-300x168.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-2-768x429.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/BC-chart-fr-2-18x10.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-acd7795 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acd7795\" 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-ec05ca1\" data-id=\"ec05ca1\" 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-26ba30c elementor-widget elementor-widget-image\" data-id=\"26ba30c\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"373\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-2-fr.jpg\" class=\"attachment-large size-large wp-image-7077\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-2-fr.jpg 873w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-2-fr-300x144.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-2-fr-768x369.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Alberta-chart-2-fr-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-749b59b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"749b59b\" 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-275a5d8\" data-id=\"275a5d8\" 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-408e269 elementor-widget elementor-widget-image\" data-id=\"408e269\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"373\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-2-fr.jpg\" class=\"attachment-large size-large wp-image-7078\" alt=\"\" srcset=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-2-fr.jpg 869w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-2-fr-300x146.jpg 300w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-2-fr-768x374.jpg 768w, https:\/\/wellington-altus.ca\/wp-content\/uploads\/2023\/09\/Manitoba-chart-2-fr-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-9673512 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9673512\" 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-67c0022\" data-id=\"67c0022\" 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-c43a92e elementor-widget elementor-widget-text-editor\" data-id=\"c43a92e\" 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\"><sup>7<\/sup> Taux d\u2019imposition des soci\u00e9t\u00e9s actives et taux marginal d\u2019imposition des particuliers le plus \u00e9lev\u00e9. Bien qu\u2019ils soient \u00e0 jour au moment de la publication,\nles taux d\u2019imposition peuvent changer. Ces chiffres sont approximatifs; aux fins d\u2019illustration seulement.<\/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>La situation de chacun est unique.<br \/>\nL\u2019imp\u00f4t est important, mais lespropri\u00e9taires d\u2019entreprise et lesprofessionnels constitu\u00e9s en soci\u00e9t\u00e9devraient \u00e9galement tenir compte dela planification de la retraite, de leursbesoins personnels et des besoinsde tr\u00e9sorerie de la soci\u00e9t\u00e9 lorsqu\u2019ilsd\u00e9cident de prendre une r\u00e9mun\u00e9ration sous forme de salaire, de dividendesou d\u2019une combinaison des deux.<\/p>","protected":false},"author":14,"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-7032","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>How Should I Compensate Myself: Salary Or Dividends? - 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\/how-should-i-compensate-myself-salary-or-dividends\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How Should I Compensate Myself: Salary Or Dividends? - Wellington-Altus\" \/>\n<meta property=\"og:description\" content=\"Everyone\u2019s situation is unique. 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