{"id":310,"date":"2024-01-13T19:20:27","date_gmt":"2024-01-14T00:20:27","guid":{"rendered":"https:\/\/wordpress.dockhost.synology.me\/?page_id=310"},"modified":"2025-08-13T11:48:26","modified_gmt":"2025-08-13T15:48:26","slug":"transactions","status":"publish","type":"page","link":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/transactions\/","title":{"rendered":"Transactions"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"310\" class=\"elementor elementor-310\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fca7662 e-con-full e-flex e-con e-parent\" data-id=\"fca7662\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd4f8c5 elementor-widget elementor-widget-heading\" data-id=\"dd4f8c5\" data-element_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\">Transactions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25beefa e-con-full e-flex e-con e-parent\" data-id=\"25beefa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5213e6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b5213e6\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0114dc5 e-con-full e-flex e-con e-parent\" data-id=\"0114dc5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8a45a elementor-widget elementor-widget-image\" data-id=\"8f8a45a\" data-element_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=\"1068\" height=\"575\" src=\"https:\/\/wordpress.dockhost.synology.me\/wp-content\/uploads\/2024\/01\/diagram-RESP-Transactions-fr.jpg\" class=\"attachment-full size-full wp-image-937\" alt=\"\" srcset=\"https:\/\/wordpress.dockhost.synology.me\/wp-content\/uploads\/2024\/01\/diagram-RESP-Transactions-fr.jpg 1068w, https:\/\/wordpress.dockhost.synology.me\/wp-content\/uploads\/2024\/01\/diagram-RESP-Transactions-fr-300x162.jpg 300w, https:\/\/wordpress.dockhost.synology.me\/wp-content\/uploads\/2024\/01\/diagram-RESP-Transactions-fr-1024x551.jpg 1024w, https:\/\/wordpress.dockhost.synology.me\/wp-content\/uploads\/2024\/01\/diagram-RESP-Transactions-fr-768x413.jpg 768w\" sizes=\"(max-width: 1068px) 100vw, 1068px\" \/>\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<div class=\"elementor-element elementor-element-b2457bb elementor-widget elementor-widget-eael-adv-tabs\" data-id=\"b2457bb\" data-element_type=\"widget\" data-widget_type=\"eael-adv-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div data-scroll-on-click=\"no\" data-scroll-speed=\"300\" id=\"eael-advance-tabs-b2457bb\" class=\"eael-advance-tabs eael-tabs-horizontal eael-tab-auto-active\" data-tabid=\"b2457bb\">\n            <div class=\"eael-tabs-nav\">\n                <ul class=\"eael-tab-inline-icon\" role=\"tablist\">\n                                            <li id=\"contributions\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"contributions-tab\" aria-expanded=\"false\">\n                            \n                                                                <svg class=\"e-font-icon-svg e-fas-people-carry\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M128 96c26.5 0 48-21.5 48-48S154.5 0 128 0 80 21.5 80 48s21.5 48 48 48zm384 0c26.5 0 48-21.5 48-48S538.5 0 512 0s-48 21.5-48 48 21.5 48 48 48zm125.7 372.1l-44-110-41.1 46.4-2 18.2 27.7 69.2c5 12.5 17 20.1 29.7 20.1 4 0 8-.7 11.9-2.3 16.4-6.6 24.4-25.2 17.8-41.6zm-34.2-209.8L585 178.1c-4.6-20-18.6-36.8-37.5-44.9-18.5-8-39-6.7-56.1 3.3-22.7 13.4-39.7 34.5-48.1 59.4L432 229.8 416 240v-96c0-8.8-7.2-16-16-16H240c-8.8 0-16 7.2-16 16v96l-16.1-10.2-11.3-33.9c-8.3-25-25.4-46-48.1-59.4-17.2-10-37.6-11.3-56.1-3.3-18.9 8.1-32.9 24.9-37.5 44.9l-18.4 80.2c-4.6 20 .7 41.2 14.4 56.7l67.2 75.9 10.1 92.6C130 499.8 143.8 512 160 512c1.2 0 2.3-.1 3.5-.2 17.6-1.9 30.2-17.7 28.3-35.3l-10.1-92.8c-1.5-13-6.9-25.1-15.6-35l-43.3-49 17.6-70.3 6.8 20.4c4.1 12.5 11.9 23.4 24.5 32.6l51.1 32.5c4.6 2.9 12.1 4.6 17.2 5h160c5.1-.4 12.6-2.1 17.2-5l51.1-32.5c12.6-9.2 20.4-20 24.5-32.6l6.8-20.4 17.6 70.3-43.3 49c-8.7 9.9-14.1 22-15.6 35l-10.1 92.8c-1.9 17.6 10.8 33.4 28.3 35.3 1.2.1 2.3.2 3.5.2 16.1 0 30-12.1 31.8-28.5l10.1-92.6 67.2-75.9c13.6-15.5 19-36.7 14.4-56.7zM46.3 358.1l-44 110c-6.6 16.4 1.4 35 17.8 41.6 16.8 6.6 35.1-1.7 41.6-17.8l27.7-69.2-2-18.2-41.1-46.4z\"><\/path><\/svg>                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >Cotisations<\/span>                            \n                                                    <\/li>\n                                            <li id=\"grants\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"grants-tab\" aria-expanded=\"false\">\n                            \n                                                                <svg class=\"e-font-icon-svg e-fas-donate\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 416c114.9 0 208-93.1 208-208S370.9 0 256 0 48 93.1 48 208s93.1 208 208 208zM233.8 97.4V80.6c0-9.2 7.4-16.6 16.6-16.6h11.1c9.2 0 16.6 7.4 16.6 16.6v17c15.5.8 30.5 6.1 43 15.4 5.6 4.1 6.2 12.3 1.2 17.1L306 145.6c-3.8 3.7-9.5 3.8-14 1-5.4-3.4-11.4-5.1-17.8-5.1h-38.9c-9 0-16.3 8.2-16.3 18.3 0 8.2 5 15.5 12.1 17.6l62.3 18.7c25.7 7.7 43.7 32.4 43.7 60.1 0 34-26.4 61.5-59.1 62.4v16.8c0 9.2-7.4 16.6-16.6 16.6h-11.1c-9.2 0-16.6-7.4-16.6-16.6v-17c-15.5-.8-30.5-6.1-43-15.4-5.6-4.1-6.2-12.3-1.2-17.1l16.3-15.5c3.8-3.7 9.5-3.8 14-1 5.4 3.4 11.4 5.1 17.8 5.1h38.9c9 0 16.3-8.2 16.3-18.3 0-8.2-5-15.5-12.1-17.6l-62.3-18.7c-25.7-7.7-43.7-32.4-43.7-60.1.1-34 26.4-61.5 59.1-62.4zM480 352h-32.5c-19.6 26-44.6 47.7-73 64h63.8c5.3 0 9.6 3.6 9.6 8v16c0 4.4-4.3 8-9.6 8H73.6c-5.3 0-9.6-3.6-9.6-8v-16c0-4.4 4.3-8 9.6-8h63.8c-28.4-16.3-53.3-38-73-64H32c-17.7 0-32 14.3-32 32v96c0 17.7 14.3 32 32 32h448c17.7 0 32-14.3 32-32v-96c0-17.7-14.3-32-32-32z\"><\/path><\/svg>                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >Subventions<\/span>                            \n                                                    <\/li>\n                                            <li id=\"withdrawals\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"withdrawals-tab\" aria-expanded=\"false\">\n                            \n                                                                <svg class=\"e-font-icon-svg e-fas-child\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M120 72c0-39.765 32.235-72 72-72s72 32.235 72 72c0 39.764-32.235 72-72 72s-72-32.236-72-72zm254.627 1.373c-12.496-12.497-32.758-12.497-45.254 0L242.745 160H141.254L54.627 73.373c-12.496-12.497-32.758-12.497-45.254 0-12.497 12.497-12.497 32.758 0 45.255L104 213.254V480c0 17.673 14.327 32 32 32h16c17.673 0 32-14.327 32-32V368h16v112c0 17.673 14.327 32 32 32h16c17.673 0 32-14.327 32-32V213.254l94.627-94.627c12.497-12.497 12.497-32.757 0-45.254z\"><\/path><\/svg>                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >Retraits<\/span>                            \n                                                    <\/li>\n                                            <li id=\"plantermination\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"plantermination-tab\" aria-expanded=\"false\">\n                            \n                                                                <svg class=\"e-font-icon-svg e-fas-file-contract\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zM64 72c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8V72zm0 64c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8v-16zm192.81 248H304c8.84 0 16 7.16 16 16s-7.16 16-16 16h-47.19c-16.45 0-31.27-9.14-38.64-23.86-2.95-5.92-8.09-6.52-10.17-6.52s-7.22.59-10.02 6.19l-7.67 15.34a15.986 15.986 0 0 1-14.31 8.84c-.38 0-.75-.02-1.14-.05-6.45-.45-12-4.75-14.03-10.89L144 354.59l-10.61 31.88c-5.89 17.66-22.38 29.53-41 29.53H80c-8.84 0-16-7.16-16-16s7.16-16 16-16h12.39c4.83 0 9.11-3.08 10.64-7.66l18.19-54.64c3.3-9.81 12.44-16.41 22.78-16.41s19.48 6.59 22.77 16.41l13.88 41.64c19.77-16.19 54.05-9.7 66 14.16 2.02 4.06 5.96 6.5 10.16 6.5zM377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9z\"><\/path><\/svg>                                                            \n                                                            <span class=\"eael-tab-title title-after-icon\" >R\u00e9siliation du r\u00e9gime<\/span>                            \n                                                    <\/li>\n                                    <\/ul>\n            <\/div>\n            \n            <div class=\"eael-tabs-content\">\n\t\t        \n                    <div id=\"contributions-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"contributions-tab\">\n\t\t\t\t        <style>.elementor-19 .elementor-element.elementor-element-4da9abdc{--display:flex;}.elementor-19 .elementor-element.elementor-element-1ee1330e{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;border-style:none;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-19 .elementor-element.elementor-element-5e57d364 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"19\" class=\"elementor elementor-19\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4da9abdc e-flex e-con-boxed e-con e-parent\" data-id=\"4da9abdc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60f74cdd elementor-widget elementor-widget-heading\" data-id=\"60f74cdd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Cotisations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2db53a elementor-widget elementor-widget-text-editor\" data-id=\"6e2db53a\" data-element_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>Le souscripteur ne peut cotiser \u00e0 un REEE qu\u2019au profit d\u2019un b\u00e9n\u00e9ficiaire qui r\u00e9side au Canada et dont le NAS a \u00e9t\u00e9 fourni au promoteur du r\u00e9gime.<\/p><p>Les cotisations \u00e0 un REEE ne sont pas d\u00e9ductibles du revenu imposable du souscripteur. Ce dernier garde le contr\u00f4le des cotisations et peut les retirer en tout temps, sans avoir \u00e0 payer d\u2019imp\u00f4t. Soulignons qu\u2019en cas de retrait, il peut \u00eatre n\u00e9cessaire de rembourser les incitatifs de l\u2019\u00c9tat, et le b\u00e9n\u00e9ficiaire pourrait ne pas avoir droit \u00e0 d\u2019autres incitatifs.<\/p><p>Il appartient au souscripteur de veiller \u00e0 ne pas d\u00e9passer les plafonds de cotisation.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ee1330e e-flex e-con-boxed e-con e-parent\" data-id=\"1ee1330e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e57d364 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"5e57d364\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-5e57d364\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"5e57d364\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"what-are-the-contribution-limits\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1581\"><span class=\"eael-accordion-tab-title\">Quels sont les plafonds de cotisation ?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1581\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"what-are-the-contribution-limits\"><p>Le plafond de cotisation cumulatif est fix\u00e9 \u00e0 50 000 $ par b\u00e9n\u00e9ficiaire d\u00e9sign\u00e9, tous REEE confondus. Le plafond annuel de cotisation \u00e0 un REEE a \u00e9t\u00e9 aboli en 2007.<\/p><p>Les subventions et incitations gouvernementales accord\u00e9es \u00e0 un REEE en vertu de la\u00a0<em>Loi canadienne sur l\u2019\u00e9pargne-\u00e9tudes<\/em>\u00a0ou d\u2019un programme provincial d\u00e9sign\u00e9 ne sont pas pris en compte aux fins du calcul du plafond cumulatif.<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"what-is-the-time-limit-for-contributions\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1582\"><span class=\"eael-accordion-tab-title\">Quelle est la date limite de cotisation ?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1582\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"what-is-the-time-limit-for-contributions\"><p>La derni\u00e8re cotisation doit \u00eatre vers\u00e9e avant la fin de la 31<sup>e<\/sup> ann\u00e9e qui suit l\u2019ouverture du r\u00e9gime, ou plus t\u00f4t si les fonds ont \u00e9t\u00e9 transf\u00e9r\u00e9s \u00e0 partir d\u2019un REEE existant. Dans le cas d\u2019un r\u00e9gime familial, la derni\u00e8re cotisation doit \u00eatre effectu\u00e9e avant le 31<sup>e<\/sup> anniversaire du b\u00e9n\u00e9ficiaire.<\/p><p>Dans le cas d\u2019un r\u00e9gime d\u00e9termin\u00e9, aucune cotisation (exception faite des transferts provenant d\u2019un autre REEE) ne peut \u00eatre effectu\u00e9e apr\u00e8s la 35<sup>e<\/sup> ann\u00e9e qui suit l\u2019ouverture du r\u00e9gime et le r\u00e9gime doit \u00eatre ferm\u00e9 avant la fin de la 40<sup>e<\/sup> ann\u00e9e qui suit son ouverture.<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"what-are-the-tax-consequences-of-an-overcontribution\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1583\"><span class=\"eael-accordion-tab-title\">Quelles sont les cons\u00e9quences fiscales d\u2019une cotisation exc\u00e9dentaire ?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1583\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"what-are-the-tax-consequences-of-an-overcontribution\"><p>La cotisation exc\u00e9dentaire est constat\u00e9e \u00e0 la fin du mois, lorsque le total des cotisations vers\u00e9es par tous les souscripteurs dans les comptes REEE d\u2019un b\u00e9n\u00e9ficiaire donn\u00e9 exc\u00e8de le plafond cumulatif (50 000 $) de ce dernier.<\/p><p>Chaque souscripteur doit payer un imp\u00f4t de 1 % par mois pour sa part des cotisations exc\u00e9dentaires non retir\u00e9es avant la fin du mois. L\u2019imp\u00f4t est payable dans les 90 jours suivant la fin de l\u2019ann\u00e9e o\u00f9 il y a cotisation exc\u00e9dentaire. La cotisation exc\u00e9dentaire existe tant qu\u2019elle n\u2019a pas \u00e9t\u00e9 retir\u00e9e.<\/p><p>Pour calculer le montant d\u2019imp\u00f4t \u00e0 payer sur sa part des cotisations exc\u00e9dentaires pour une ann\u00e9e, chaque souscripteur doit remplir le formulaire de l\u2019ARC\u00a0<a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/formulaires-publications\/formulaires\/t1e-ovp.html\">T1E-OVP<\/a>,\u00a0<em>D\u00e9claration des particuliers pour les cotisations exc\u00e9dentaires \u00e0 des REEE<\/em>, to calculate the amount of tax you have to pay on your share of the excess contribution for a year.<\/p><p><em><strong>Remarque : Il est possible de r\u00e9duire le montant assujetti \u00e0 l\u2019imp\u00f4t en retirant les cotisations exc\u00e9dentaires. Par contre, les sommes retir\u00e9es seront incluses dans le calcul du plafond cumulatif du b\u00e9n\u00e9ficiaire.<\/strong><\/em><\/p><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t        \n                    <div id=\"grants-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"grants-tab\">\n\t\t\t\t        <style>.elementor-21 .elementor-element.elementor-element-244f1b1b{--display:flex;}.elementor-21 .elementor-element.elementor-element-51b42ea3{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;color:#333;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;border-style:none;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-21 .elementor-element.elementor-element-61111640 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"21\" class=\"elementor elementor-21\">\n\t\t\t\t<div class=\"elementor-element elementor-element-244f1b1b e-con-full e-flex e-con e-parent\" data-id=\"244f1b1b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a07b61e elementor-widget elementor-widget-heading\" data-id=\"3a07b61e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Subventions et incitations gouvernementales<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1324e028 elementor-widget elementor-widget-text-editor\" data-id=\"1324e028\" data-element_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>Le gouvernement du Canada et certaines provinces offrent des subventions et incitatifs pour aider les parents ou les tuteurs \u00e0 planifier et \u00e0 \u00e9pargner en vue des \u00e9tudes postsecondaires de leurs enfants.<\/p><p><em><strong>Remarque : Ces programmes ne sont pas n\u00e9cessairement pris en charge par tous les r\u00e9gimes. Renseignez-vous aupr\u00e8s du promoteur au sujet des incitatifs offerts dans le cadre de ses REEE.<\/strong><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51b42ea3 e-flex e-con-boxed e-con e-parent\" data-id=\"51b42ea3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61111640 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"61111640\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-61111640\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"61111640\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"federal-incentives\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1621\"><span class=\"eael-accordion-tab-title\">Incitations f\u00e9d\u00e9rales<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1621\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"federal-incentives\"><style>.elementor-320 .elementor-element.elementor-element-1d15d94c{--display:flex;}.elementor-320 .elementor-element.elementor-element-75184a59{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-320 .elementor-element.elementor-element-39b92f59 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"320\" class=\"elementor elementor-320\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d15d94c e-con-full e-flex e-con e-parent\" data-id=\"1d15d94c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-450c94a elementor-widget elementor-widget-text-editor\" data-id=\"450c94a\" data-element_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>Le gouvernement f\u00e9d\u00e9ral offre des incitatifs au moyen de la Subvention canadienne pour l\u2019\u00e9pargne-\u00e9tudes de base et suppl\u00e9mentaire ainsi que du Bon d\u2019\u00e9tudes canadien. Ces programmes sont administr\u00e9s par Emploi et D\u00e9veloppement social Canada (EDSC). Il faut pr\u00e9senter des demandes distinctes pour chacun d\u2019entre eux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75184a59 e-con-full e-flex e-con e-parent\" data-id=\"75184a59\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39b92f59 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"39b92f59\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-39b92f59\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"39b92f59\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"canada-education-savings-grants-cesg\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-9681\"><span class=\"eael-accordion-tab-title\">Subvention canadienne pour l\u2019\u00e9pargne-\u00e9tudes (SCEE)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-9681\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"canada-education-savings-grants-cesg\"><style>.elementor-318 .elementor-element.elementor-element-6b952959{--display:flex;}.elementor-318 .elementor-element.elementor-element-2fe62f0c{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-318 .elementor-element.elementor-element-558ca0cf .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"318\" class=\"elementor elementor-318\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b952959 e-flex e-con-boxed e-con e-parent\" data-id=\"6b952959\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80819dc elementor-widget elementor-widget-heading\" data-id=\"80819dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Subvention canadienne pour l\u2019\u00e9pargne-\u00e9tudes (SCEE)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7666000d elementor-widget elementor-widget-text-editor\" data-id=\"7666000d\" data-element_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>La Subvention canadienne pour l'\u00e9pargne-\u00e9tudes, ou SCEE, permet de verser \u00e0 un REEE jusqu'\u00e0 un maximum de 7 200 $ \u00e0 vie par enfant.  Des cotisations doivent \u00eatre vers\u00e9es au REEE pour que la SCEE soit vers\u00e9e.  Le paiement est effectu\u00e9 le mois suivant celui o\u00f9 la cotisation a \u00e9t\u00e9 vers\u00e9e.<\/p><p>La SCEE comprend deux volets :<\/p><ul><li><strong>Subvention canadienne de base pour l'\u00e9pargne-\u00e9tudes<\/strong> . Correspond \u00e0 20 % de la premi\u00e8re tranche de 2 500 $ que vous d\u00e9posez chaque ann\u00e9e dans le REEE d\u2019un enfant<\/li><\/ul><ul><li><strong>Subvention canadienne pour l'\u00e9pargne-\u00e9tudes suppl\u00e9mentaire<\/strong> .  Selon le revenu familial net du responsable de l\u2019enfant, vous pourriez recevoir une somme suppl\u00e9mentaire correspondant \u00e0 10 % ou \u00e0 20 % sur chaque dollar de la premi\u00e8re tranche de 500 $ vers\u00e9e chaque ann\u00e9e au REEE d\u2019un enfant.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fe62f0c e-flex e-con-boxed e-con e-parent\" data-id=\"2fe62f0c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-558ca0cf elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"558ca0cf\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-558ca0cf\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"558ca0cf\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"carry-forward-room\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1431\"><span class=\"eael-accordion-tab-title\">Report des droits \u00e0 subvention inutilis\u00e9s<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1431\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"carry-forward-room\"><p>La SCEE ne s\u2019applique qu\u2019\u00e0 la premi\u00e8re tranche de 2 500 $ de cotisations vers\u00e9es chaque ann\u00e9e au profit d\u2019un enfant (maximum de 500 $). Les droits \u00e0 subvention s\u2019accumulent jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9edu 17<sup>e<\/sup> anniversaire de l\u2019enfant \u2013 m\u00eame si ce dernier n\u2019a pas \u00e9t\u00e9 d\u00e9sign\u00e9 comme b\u00e9n\u00e9ficiaire d\u2019un REEE. Les droits \u00e0 la SCEE de base inutilis\u00e9s sont report\u00e9s aux ann\u00e9es suivantes. Les droits inutilis\u00e9s report\u00e9s peuvent donner droit \u00e0 la SCEE sur 5 000 $ de cotisations par an (maximum de 1 000 $).<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"eligibility\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1432\"><span class=\"eael-accordion-tab-title\">Conditions \u00e0 remplir<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1432\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"eligibility\"><p>Chaque enfant r\u00e9sidant au Canada (jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e civile de son 17<sup>e<\/sup> anniversaire) peut recevoir des fonds du gouvernement f\u00e9d\u00e9ral pour payer ses \u00e9tudes postsecondaires si un REEE a \u00e9t\u00e9 ouvert \u00e0 son profit. Les adultes n\u2019ont pas droit \u00e0 ces subventions.<\/p><p>Cependant, pour qu\u2019un enfant puisse recevoir la SCEE apr\u00e8s l\u2019\u00e2ge de 15 ans, il faut que les cotisations suivantes aient \u00e9t\u00e9 effectu\u00e9es dans le REEE (et n\u2019aient pas \u00e9t\u00e9 retir\u00e9es) avant le 31 d\u00e9cembre de l\u2019ann\u00e9e civile du 15<sup>e<\/sup> anniversaire de l\u2019enfant :<\/p><ul><li>Cotisations totales d'au moins 2 000 $ \u00e0 tous les REEE au nom de l'enfant<\/li><li>Cotisations d'au moins 100 $ par an ou plus au cours des quatre ann\u00e9es pr\u00e9c\u00e9dentes \u00e0 un REEE au nom de l'enfant. Il n'est pas n\u00e9cessaire que les cotisations aient \u00e9t\u00e9 vers\u00e9es au cours d'ann\u00e9es cons\u00e9cutives.<\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"canadalearningbond\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-9682\"><span class=\"eael-accordion-tab-title\">Bon d\u2019\u00e9tudes canadien (BEC)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-9682\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"canadalearningbond\"><style>.elementor-316 .elementor-element.elementor-element-37e3aff6{--display:flex;}.elementor-316 .elementor-element.elementor-element-2399ffb3{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-316 .elementor-element.elementor-element-f64b1bc .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"316\" class=\"elementor elementor-316\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37e3aff6 e-con-full e-flex e-con e-parent\" data-id=\"37e3aff6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-375bebd9 elementor-widget elementor-widget-heading\" data-id=\"375bebd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Bon d\u2019\u00e9tudes canadien (BEC)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-197d184 elementor-widget elementor-widget-text-editor\" data-id=\"197d184\" data-element_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>Le Bon d'\u00e9tudes canadien, ou BEC, est une mesure incitative suppl\u00e9mentaire du gouvernement f\u00e9d\u00e9ral pouvant atteindre 2 000 $ \u00e0 vie, administr\u00e9e par Emploi et D\u00e9veloppement social Canada (EDSC), afin d'aider les familles \u00e0 revenu modeste \u00e0 \u00e9tablir des REEE et \u00e0 \u00e9pargner pour les enfants n\u00e9s apr\u00e8s 2003.  Le BEC sera d\u00e9pos\u00e9 directement dans le REEE.  Aucune cotisation au REEE n'est n\u00e9cessaire pour obtenir le BEC.<\/p><p>La subvention initiale est de 500 $, plus 25 $ suppl\u00e9mentaires pour couvrir les frais administratifs li\u00e9s \u00e0 l'ouverture d'un REEE.  Par la suite, pour chaque ann\u00e9e d'admissibilit\u00e9, la subvention est de 100 $ par ann\u00e9e jusqu'\u00e0 ce que l'enfant atteigne l'\u00e2ge de 15 ans.<\/p><p>Le BEC est r\u00e9troactif. Les montants du BEC s'accumulent chaque ann\u00e9e d'admissibilit\u00e9 jusqu'au 31 d\u00e9cembre de l'ann\u00e9e au cours de laquelle le b\u00e9n\u00e9ficiaire atteint l'\u00e2ge de 15 ans. Le principal dispensateur de soins peut demander le BEC pour un enfant admissible jusqu'\u00e0 la veille de son 18<sup>e<\/sup> anniversaire. Une fois que l'enfant a atteint l'\u00e2ge de 18 ans, il peut \u00e9galement devenir le souscripteur de son propre REEE et demander le BEC pour lui-m\u00eame, jusqu'\u00e0 la veille de son 21<sup>e<\/sup> anniversaire.<\/p><p>Si le b\u00e9n\u00e9ficiaire ne poursuit pas d'\u00e9tudes postsecondaires, le BEC est restitu\u00e9 au gouvernement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2399ffb3 e-con-full e-flex e-con e-parent\" data-id=\"2399ffb3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f64b1bc elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"f64b1bc\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-f64b1bc\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"f64b1bc\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"eligibility\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2581\"><span class=\"eael-accordion-tab-title\">Conditions \u00e0 remplir<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2581\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"eligibility\"><ul><li>Le BEC est offert uniquement dans le cadre d\u2019un r\u00e9gime individuel, d\u2019un r\u00e9gime pour fr\u00e8res et soeurs seulement ou d\u2019un r\u00e9gime familial.<\/li><li>Les b\u00e9n\u00e9ficiaires doivent satisfaire aux conditions suivantes :<ul><li>\u00eatre n\u00e9s le 1<sup>er<\/sup> janvier 2004 ou \u00e0 une date ult\u00e9rieure<\/li><li>avoir un acte de naissance<\/li><li>avoir un num\u00e9ro d'assurance sociale (NAS)<\/li><li>\u00eatre r\u00e9sidents canadiens<\/li><li>\u00eatre d\u00e9sign\u00e9s comme b\u00e9n\u00e9ficiaires d\u2019un REEE<\/li><\/ul><\/li><li>Les conditions \u00e0 remplir au BEC sont bas\u00e9s sur le revenu familial ajust\u00e9 de l'aidant principal. Le seuil est fix\u00e9 par le gouvernement et est index\u00e9 chaque ann\u00e9e.<\/li><li>En outre, l'aidant principal du b\u00e9n\u00e9ficiaire doit :<ul><li>avoir rempli la d\u00e9claration d'imp\u00f4t sur le revenu pour chaque ann\u00e9e au cours de laquelle ils souhaitent demander le BEC pour le b\u00e9n\u00e9ficiaire<\/li><li>\u00eatre \u00e9ligible \u00e0 la prestation canadienne pour enfants (PCE)<\/li><\/ul><\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"provincial-education-savings-incentives\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1622\"><span class=\"eael-accordion-tab-title\">Incitations provinciales \u00e0 l'\u00e9pargne-\u00e9tudes<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1622\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"provincial-education-savings-incentives\"><style>.elementor-328 .elementor-element.elementor-element-2b99d78d{--display:flex;}.elementor-328 .elementor-element.elementor-element-986f1a2{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-328 .elementor-element.elementor-element-664f3428 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"328\" class=\"elementor elementor-328\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b99d78d e-flex e-con-boxed e-con e-parent\" data-id=\"2b99d78d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c1d9498 elementor-widget elementor-widget-text-editor\" data-id=\"6c1d9498\" data-element_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>Certaines provinces ont aussi instaur\u00e9 des programmes incitatifs pour aider les familles \u00e0 \u00e9pargner en vue des \u00e9tudes postsecondaires de leurs enfants.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-986f1a2 e-flex e-con-boxed e-con e-parent\" data-id=\"986f1a2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-664f3428 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"664f3428\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-664f3428\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"664f3428\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"alberta-centennial-education-savings-aces-plan\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1711\"><span class=\"eael-accordion-tab-title\">Le r\u00e9gime Alberta Centennial Education Savings (ACES)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1711\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"alberta-centennial-education-savings-aces-plan\"><style>.elementor-330 .elementor-element.elementor-element-263ff7dd{--display:flex;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"330\" class=\"elementor elementor-330\">\n\t\t\t\t<div class=\"elementor-element elementor-element-263ff7dd e-flex e-con-boxed e-con e-parent\" data-id=\"263ff7dd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-888401 elementor-widget elementor-widget-heading\" data-id=\"888401\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Le r\u00e9gime Alberta Centennial Education Savings (ACES)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba397c6 elementor-widget elementor-widget-text-editor\" data-id=\"ba397c6\" data-element_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><span style=\"color: #993300;\"><strong>REMARQUE : Le 26 mars 2015, le gouvernement de l'Alberta a annonc\u00e9 la fermeture du r\u00e9gime d'\u00e9pargne-\u00e9tudes Alberta Centennial Education Savings (ACES). Les promoteurs doivent convertir tous les fonds ACES d\u00e9tenus dans des REEE en revenu accumul\u00e9 au 1er janvier 2016.<\/strong><\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"british-columbia-training-and-education-savings-grant-bctesg\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1712\"><span class=\"eael-accordion-tab-title\">Subvention pour l\u2019\u00e9pargne-\u00e9tudes et l\u2019\u00e9pargne-formation de la Colombie-Britannique (SEEEFCB)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1712\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"british-columbia-training-and-education-savings-grant-bctesg\"><style>.elementor-326 .elementor-element.elementor-element-2123fbd2{--display:flex;}.elementor-326 .elementor-element.elementor-element-7441d3e9{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-326 .elementor-element.elementor-element-52b4504b .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"326\" class=\"elementor elementor-326\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2123fbd2 e-flex e-con-boxed e-con e-parent\" data-id=\"2123fbd2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28663ab7 elementor-widget elementor-widget-heading\" data-id=\"28663ab7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Subvention pour l\u2019\u00e9pargne-\u00e9tudes et l\u2019\u00e9pargne-formation de la Colombie-Britannique (SEEEFCB)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-287092a1 elementor-widget elementor-widget-text-editor\" data-id=\"287092a1\" data-element_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>Le gouvernement de la Colombie-Britannique versera un paiement unique de 1 200 $ aux REEE admissibles par l'entremise de la subvention pour l\u2019\u00e9pargne-\u00e9tudes et l\u2019\u00e9pargne-formation de la Colombie-Britannique (SEEEFCB).  La SEEEFCB n'exige aucune contribution de contrepartie ou additionnelle.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7441d3e9 e-flex e-con-boxed e-con e-parent\" data-id=\"7441d3e9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52b4504b elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"52b4504b\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-52b4504b\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"52b4504b\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"eligibility\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1381\"><span class=\"eael-accordion-tab-title\">Conditions \u00e0 remplir<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1381\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"eligibility\"><ul><li>Disponible pour les r\u00e9gimes individuels ou familiaux.<\/li><li>Le b\u00e9n\u00e9ficiaire doit remplir les conditions suivantes :<ul><li>le parent et l'enfant doivent r\u00e9sider en Colombie-Britannique.<\/li><li>l'enfant doit \u00eatre n\u00e9 en 2006 ou apr\u00e8s<\/li><li>l'enfant doit avoir un num\u00e9ro d'assurance sociale (NAS)<\/li><li>l'enfant doit \u00eatre d\u00e9sign\u00e9 comme b\u00e9n\u00e9ficiaire d'un REEE aupr\u00e8s d'une institution financi\u00e8re participante<\/li><li class=\"translation-block\">l'enfant peut demander la bourse entre son 6<sup>e<\/sup> anniversaire et la veille de ses 9 ans<\/li><\/ul><\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"quebec-education-savings-incentive-qesi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1713\"><span class=\"eael-accordion-tab-title\">Incitatif qu\u00e9b\u00e9cois \u00e0 l'\u00e9pargne-\u00e9tudes (IQEE)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1713\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"quebec-education-savings-incentive-qesi\"><style>.elementor-324 .elementor-element.elementor-element-2eb72cec{--display:flex;}.elementor-324 .elementor-element.elementor-element-54bd054e{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-324 .elementor-element.elementor-element-3c51dd9e .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"324\" class=\"elementor elementor-324\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb72cec e-flex e-con-boxed e-con e-parent\" data-id=\"2eb72cec\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42cd7bf8 elementor-widget elementor-widget-heading\" data-id=\"42cd7bf8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Incitatif qu\u00e9b\u00e9cois \u00e0 l'\u00e9pargne-\u00e9tudes (IQEE)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-196669b elementor-widget elementor-widget-text-editor\" data-id=\"196669b\" data-element_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>L'incitatif qu\u00e9b\u00e9cois \u00e0 l'\u00e9pargne-\u00e9tudes (IQEE) est une mesure fiscale qui vise \u00e0 encourager les familles qu\u00e9b\u00e9coises \u00e0 \u00e9pargner pour les \u00e9tudes postsecondaires de leurs enfants et de leurs petits-enfants, d\u00e8s leur premier \u00e2ge.  Le plafond \u00e0 vie de l'IQEE est de 3 600 dollars pour les b\u00e9n\u00e9ficiaires \u00e9ligibles.\n<\/p>\n<p>Cette mesure prend la forme d'un cr\u00e9dit d'imp\u00f4t remboursable. Ce dernier est vers\u00e9 directement dans un r\u00e9gime enregistr\u00e9 d'\u00e9pargne-\u00e9tudes (REEE) ouvert chez un fournisseur de REEE qui offre l'IQEE.  Les versements de l'IQEE sont effectu\u00e9s dans l'ann\u00e9e qui suit l'ann\u00e9e de la cotisation.\n<\/p>\n<p>L'IQEE comporte deux parties :<\/p>\n<ul>\n \t<li><strong>Incitation \u00e0 l'\u00e9pargne-\u00e9tudes au Qu\u00e9bec de base<\/strong> \u2013 pr\u00e9voit 10 % sur chaque dollar de la premi\u00e8re tranche de 2 500 $, jusqu'\u00e0 concurrence de 250 $, sur les cotisations au REEE de l'enfant chaque ann\u00e9e, quel que soit le revenu familial, plafonn\u00e9 au maximum viager.<\/li>\n<\/ul>\n<ul>\n \t<li><strong>Incitation suppl\u00e9mentaire \u00e0 l'\u00e9pargne-\u00e9tudes au Qu\u00e9bec<\/strong> \u2013 un montant allant jusqu'\u00e0 50 dollars par an, calcul\u00e9 en fonction du revenu familial du b\u00e9n\u00e9ficiaire, peut \u00eatre ajout\u00e9 au montant de base.<\/li>\n<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54bd054e e-flex e-con-boxed e-con e-parent\" data-id=\"54bd054e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c51dd9e elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"3c51dd9e\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-3c51dd9e\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"3c51dd9e\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"carry-forward-grant-room\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1011\"><span class=\"eael-accordion-tab-title\">Report des droits \u00e0 subvention inutilis\u00e9s<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1011\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"carry-forward-grant-room\"><p>Depuis 2008, les droits accumul\u00e9s au cours des ann\u00e9es pr\u00e9c\u00e9dentes peuvent augmenter le montant de base, \u00e0 concurrence de 250 $ suppl\u00e9mentaires par an.  Toutefois, le montant de base ne peut pas d\u00e9passer 500 $ par an.<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"eligibility\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1012\"><span class=\"eael-accordion-tab-title\">Conditions \u00e0 remplir<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1012\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"eligibility\"><p>Pour que l'incitatif qu\u00e9b\u00e9cois \u00e0 l'\u00e9pargne-\u00e9tudes (IQEE) soit vers\u00e9 dans le REEE d'un enfant pour une ann\u00e9e d'imposition donn\u00e9e, l'enfant doit remplir toutes les conditions suivantes :<\/p><ul><li>\u00eatre \u00e2g\u00e9 de moins de 18 ans<\/li><li>avoir un num\u00e9ro d'assurance sociale (NAS)<\/li><li>r\u00e9sider au Qu\u00e9bec le 31 d\u00e9cembre de l'ann\u00e9e d'imposition<\/li><li>\u00eatre d\u00e9sign\u00e9 comme b\u00e9n\u00e9ficiaire du r\u00e9gime enregistr\u00e9 d'\u00e9pargne-\u00e9tudes (REEE) concern\u00e9<\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"saskatchewan-advantage-grant-for-education-savings-sages\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1714\"><span class=\"eael-accordion-tab-title\">Subvention pour l'\u00e9pargne-\u00e9tude avantage Saskatchewan (SEEAS)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1714\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"saskatchewan-advantage-grant-for-education-savings-sages\"><style>.elementor-322 .elementor-element.elementor-element-588c2151{--display:flex;}.elementor-322 .elementor-element.elementor-element-52225d85{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list 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svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-322 .elementor-element.elementor-element-3f67e36 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"322\" class=\"elementor elementor-322\">\n\t\t\t\t<div class=\"elementor-element elementor-element-588c2151 e-flex e-con-boxed e-con e-parent\" data-id=\"588c2151\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf30acc elementor-widget elementor-widget-heading\" data-id=\"cf30acc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Subvention pour l'\u00e9pargne-\u00e9tude avantage Saskatchewan (SEEAS)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f5cd684 elementor-widget elementor-widget-text-editor\" data-id=\"5f5cd684\" data-element_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\"><span style=\"color: #993300\"><strong>REMARQUE : Le programme de la subvention pour l'\u00e9pargne-\u00e9tude avantage Saskatchewan (SEEAS) a \u00e9t\u00e9 suspendu depuis le 1<sup>er<\/sup> janvier 2018 et est en cours de liquidation.  Les promoteurs doivent convertir toutes les subventions SAGES d\u00e9tenues dans des REEE en revenu accumul\u00e9 au 1<sup>er<\/sup> septembre 2023<\/strong><\/span><\/p><p><span style=\"color: #000000;\">En 2013, le gouvernement de la Saskatchewan a mis en place le programme de la subvention pour l'\u00e9pargne-\u00e9tude avantage Saskatchewan (SEEAS), administr\u00e9 en partenariat avec Emploi et D\u00e9veloppement social Canada (ESDC).\u00a0<\/span><\/p><p>Le SEEAS est un incitatif \u00e0 l'\u00e9pargne-\u00e9tudes qui est vers\u00e9 dans un REEE admissible au taux de 10 % des cotisations au REEE, jusqu'\u00e0 concurrence de 250 $ par b\u00e9n\u00e9ficiaire pour chaque ann\u00e9e admissible, jusqu'\u00e0 la fin de l'ann\u00e9e civile au cours de laquelle le b\u00e9n\u00e9ficiaire atteint l'\u00e2ge de 17 ans. Le total des paiements du SEEAS par b\u00e9n\u00e9ficiaire peut atteindre 4 500 $ si le b\u00e9n\u00e9ficiaire est admissible de la naissance \u00e0 l'\u00e2ge de 17 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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52225d85 e-flex e-con-boxed e-con e-parent\" data-id=\"52225d85\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f67e36 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"3f67e36\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-3f67e36\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"3f67e36\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"carry-forward-grant-room\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-6641\"><span class=\"eael-accordion-tab-title\">Report des droits \u00e0 subvention inutilis\u00e9s<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-6641\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"carry-forward-grant-room\"><p>Les droits accumul\u00e9s au cours des ann\u00e9es pr\u00e9c\u00e9dentes peuvent augmenter le montant de base, \u00e0 concurrence de 250 $ suppl\u00e9mentaires par an.  Toutefois, le montant annuel ne peut pas d\u00e9passer 500 $ par an.<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"eligibility\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-6642\"><span class=\"eael-accordion-tab-title\">Conditions \u00e0 remplir<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-6642\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"eligibility\"><p>Pour que la subvention pour l'\u00e9pargne-\u00e9tude avantage Saskatchewan (SEEAS) soit vers\u00e9e dans le REEE d'un enfant pour une ann\u00e9e d'imposition donn\u00e9e, l'enfant doit remplir toutes les conditions suivantes :<\/p><ul><li>Cotisation \u00e0 un REEE effectu\u00e9e au plus tard le 31 d\u00e9cembre de l'ann\u00e9e au cours de laquelle le b\u00e9n\u00e9ficiaire atteint l'\u00e2ge de 17 ans<\/li><li>avoir un num\u00e9ro d'assurance sociale (NAS)<\/li><li>\u00eatre r\u00e9sident de la Saskatchewan au moment o\u00f9 la cotisation au REEE a \u00e9t\u00e9 vers\u00e9e<\/li><\/ul><p>Les cotisations vers\u00e9es \u00e0 un REEE au cours de l'ann\u00e9e civile o\u00f9 le b\u00e9n\u00e9ficiaire atteint l'\u00e2ge de 16 ou 17 ans doivent satisfaire \u00e0 l'une des conditions suivantes pour \u00eatre admissibles au programme SEEAS :<\/p><ul><li>un souscripteur verse au minimum 100 $ de cotisations annuelles \u00e0 un REEE pour le b\u00e9n\u00e9ficiaire, et ces cotisations ne sont pas retir\u00e9es. Cette op\u00e9ration peut \u00eatre effectu\u00e9e au cours de quatre ann\u00e9es (cons\u00e9cutives ou non), au plus tard le 31 d\u00e9cembre de l'ann\u00e9e au cours de laquelle le b\u00e9n\u00e9ficiaire a atteint l'\u00e2ge de 15 ans.<\/li><li>un souscripteur verse au minimum 2 000 $ de cotisations \u00e0 un REEE au titre du b\u00e9n\u00e9ficiaire, et ces cotisations ne sont pas retir\u00e9es. Ces cotisations doivent \u00eatre vers\u00e9es avant le 31 d\u00e9cembre de l'ann\u00e9e au cours de laquelle le b\u00e9n\u00e9ficiaire a atteint l'\u00e2ge de 15 ans.<\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t        \n                    <div id=\"withdrawals-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"withdrawals-tab\">\n\t\t\t\t        <style>.elementor-17 .elementor-element.elementor-element-76fdab0c{--display:flex;}.elementor-17 .elementor-element.elementor-element-327a8bad{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;color:#333;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;border-style:none;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-17 .elementor-element.elementor-element-4073c17f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"17\" class=\"elementor elementor-17\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76fdab0c e-flex e-con-boxed e-con e-parent\" data-id=\"76fdab0c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c1ff7 elementor-widget elementor-widget-heading\" data-id=\"1c1ff7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Paiements et retraits<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2201d0bf elementor-widget elementor-widget-text-editor\" data-id=\"2201d0bf\" data-element_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>Le promoteur peut proc\u00e9der aux retraits suivants :<\/p><ul><li>Paiements au b\u00e9n\u00e9ficiaire ou au souscripteur :<ul><li>Si le b\u00e9n\u00e9ficiaire est inscrit \u00e0 un programme d\u2019\u00e9tudes postsecondaires admissible<ul><li>paiement d'aide \u00e0 l'\u00e9ducation (PAE)<\/li><li>retrait pour \u00e9tudes postsecondaires (EPS)<\/li><\/ul><\/li><li>Dans le cas o\u00f9 le b\u00e9n\u00e9ficiaire ne s'inscrit pas \u00e0 l'enseignement post-secondaire :<ul><li>remboursement des cotisations au souscripteur<\/li><li>paiement du revenu accumul\u00e9 (PRA)<\/li><li>le remboursement de montants en vertu de la Loi canadienne sur l'\u00e9pargne-\u00e9tudes ou d'un programme provincial d\u00e9sign\u00e9<\/li><\/ul><\/li><\/ul><\/li><li>Transferts :<ul><li>transfert d'un REEE \u00e0 un autre REEE<\/li><li>transf\u00e9rer le revenu de placement d'un REEE \u00e0 un REEI<\/li><\/ul><\/li><li>Paiement \u00e0 un \u00e9tablissement d'enseignement d\u00e9sign\u00e9 au Canada<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-327a8bad e-flex e-con-boxed e-con e-parent\" data-id=\"327a8bad\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4073c17f elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"4073c17f\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-4073c17f\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"4073c17f\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"payments-to-beneficiary-or-subscriber\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1081\"><span class=\"eael-accordion-tab-title\">Paiements au b\u00e9n\u00e9ficiaire ou au souscripteur<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1081\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"payments-to-beneficiary-or-subscriber\"><style>.elementor-342 .elementor-element.elementor-element-2935f3dd{--display:flex;}.elementor-342 .elementor-element.elementor-element-4f5d351c{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-342 .elementor-element.elementor-element-31f23e4d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"342\" class=\"elementor elementor-342\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2935f3dd e-flex e-con-boxed e-con e-parent\" data-id=\"2935f3dd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9ed1a elementor-widget elementor-widget-shortcode\" data-id=\"2b9ed1a\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-tbl-payment-types\" class=\"tablepress tablepress-id-tbl-payment-types tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Sc\u00e9nario<\/th><th class=\"column-2\">Type de retrait<\/th><th class=\"column-3\">Source<\/th><th class=\"column-4\">Imposition<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td rowspan=\"2\" class=\"column-1\"><strong>L'\u00e9tudiant b\u00e9n\u00e9ficiaire s'inscrit dans un \u00e9tablissement d'enseignement post-secondaire<\/strong><\/td><td class=\"column-2\">Retrait de la contribution \u00e0 l'enseignement postsecondaire (EPS)<\/td><td class=\"column-3\">Cotisations \u00e0 un REEE<\/td><td class=\"column-4\">Remis au souscripteur en franchise d'imp\u00f4t<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">Paiement d'aide \u00e0 l'\u00e9ducation (PAE)<\/td><td class=\"column-3\">Gains du REEE, SCEE et autres incitations<\/td><td class=\"column-4\">Imposable au b\u00e9n\u00e9ficiaire \u00e9tudiant au taux marginal d'imposition de l'\u00e9tudiant<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td rowspan=\"2\" class=\"column-1\"><strong>L'\u00e9tudiant b\u00e9n\u00e9ficiaire ne s'inscrit pas dans un \u00e9tablissement d'enseignement post-secondaire<\/strong><\/td><td class=\"column-2\">Retrait des cotisations (RC)<\/td><td class=\"column-3\">Cotisations \u00e0 un REEE<\/td><td class=\"column-4\">Remis au souscripteur en franchise d'imp\u00f4t<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">Paiement des revenus accumul\u00e9s (PRA)<\/td><td class=\"column-3\">Revenus des contributions, subventions et incitations<\/td><td class=\"column-4\">Vers\u00e9 au souscripteur et imposable au taux marginal d'imposition du souscripteur, major\u00e9 d'une taxe suppl\u00e9mentaire de 20%.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-tbl-payment-types from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1805fa1c elementor-widget elementor-widget-text-editor\" data-id=\"1805fa1c\" data-element_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>SCEE<\/strong>: les subventions non utilis\u00e9es sont restitu\u00e9es au gouvernement ; pas de cons\u00e9quences fiscales<\/p><p><strong>BEC<\/strong>: restitu\u00e9 au gouvernement ; pas de cons\u00e9quences fiscales<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f5d351c e-flex e-con-boxed e-con e-parent\" data-id=\"4f5d351c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31f23e4d elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"31f23e4d\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-31f23e4d\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"31f23e4d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"when-the-beneficiary-is-enrolled-in-a-qualifying-post-secondary-educational-program\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-8371\"><span class=\"eael-accordion-tab-title\">Dans le cas o\u00f9 le b\u00e9n\u00e9ficiaire est inscrit \u00e0 un programme d'enseignement post-secondaire admissible<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-8371\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"when-the-beneficiary-is-enrolled-in-a-qualifying-post-secondary-educational-program\"><style>.elementor-340 .elementor-element.elementor-element-3dc22e62{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-340 .elementor-element.elementor-element-e2f2661{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;color:#333;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-340 .elementor-element.elementor-element-1d42256f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"340\" class=\"elementor elementor-340\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dc22e62 e-flex e-con-boxed e-con e-parent\" data-id=\"3dc22e62\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-600b5ed3 elementor-widget elementor-widget-text-editor\" data-id=\"600b5ed3\" data-element_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 REEE offre deux types d'options de paiement \u00e0 des fins \u00e9ducatives, en fonction des types de fonds d\u00e9tenus dans le r\u00e9gime.<\/p><ul><li>Le paiement d'aide \u00e0 l'\u00e9ducation (PAE), qui comprend les incitations gouvernementales ainsi que les revenus des investissements et des incitations<\/li><li>Retrait de la contribution \u00e0 l'enseignement postsecondaire (EPS)<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2f2661 e-flex e-con-boxed e-con e-parent\" data-id=\"e2f2661\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d42256f elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"1d42256f\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-1d42256f\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"1d42256f\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"education-assistance-payments-eap\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-4901\"><span class=\"eael-accordion-tab-title\">Paiements d'aide \u00e0 l'\u00e9ducation (PAE)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-4901\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"education-assistance-payments-eap\"><style>.elementor-338 .elementor-element.elementor-element-54938456{--display:flex;}.elementor-338 .elementor-element.elementor-element-11011b7c{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover 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svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-338 .elementor-element.elementor-element-2b6b8e3d .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"338\" class=\"elementor elementor-338\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54938456 e-flex e-con-boxed e-con e-parent\" data-id=\"54938456\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47c4a234 elementor-widget elementor-widget-text-editor\" data-id=\"47c4a234\" data-element_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 PAE est le montant vers\u00e9 \u00e0 un b\u00e9n\u00e9ficiaire (l'\u00e9tudiant) ou pour son compte \u00e0 partir d'un REEE pour l'aider \u00e0 financer le co\u00fbt de ses \u00e9tudes postsecondaires.<\/p><p>Un PAE se compose de subventions publiques, d'incitations et de revenus sur les investissements et les incitations.<\/p><p>L'\u00e9tudiant inclut les PAE comme revenu dans sa d\u00e9claration d'imp\u00f4t pour l'ann\u00e9e au cours de laquelle il les re\u00e7oit.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11011b7c e-flex e-con-boxed e-con e-parent\" data-id=\"11011b7c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6b8e3d elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"2b6b8e3d\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-2b6b8e3d\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"2b6b8e3d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"qualifying-for-an-eap\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-7281\"><span class=\"eael-accordion-tab-title\">Conditions d'acc\u00e8s \u00e0 un PAE<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-7281\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"qualifying-for-an-eap\"><p>Le promoteur ne peut verser des PAE \u00e0 ou pour un \u00e9tudiant que dans l'une des situations suivantes :<\/p><ul><li>L\u2019\u00e9tudiant est inscrit \u00e0 un programme de formation admissible. Cette situation inclut les \u00e9tudiants qui fr\u00e9quentent un \u00e9tablissement d\u2019enseignement postsecondaire et ceux qui sont inscrits \u00e0 des cours de formation \u00e0 distance, comme des cours par correspondance, offerts par un tel \u00e9tablissement.<\/li><li>L\u2019\u00e9tudiant a 16 ans ou plus et est inscrit \u00e0 un programme de formation d\u00e9termin\u00e9.<\/li><\/ul><p>Un b\u00e9n\u00e9ficiaire peut recevoir des PAE jusqu\u2019\u00e0 six mois apr\u00e8s la fin de son inscription, \u00e0 condition que les paiements aient \u00e9t\u00e9 admissibles \u00e0 titre de PAE s\u2019ils avaient \u00e9t\u00e9 faits imm\u00e9diatement avant que son inscription prenne fin.<\/p><p class=\"translation-block\">Un <strong>programme de formation admissible<\/strong> s\u2019entend d\u2019un programme de niveau postsecondaire d\u2019au moins trois semaines cons\u00e9cutives, qui pr\u00e9voit des cours ou des travaux auxquels l\u2019\u00e9tudiant doit consacrer au moins 10 heures par semaine.<\/p><p class=\"translation-block\">Un <strong>programme de formation d\u00e9termin\u00e9<\/strong> s\u2019entend d\u2019un programme de niveau postsecondaire d\u2019au moins trois semaines cons\u00e9cutives, qui pr\u00e9voit des cours auxquels l\u2019\u00e9tudiant doit consacrer au moins 12 heures par mois.<\/p><p class=\"translation-block\">Un <strong>\u00e9tablissement d\u2019enseignement postsecondaire<\/strong> s\u2019entend notamment de ce qui suit :<\/p><ul><li>une universit\u00e9, un coll\u00e8ge ou un autre \u00e9tablissement d\u2019enseignement agr\u00e9\u00e9 au Canada<\/li><li>un \u00e9tablissement d\u2019enseignement au Canada qu\u2019EDSC reconna\u00eet comme offrant des cours, autres que ceux qui permettent d\u2019obtenir des cr\u00e9dits, qui visent \u00e0 donner ou \u00e0 augmenter les comp\u00e9tences li\u00e9es \u00e0 une activit\u00e9 professionnelle<\/li><li>une universit\u00e9, un coll\u00e8ge ou un autre \u00e9tablissement d\u2019enseignement situ\u00e9 \u00e0 l\u2019\u00e9tranger, qui offre des cours de niveau postsecondaire et o\u00f9 le b\u00e9n\u00e9ficiaire est inscrit \u00e0 temps plein \u00e0 un cours qui dure au moins trois semaines cons\u00e9cutives.<\/li><\/ul><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"limit-on-eaps\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-7282\"><span class=\"eael-accordion-tab-title\">Plafond des PAE<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-7282\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"limit-on-eaps\"><table width=\"624\"><tbody><tr><td rowspan=\"2\" width=\"76\"><strong>Temps plein<\/strong><\/td><td rowspan=\"2\" width=\"219\">Programme de formation admissible<\/td><td width=\"208\">13 premi\u00e8res semaines cons\u00e9cutives<\/td><td width=\"121\">8 000 $ maximum<\/td><\/tr><tr><td width=\"208\">Apr\u00e8s les 13 premi\u00e8res semaines cons\u00e9cutives<\/td><td width=\"121\">Aucun plafond<\/td><\/tr><tr><td width=\"76\"><strong>Temps partiel<\/strong><\/td><td width=\"219\">Programme de formation d\u00e9termin\u00e9<\/td><td width=\"208\">Chaque p\u00e9riode de13 semaines<\/td><td width=\"121\">4 000 $ maximum<\/td><\/tr><\/tbody><\/table><p>Si, au cours d\u2019une p\u00e9riode de 12 mois, l\u2019\u00e9tudiant n\u2019est pas inscrit \u00e0 un programme de formation admissible pendant 13 semaines cons\u00e9cutives, le plafond de 8 000 $ s\u2019appliquera de nouveau. Si l\u2019\u00e9tudiant suit un programme de formation d\u00e9termin\u00e9, le plafond est de 4 000 $ par p\u00e9riode de 13 semaines, que l\u2019\u00e9tudiant soit ou non inscrit \u00e0 un tel programme pendant toute la p\u00e9riode de 13 semaines.<\/p><p>EDSC peut, au cas par cas, approuver des PAE d\u2019un montant sup\u00e9rieur au plafond indiqu\u00e9 si la somme des frais de scolarit\u00e9 et des d\u00e9penses li\u00e9s \u00e0 un programme en particulier d\u00e9passe nettement la moyenne.<\/p><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"A PSE withdrawal may be made by the subscriber when a beneficiary is eligible for an EAP and may be used for any purpose.  Note: This type of withdrawal of the subscriber\u2019s contributions while the beneficiary qualifies for an EAP does not incur a CESG clawback.  Subject to the terms and conditions of the RESP, a portion of the contributions withdrawn can be paid to the beneficiary to supplement the EAP. There is no limit on the dollar amount for a PSE withdrawal.\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-4902\"><span class=\"eael-accordion-tab-title\">Retrait pour \u00e9tudes postsecondaires (EPS)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-4902\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"A PSE withdrawal may be made by the subscriber when a beneficiary is eligible for an EAP and may be used for any purpose.  Note: This type of withdrawal of the subscriber\u2019s contributions while the beneficiary qualifies for an EAP does not incur a CESG clawback.  Subject to the terms and conditions of the RESP, a portion of the contributions withdrawn can be paid to the beneficiary to supplement the EAP. There is no limit on the dollar amount for a PSE withdrawal.\"><p>Le souscripteur peut effectuer un retrait pour EPS lorsqu\u2019un b\u00e9n\u00e9ficiaire est admissible \u00e0 des PAE, et peut utiliser la somme comme il l\u2019entend.<\/p><p><em><strong>Remarque : Tant que le b\u00e9n\u00e9ficiaire est admissible \u00e0 des PAE, ce type de retrait par le souscripteur n\u2019entra\u00eene pas de remboursement de la SCEE.<\/strong><\/em><\/p><p>Sous r\u00e9serve des conditions du REEE, il est possible de verser au b\u00e9n\u00e9ficiaire une partie des cotisations retir\u00e9es en compl\u00e9ment des PAE. Aucune limite ne s\u2019applique au montant retir\u00e9 pour<\/p><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"when-beneficiary-does-not-enroll-in-post-secondary-education\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-8372\"><span class=\"eael-accordion-tab-title\">Dans le cas o\u00f9 le b\u00e9n\u00e9ficiaire ne s'inscrit pas dans l'enseignement post-secondaire<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-8372\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"when-beneficiary-does-not-enroll-in-post-secondary-education\"><style>.elementor-334 .elementor-element.elementor-element-7a13814d{--display:flex;}.elementor-334 .elementor-element.elementor-element-3b064383{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;color:#333;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list 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.fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-334 .elementor-element.elementor-element-3843d1cb .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"334\" class=\"elementor elementor-334\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a13814d e-flex e-con-boxed e-con e-parent\" data-id=\"7a13814d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66b91c0d elementor-widget elementor-widget-text-editor\" data-id=\"66b91c0d\" data-element_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 le b\u00e9n\u00e9ficiaire ne poursuit pas d\u2019\u00e9tudes postsecondaires et qu\u2019aucun autre b\u00e9n\u00e9ficiaire n\u2019a \u00e9t\u00e9 d\u00e9sign\u00e9, plusieurs options de retrait de l\u2019actif du REEE \u00e0 d\u2019autres fins que les \u00e9tudes peuvent \u00eatre disponibles, selon les conditions du r\u00e9gime.\n<ul>\n \t<li>Les cotisations peuvent \u00eatre remises au souscripteur en tout temps en franchise d\u2019imp\u00f4t.<\/li>\n \t<li>Des paiements de revenu accumul\u00e9, qui sont des paiements imposables constitu\u00e9s des revenus de placement, peuvent \u00eatre vers\u00e9s au souscripteur dans certaines conditions.<\/li>\n \t<li>Il peut \u00eatre n\u00e9cessaire de rembourser aux autorit\u00e9s pertinentes les sommes per\u00e7ues en vertu de la Loi canadienne sur l\u2019\u00e9pargne-\u00e9tudes ou d\u2019un programme provincial d\u00e9sign\u00e9.<\/li>\n<\/ul><\/p>\n<p>Conseil : Si le b\u00e9n\u00e9ficiaire ne poursuit pas d\u2019\u00e9tudes postsecondaires pour l\u2019instant, vous pouvez aussi attendre avant de retirer les fonds et de fermer le compte. Un REEE peut rester ouvert pendant 36 ans (40 ans s\u2019il s\u2019agit d\u2019un r\u00e9gime d\u00e9termin\u00e9). Le b\u00e9n\u00e9ficiaire peut d\u00e9cider de faire des \u00e9tudes postsecondaires ult\u00e9rieurement.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b064383 e-flex e-con-boxed e-con e-parent\" data-id=\"3b064383\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3843d1cb elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"3843d1cb\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-3843d1cb\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"3843d1cb\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"refund-of-contributions-to-the-subscriber\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-9431\"><span class=\"eael-accordion-tab-title\">Remboursement des cotisations au souscripteur<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-9431\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"refund-of-contributions-to-the-subscriber\"><style>.elementor-3686 .elementor-element.elementor-element-0a08761{--display:flex;}.elementor-3686 .elementor-element.elementor-element-06d3199{font-size:14px;}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"3686\" class=\"elementor elementor-3686\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a08761 e-flex e-con-boxed e-con e-parent\" data-id=\"0a08761\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c41532c elementor-widget elementor-widget-text-editor\" data-id=\"c41532c\" data-element_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\tSubject to the terms and conditions of the RESP, the promoter can return contributions to you tax-free when the contract ends or at any time before.\n\nA refund of contributions may trigger repayments of some or all incentives that remain in the RESP. A CESG repayment is a portion of the assisted contributions (those qualifying for the basic and additional grants) up to and including the total CESG balance remaining in the plan; certain conditions may apply.<a href=\"#_ftn1\" name=\"_ftnref1\"><sup>[1]<\/sup><\/a> A repayment of provincial incentives that remain in the RESP may also be required.\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-06d3199 elementor-widget elementor-widget-text-editor\" data-id=\"06d3199\" data-element_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=\"#_ftnref1\" name=\"_ftn1\"><sup>[1]<\/sup><\/a> Le retrait de cotisations subventionn\u00e9es d\u2019un REEE apr\u00e8s le 22 mars 2004 annulera l\u2019admissibilit\u00e9 du b\u00e9n\u00e9ficiaire \u00e0 toute SCEE pour le reste de l\u2019ann\u00e9e et les deux ann\u00e9es suivantes. Un retrait de cotisations effectu\u00e9es avant 1998 annulera l\u2019admissibilit\u00e9 de tous les b\u00e9n\u00e9ficiaires du r\u00e9gime \u00e0 la SCEE pendant l\u2019ann\u00e9e civile o\u00f9 le retrait a \u00e9t\u00e9 effectu\u00e9 et les deux ann\u00e9es civiles suivantes.<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"accumulated-income-payment-aip\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-9432\"><span class=\"eael-accordion-tab-title\">Paiement de revenu accumul\u00e9 (PRA)<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-9432\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"accumulated-income-payment-aip\"><style>.elementor-336 .elementor-element.elementor-element-4dfd50a{--display:flex;}.elementor-336 .elementor-element.elementor-element-b56e859{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-336 .elementor-element.elementor-element-5b3338d9 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"336\" class=\"elementor elementor-336\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dfd50a e-flex e-con-boxed e-con e-parent\" data-id=\"4dfd50a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-568e95d0 elementor-widget elementor-widget-text-editor\" data-id=\"568e95d0\" data-element_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>Le PRA est constitu\u00e9 des revenus des cotisations au REEE et des revenus de la SCEE et d'autres incitatifs gouvernementaux suppl\u00e9mentaires.\n<\/p>\n<p>Il est important de lire attentivement les conditions du REEE, car le traitement du revenu accumul\u00e9 varie d\u2019un r\u00e9gime \u00e0 l\u2019autre.\n<\/p>\n<p>Le PRA ne peut \u00eatre vers\u00e9 qu\u2019\u00e0 un seul souscripteur ou pour le compte de celui-ci; il ne peut pas \u00eatre vers\u00e9 conjointement aux cosouscripteurs. Lorsque plus d\u2019une personne a droit aux PRA du r\u00e9gime, les versements doivent \u00eatre effectu\u00e9s s\u00e9par\u00e9ment \u00e0 chaque personne.\n<\/p>\n<p>Le REEE peut autoriser des PRA lorsque toutes les conditions suivantes sont r\u00e9unies :\n<ul>\n \t<li>le prestataire est un r\u00e9sident canadien<\/li>\n \t<li>le prestataire est un souscripteur du REEE<\/li>\n \t<li>l\u2019une des situations suivantes s\u2019applique :\n<ul>\n \t<li>le REEE doit \u00eatre \u00e9tabli depuis au moins 10 ans et les b\u00e9n\u00e9ficiaires actuel et pr\u00e9c\u00e9dent ont atteint l\u2019\u00e2ge de 21 ans et n\u2019ont pas droit \u00e0 un PAE.<\/li>\n \t<li>tous les b\u00e9n\u00e9ficiaires sont d\u00e9c\u00e9d\u00e9s.<\/li>\n \t<li>le REEE en est \u00e0 sa derni\u00e8re ann\u00e9e.<\/li>\n<\/ul>\n<\/li>\n<\/ul><\/p>\n<p><em><strong>Remarque : L\u2019ARC peut renoncer aux conditions mentionn\u00e9es au premier point s\u2019il est raisonnable de s\u2019attendre \u00e0 ce que le b\u00e9n\u00e9ficiaire du REEE ne soit pas en mesure de poursuivre des \u00e9tudes postsecondaires en raison d\u2019une d\u00e9ficience mentale grave et prolong\u00e9e. Lademande doit \u00eatre pr\u00e9sent\u00e9e par \u00e9crit par le promoteur du REEE.<\/strong><\/em>\n<\/p>\n<p><em><strong>Remarque: Le REEE doit \u00eatre r\u00e9sili\u00e9 au plus tard \u00e0 la fin du mois de f\u00e9vrier de l\u2019ann\u00e9e suivant l\u2019ann\u00e9e du premier PRA.<\/strong><\/em><\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b56e859 e-flex e-con-boxed e-con e-parent\" data-id=\"b56e859\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b3338d9 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"5b3338d9\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-5b3338d9\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"5b3338d9\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"how-aips-are-taxed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1531\"><span class=\"eael-accordion-tab-title\">Mode d\u2019imposition des PRA<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1531\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"how-aips-are-taxed\"><p>Le prestataire doit inclure les PRA comme revenus dans sa d\u00e9claration pour l\u2019ann\u00e9e o\u00f9 il les a re\u00e7us. Les PRA sont assujettis \u00e0 deux imp\u00f4ts diff\u00e9rents :<\/p><ul><li>l\u2019imp\u00f4t sur le revenu r\u00e9gulier et<\/li><li>un imp\u00f4t suppl\u00e9mentaire de 20 % (pour les r\u00e9sidents du Qu\u00e9bec, 12 % au f\u00e9d\u00e9ral et 8 % au provincial).<\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"repayment-of-government-grants\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-9433\"><span class=\"eael-accordion-tab-title\">Remboursement de subventions gouvernementales<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-9433\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"repayment-of-government-grants\"><p>Les subventions f\u00e9d\u00e9rales et provinciales ne peuvent \u00eatre utilis\u00e9es que pour financer des \u00e9tudes postsecondaires. S'il est impossible de les utiliser \u00e0 fin \u00e9ducative, elles doivent \u00eatre restitu\u00e9es au gouvernement concern\u00e9.<\/p><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"transfers\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1082\"><span class=\"eael-accordion-tab-title\">Transferts<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1082\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"transfers\"><style>.elementor-332 .elementor-element.elementor-element-6edac08e{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-accordion-icon{height:16px;width:16px;line-height:16px;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list{margin-bottom:10px;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon-svg svg{color:#333;fill:#333;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg{fill:#333;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .eael-accordion-tab-title{color:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon{color:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header:hover svg.fa-accordion-icon{fill:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active{color:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .eael-accordion-tab-title{color:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon{color:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-accordion-icon svg{color:#fff;fill:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-accordion-icon{fill:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-content{color:#333;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle, .elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header > .fa-toggle-svg{font-size:16px;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header svg.fa-toggle{height:16px;width:16px;line-height:16px;fill:#444;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle{color:#444;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-toggle svg{color:#444;fill:#444;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-332 .elementor-element.elementor-element-634e92a5 .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"332\" class=\"elementor elementor-332\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6edac08e e-flex e-con-boxed e-con e-parent\" data-id=\"6edac08e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-634e92a5 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"634e92a5\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-634e92a5\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"634e92a5\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"transfer-between-resps\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1661\"><span class=\"eael-accordion-tab-title\">Transferts entre REEE<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1661\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"transfer-between-resps\"><p>Les transferts de fonds entre REEE ne font habituellement pas l\u2019objet de restrictions.<\/p><p>R\u00e9duction du montant des PRA assujettis \u00e0 l\u2019imp\u00f4t :<\/p><ul><li>L\u2019actif d\u2019un r\u00e9gime individuel peut \u00eatre transf\u00e9r\u00e9 \u00e0 un autre r\u00e9gime individuel.<\/li><li>L\u2019actif d\u2019un REEE peut \u00eatre transf\u00e9r\u00e9 \u00e0 un r\u00e9gime dont le souscripteur est diff\u00e9rent, mais qui est \u00e9tabli au profit du m\u00eame b\u00e9n\u00e9ficiaire.<\/li><li>Un r\u00e9gime familial peut \u00eatre fractionn\u00e9 en plusieurs r\u00e9gimes individuels et des r\u00e9gimes individuels peuvent \u00eatre r\u00e9unis au sein d\u2019un r\u00e9gime familial.<\/li><\/ul><p><strong><em>Remarque : Il n\u2019est pas possible d\u2019effectuer un transfert direct \u00e0 partir d\u2019un REEE ayant proc\u00e9d\u00e9 \u00e0 des PRA.<\/em><\/strong><\/p><p><em>Conseil : Le r\u00e9gime cessionnaire doit \u00eatre enregistr\u00e9 aupr\u00e8s de l\u2019ARC avant le transfert des fonds. Autrement, l\u2019actif du r\u00e9gime c\u00e9dant sera r\u00e9put\u00e9 avoir \u00e9t\u00e9 vers\u00e9 au souscripteur \u00e0 titre de PRA.<\/em><\/p><p><strong><em>Remarque : Les transferts peuvent donner lieu \u00e0 une cotisation exc\u00e9dentaire. En effet, l\u2019historique des cotisations du r\u00e9gime c\u00e9dant est aussi transf\u00e9r\u00e9 au r\u00e9gime cessionnaire. Chaque cotisation est trait\u00e9e comme si elle avait \u00e9t\u00e9 vers\u00e9e dans le REEE cessionnaire. L\u2019historique des cotisations s\u2019ajoute donc \u00e0 l\u2019historique des cotisations li\u00e9 au b\u00e9n\u00e9ficiaire du r\u00e9gime cessionnaire. Si cet historique combin\u00e9 des cotisations d\u00e9passe le plafond cumulatif applicable au b\u00e9n\u00e9ficiaire du r\u00e9gime cessionnaire, il pourrait y avoir une cotisation exc\u00e9dentaire. Par ailleurs, chaque souscripteur du r\u00e9gime c\u00e9dant est trait\u00e9 comme un souscripteur du r\u00e9gime cessionnaire. Cela signifie qu\u2019il doit assumer l\u2019imp\u00f4t sur toute cotisation exc\u00e9dentaire.<\/em><\/strong><\/p><p>L\u2019actif d\u2019un REEE peut \u00eatre transf\u00e9r\u00e9 \u00e0 un autre REEE sans p\u00e9nalit\u00e9s fiscales dans l\u2019un ou l\u2019autre des cas suivants :<\/p><ul><li>Le r\u00e9gime c\u00e9dant et le r\u00e9gime cessionnaire ont un b\u00e9n\u00e9ficiaire commun.<\/li><li>L\u2019un des b\u00e9n\u00e9ficiaires du r\u00e9gime c\u00e9dant est un fr\u00e8re ou une soeur d\u2019un b\u00e9n\u00e9ficiaire du r\u00e9gime cessionnaire et l\u2019une des situations suivantes s\u2019applique :<ul><li>le r\u00e9gime cessionnaire peut avoir plus d\u2019un b\u00e9n\u00e9ficiaire<\/li><li>le b\u00e9n\u00e9ficiaire du r\u00e9gime cessionnaire avait moins de 21 ans lors de l\u2019ouverture du r\u00e9gime cessionnaire.<\/li><\/ul><\/li><\/ul><p>La date d'entr\u00e9e en vigueur du r\u00e9gime dans lequel des fonds ont \u00e9t\u00e9 transf\u00e9r\u00e9s, qu'il s'agisse d'un transfert partiel ou total, est la premi\u00e8re des deux dates suivantes :<\/p><ul><li>la date d'entr\u00e9e en vigueur du r\u00e9gime dont proviennent les fonds ; et<\/li><li>la date d'entr\u00e9e en vigueur du r\u00e9gime auquel les fonds ont \u00e9t\u00e9 transf\u00e9r\u00e9s.<\/li><\/ul><p><em><strong>Remarque : La date d'entr\u00e9e en vigueur est importante pour d\u00e9terminer quand les cotisations et les transferts \u00e0 un REEE doivent prendre fin, quand les paiements de revenu accumul\u00e9 peuvent commencer et quand le r\u00e9gime doit \u00eatre r\u00e9sili\u00e9.<\/strong><\/em><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"transferring-resp-investment-income-to-an-rdsp\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1662\"><span class=\"eael-accordion-tab-title\">Transfert des revenus de placement d\u2019un REEE \u00e0 un REEI<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1662\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"transferring-resp-investment-income-to-an-rdsp\"><p class=\"translation-block\">Le souscripteur d\u2019un REEE autorisant les PRA et le titulaire d\u2019un REEI peuvent choisir conjointement, en utilisant le <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/formulaires-publications\/formulaires\/rc435.html\" target=\"_self\">formulaire RC435<\/a> <em>Roulement d\u2019un r\u00e9gime enregistr\u00e9 d\u2019\u00e9pargne-\u00e9tudes \u00e0 un r\u00e9gime enregistr\u00e9 d\u2019\u00e9pargne-invalidit\u00e9<\/em> de transf\u00e9rer des PRA du REEE au REEI si, au moment o\u00f9 le choix est effectu\u00e9, le b\u00e9n\u00e9ficiaire du REEE est aussi celui du REEI.<\/p><p>Pour \u00eatre admissible \u00e0 un roulement \u00e0 partir d\u2019un REEE, le b\u00e9n\u00e9ficiaire doit satisfaire aux crit\u00e8res en vigueur en mati\u00e8re d\u2019\u00e2ge et de r\u00e9sidence li\u00e9s aux cotisations au REEI. Une des conditions suivantes doit \u00e9galement \u00eatre remplie :<\/p><ul><li>Le b\u00e9n\u00e9ficiaire est, ou sera, incapable de poursuivre des \u00e9tudes postsecondaires en raison d\u2019une d\u00e9ficience mentale grave et prolong\u00e9e<\/li><li>Le REEE a \u00e9t\u00e9 ouvert il y a plus de 35 ans, ou il est ouvert depuis au moins 10 ans, et chaque b\u00e9n\u00e9ficiaire du r\u00e9gime a atteint l\u2019\u00e2ge de 21 ans et aucun n\u2019est admissible aux paiements d\u2019aide aux \u00e9tudes.<\/li><\/ul><p>Le paiement de revenu accumul\u00e9 transf\u00e9r\u00e9 \u00e0 un REEI ne sera pas assujetti \u00e0 l\u2019imp\u00f4t sur le revenu r\u00e9gulier ni \u00e0 l\u2019imp\u00f4t suppl\u00e9mentaire de 20 %.<\/p><p>Lors du roulement, les cotisations au REEE seront rembours\u00e9es au souscripteur du REEE en franchise d\u2019imp\u00f4t. Par ailleurs, les subventions et incitatifs devront \u00eatre rembours\u00e9s au gouvernement applicable et le REEE devra \u00eatre ferm\u00e9 avant la fin du mois de f\u00e9vrier de l\u2019ann\u00e9e suivante.<\/p><p>Les revenus de placement transf\u00e9r\u00e9s \u00e0 un REEI :<\/p><ul><li>seront consid\u00e9r\u00e9s comme une cotisation priv\u00e9e lorsqu\u2019il s\u2019agira de d\u00e9terminer si le REEI est un r\u00e9gime obtenant principalement l\u2019aide du gouvernement (RPAG), mais ne donneront pas droit \u00e0 la Subvention canadienne pour l\u2019\u00e9pargne-invalidit\u00e9 (SCEI)<\/li><li>seront inclus dans la fraction imposable des retraits du REEI effectu\u00e9s pour le b\u00e9n\u00e9ficiaire<\/li><li>ne peuvent pas exc\u00e9der le plafond de cotisation cumulatif au REEI, dont ils r\u00e9duiront le montant des droits de cotisation restants.<\/li><\/ul><p>Les revenus de placement ne peuvent \u00eatre transf\u00e9r\u00e9s si le b\u00e9n\u00e9ficiaire :<\/p><ul><li>n\u2019est pas admissible au cr\u00e9dit d\u2019imp\u00f4t pour personnes handicap\u00e9es (CIPH)<\/li><li>est d\u00e9c\u00e9d\u00e9<\/li><li>est \u00e2g\u00e9 de plus de 59 ans l\u2019ann\u00e9e de la cotisation<\/li><li>n\u2019est pas r\u00e9sident du Canada.<\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"payment-to-a-designated-educational-institution\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1083\"><span class=\"eael-accordion-tab-title\">Versements \u00e0 un \u00e9tablissement d\u2019enseignement agr\u00e9\u00e9<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1083\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"payment-to-a-designated-educational-institution\"><p>Un REEE peut effectuer des versements \u00e0 un \u00e9tablissement d\u2019enseignement agr\u00e9\u00e9 canadien ou \u00e0 une fiducie d\u2019un tel \u00e9tablissement en tout temps.<\/p><p>Par exemple, des versements peuvent \u00eatre effectu\u00e9s si le r\u00e9gime ne contient plus qu\u2019un solde modeste, apr\u00e8s que le souscripteur a obtenu le remboursement de ses cotisations, et qu\u2019une ou plusieurs conditions rattach\u00e9es aux PRA ne sont pas satisfaites.<\/p><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t        \n                    <div id=\"plantermination-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"plantermination-tab\">\n\t\t\t\t        <style>.elementor-48 .elementor-element.elementor-element-71e2e9f2{--display:flex;}.elementor-48 .elementor-element.elementor-element-61acbd03{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-48 .elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25px;color:#333;}.elementor-48 .elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .fa-accordion-icon{font-size:16px;margin-left:10px;color:#333;}.elementor-48 .elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header 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.elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle{color:#fff;}.elementor-48 .elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active .fa-toggle svg{color:#fff;fill:#fff;}.elementor-48 .elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header.active svg.fa-toggle{fill:#fff;}@media(max-width:767px){.elementor-48 .elementor-element.elementor-element-687e794f .eael-adv-accordion .eael-accordion-list .eael-accordion-header .eael-accordion-tab-title{line-height:1.25em;}}<\/style>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"48\" class=\"elementor elementor-48\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71e2e9f2 e-flex e-con-boxed e-con e-parent\" data-id=\"71e2e9f2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11e676b7 elementor-widget elementor-widget-heading\" data-id=\"11e676b7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">R\u00e9siliation du r\u00e9gime<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f3e1d60 elementor-widget elementor-widget-text-editor\" data-id=\"6f3e1d60\" data-element_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\">Un REEE peut \u00eatre r\u00e9sili\u00e9 \u00e0 tout moment, sous r\u00e9serve des conditions fix\u00e9es par le fournisseur du r\u00e9gime.  Toutefois, un REEE doit \u00eatre r\u00e9sili\u00e9 au plus tard le dernier jour de la 35<sup>e<\/sup> ann\u00e9e suivant l'ann\u00e9e o\u00f9 le r\u00e9gime a \u00e9t\u00e9 \u00e9tabli, ou de la 40<sup>e<\/sup> ann\u00e9e dans le cas d'un r\u00e9gime d\u00e9termin\u00e9.  Un r\u00e9gime d\u00e9termin\u00e9 est essentiellement un REEE \u00e0 b\u00e9n\u00e9ficiaire unique (r\u00e9gime non familial) en vertu duquel le b\u00e9n\u00e9ficiaire a droit au cr\u00e9dit d'imp\u00f4t pour personnes handicap\u00e9es pour son ann\u00e9e d'imposition qui comprend le 31<sup>er<\/sup> anniversaire du r\u00e9gime.<\/p><p>En cas de r\u00e9siliation du REEE, les actifs peuvent \u00eatre vers\u00e9s de la mani\u00e8re suivante :<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61acbd03 e-flex e-con-boxed e-con e-parent\" data-id=\"61acbd03\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-687e794f elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"687e794f\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-687e794f\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"687e794f\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"return-of-contributions\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1751\"><span class=\"eael-accordion-tab-title\">Remboursement des cotisations<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1751\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"return-of-contributions\"><p>Les cotisations sont restitu\u00e9es au souscripteur en franchise d'imp\u00f4t.<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"return-of-grants\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1752\"><span class=\"eael-accordion-tab-title\">Remboursement des subventions<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1752\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"return-of-grants\"><p>Les subventions des gouvernements f\u00e9d\u00e9ral et provinciaux sont restitu\u00e9es au gouvernement, car cet argent ne peut \u00eatre utilis\u00e9 que pour payer l'enseignement post-secondaire.<\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"withdraw-investment-earnings\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1753\"><span class=\"eael-accordion-tab-title\">Retrait des revenus d'investissement<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1753\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"withdraw-investment-earnings\"><p>Il existe plusieurs options :<\/p><ul><li><em>Paiement de revenu accumul\u00e9 (PRA)<\/em>. Les revenus des placements peuvent \u00eatre vers\u00e9s au souscripteur sous forme de PRA dans le cadre d'un REEE familial ou individuel.  Le souscripteur doit payer l'imp\u00f4t sur tout PRA re\u00e7u du r\u00e9gime, plus un imp\u00f4t suppl\u00e9mentaire de 20 %.<\/li><\/ul><ul><li><em>Paiement \u00e0 un \u00e9tablissement d'enseignement d\u00e9sign\u00e9<\/em>. Si les crit\u00e8res d'octroi d'un PRA ne sont pas remplis, les revenus peuvent \u00eatre vers\u00e9s \u00e0 un \u00e9tablissement d'enseignement d\u00e9sign\u00e9.<\/li><\/ul><ul><li><em>Transfert \u00e0 un REEE<\/em>. L'imp\u00f4t normal peut \u00eatre report\u00e9 et l'imp\u00f4t suppl\u00e9mentaire peut \u00eatre \u00e9vit\u00e9 lorsque jusqu'\u00e0 50 000 $ sont transf\u00e9r\u00e9s sous forme de cotisation au REER du souscripteur ou au REER du conjoint, \u00e0 condition que le souscripteur dispose de droits de cotisation suffisants.<\/li><\/ul><ul><li><em>Rester dans le REEE collectif<\/em>. Dans le cas d'un REEE collectif, si le souscripteur abandonne ou annule le r\u00e9gime avant son \u00e9ch\u00e9ance, les revenus de placement demeurent dans le r\u00e9gime et sont partag\u00e9s avec les b\u00e9n\u00e9ficiaires restants du groupe \u00e0 l'\u00e9ch\u00e9ance du r\u00e9gime. Selon les modalit\u00e9s du r\u00e9gime, il peut \u00eatre possible de transf\u00e9rer l'\u00e9pargne du REEE dans un r\u00e9gime individuel.<\/li><\/ul><\/div>\n                <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b505087 elementor-widget elementor-widget-text-editor\" data-id=\"b505087\" data-element_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><em><strong>Remarque : Si le b\u00e9n\u00e9ficiaire n'entreprend pas imm\u00e9diatement des \u00e9tudes postsecondaires, le plan peut rester ouvert pour accumuler des fonds en franchise d'imp\u00f4t au cas o\u00f9 le b\u00e9n\u00e9ficiaire reviendrait sur sa d\u00e9cision \u00e0 une date ult\u00e9rieure.<\/strong><\/em><\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t                    <\/div>\n\t\t                    <\/div>\n        <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Transactions Contributions Grants Withdrawals Plan Termination Contributions A subscriber can make a contribution for a beneficiary under the plan if the beneficiary is a resident in Canada and the beneficiary\u2019s SIN has been provided to the promoter of the plan. Contributions to an RESP are not deductible from the subscriber\u2019s income. Control of the contributions&#8230;<\/p>","protected":false},"author":1,"featured_media":923,"parent":0,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-310","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/pages\/310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/comments?post=310"}],"version-history":[{"count":88,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/pages\/310\/revisions"}],"predecessor-version":[{"id":3553,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/pages\/310\/revisions\/3553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/media\/923"}],"wp:attachment":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/media?parent=310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}