{"id":3562,"date":"2025-08-14T07:59:20","date_gmt":"2025-08-14T11:59:20","guid":{"rendered":"https:\/\/wordpress.dockhost.synology.me\/?p=3562"},"modified":"2025-08-15T01:46:45","modified_gmt":"2025-08-15T05:46:45","slug":"qualified-investments-for-resps","status":"publish","type":"post","link":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/qualified-investments-for-resps\/","title":{"rendered":"Placements admissibles pour les REEE"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3562\" class=\"elementor elementor-3562\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75b881a e-flex e-con-boxed e-con e-parent\" data-id=\"75b881a\" 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-f50f088 elementor-widget elementor-widget-heading\" data-id=\"f50f088\" 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\">Qu'est-ce qu'un placement admissible dans un REEE ?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe8a4b9 elementor-widget elementor-widget-text-editor\" data-id=\"fe8a4b9\" 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\"><strong>Les placements admissibles<\/strong> sont des placements autoris\u00e9s dans les r\u00e9gimes enregistr\u00e9s d'\u00e9pargne-\u00e9tudes (REEE).  Les types courants de placements admissibles pour les REEE peuvent inclure<sup>1<\/sup> :<\/p><ul><li class=\"translation-block\"><strong>D\u00e9p\u00f4ts et \u00e9quivalents de tr\u00e9sorerie<\/strong> tels que les CPG, les d\u00e9p\u00f4ts \u00e0 terme et les bons du Tr\u00e9sor.<\/li><li class=\"translation-block\"><strong>Titres cot\u00e9s<\/strong> comprenant les actions, les FNB, les fonds communs de placement et les FPI n\u00e9goci\u00e9s sur des bourses d\u00e9sign\u00e9es.<\/li><li class=\"translation-block\"><strong>Titres de cr\u00e9ance<\/strong> tels que les obligations d'\u00c9tat, les obligations d'entreprises de qualit\u00e9 investissement et les pr\u00eats hypoth\u00e9caires assur\u00e9s.<\/li><li class=\"translation-block\"><strong>M\u00e9taux pr\u00e9cieux<\/strong> limit\u00e9s \u00e0 certains lingots d'or et d'argent r\u00e9pondant aux exigences de puret\u00e9 de l'ARC.<\/li><li class=\"translation-block\"><strong>Certains contrats de rente et investissements en capital-risque<\/strong> soumis \u00e0 des crit\u00e8res d'\u00e9ligibilit\u00e9.<\/li><\/ul><p class=\"translation-block\">Les <strong>placements interdits<\/strong>, tels que ceux impliquant des associ\u00e9s proches (par exemple, la propre entreprise du souscripteur), ne sont pas autoris\u00e9s et peuvent entra\u00eener des p\u00e9nalit\u00e9s. L'ARC fournit des conseils dans le dossier fiscal S30F10-C1 afin de maintenir le statut fiscalement avantageux du REEE et d'\u00e9viter les p\u00e9nalit\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04d5025 elementor-widget elementor-widget-spacer\" data-id=\"04d5025\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/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-a3f570b elementor-widget elementor-widget-heading\" data-id=\"a3f570b\" 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\">P\u00e9nalit\u00e9s pour les placements non admissibles<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a104000 elementor-widget elementor-widget-text-editor\" data-id=\"a104000\" 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\">Les <strong>placements non admissibles<\/strong> sont assujettis \u00e0 un imp\u00f4t sp\u00e9cial<sup>2<\/sup>.  Si un REEE acquiert ou d\u00e9tient un placement non admissible, les cons\u00e9quences sont les suivantes :<\/p><ul><li class=\"translation-block\">Une <strong>p\u00e9nalit\u00e9 fiscale de 50 %<\/strong> sur la juste valeur marchande de l'actif non admissible.<\/li><li>Imp\u00f4t continu sur les revenus ou les gains g\u00e9n\u00e9r\u00e9s par cet investissement tant qu'il reste non admissible.<\/li><li>La possibilit\u00e9 d'annuler certaines p\u00e9nalit\u00e9s si l'investissement est c\u00e9d\u00e9 en temps opportun ou redevient admissible.<\/li><\/ul>\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-dcd108c elementor-widget elementor-widget-spacer\" data-id=\"dcd108c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/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-40bb78d elementor-widget elementor-widget-heading\" data-id=\"40bb78d\" 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\">Obligations du promoteur et du fiduciaire<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa42877 elementor-widget elementor-widget-text-editor\" data-id=\"fa42877\" 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>Les promoteurs et les fiduciaires de REEE doivent s'assurer que seuls des placements admissibles sont d\u00e9tenus. Ils sont charg\u00e9s de surveiller, de rendre compte et d'exercer une diligence raisonnable afin de prot\u00e9ger \u00e0 la fois les investisseurs et le statut de conformit\u00e9<sup>3<\/sup>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d00d4e elementor-widget elementor-widget-spacer\" data-id=\"2d00d4e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/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-9a2cf10 elementor-widget elementor-widget-text-editor\" data-id=\"9a2cf10\" 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<hr \/><p><strong>Sources<\/strong><\/p><ol><li>Agence du revenu du Canada. <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/impot\/renseignements-techniques\/impot-revenu\/folios-impot-revenu\/serie-3-biens-placements-regimes-epargne\/serie-3-biens-placements-regimes-epargne-folio-10-regimes-enregistres-particuliers\/folio-impot-revenu-s3-f10-c1-placements-admissibles-reer-reee-ferr-reei-celi.html\"><em>Folio d'imp\u00f4t sur le revenu S3-F10-C1 : Placements admissibles \u2014 REER, REEE, FERR, REEI et CELI \u2013 Section : Placements admissibles<\/em>. Gouvernement du Canada<\/a>.<\/li><li>Ibid. Voir \u00ab Taxe sur les placements non admissibles \u00bb.<\/li><li>Ibid. Voir \u00ab Responsabilit\u00e9s du fiduciaire\/promoteur \u00bb.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b55af1 e-flex e-con-boxed e-con e-parent\" data-id=\"8b55af1\" 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-42cde35 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"42cde35\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr_ca\/other-considerations\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Fermer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Les placements admissibles sont des placements autoris\u00e9s dans les r\u00e9gimes enregistr\u00e9s d'\u00e9pargne-\u00e9tudes (REEE).  Les placements non admissibles sont assujettis \u00e0 un imp\u00f4t sp\u00e9cial.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":""},"categories":[1],"tags":[],"class_list":["post-3562","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/posts\/3562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/types\/post"}],"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=3562"}],"version-history":[{"count":19,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/posts\/3562\/revisions"}],"predecessor-version":[{"id":3679,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/posts\/3562\/revisions\/3679"}],"wp:attachment":[{"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/media?parent=3562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/categories?post=3562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wordpress.dockhost.synology.me\/fr_ca\/wp-json\/wp\/v2\/tags?post=3562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}