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ARTICLE · 02 JULY 2026

Ottawa rend permanente l’exonération de 10 M$ pour les FCE

Miller Thomson
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Le gouvernement fédéral canadien a annoncé que l'exonération de gains en capital pouvant atteindre 10 millions de dollars lors de la vente d'une entreprise à une fiducie collective des employés devient permanente. Cette mesure, initialement temporaire jusqu'en 2026, vise à encourager la relève entrepreneuriale par les employés et à favoriser la continuité des entreprises canadiennes. Quels sont les critères d'admissibilité et les implications

CanadaTax
Stéphanie Pépin
Stéphanie Pépin
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Cet article a été publié à l’origine dans Finance et Investissement.

La plus récente mise à jour économique du gouvernement fédéral du 28 avril dernier apporte une bonne nouvelle pour les entrepreneurs et leurs conseillers : l’exonération de gains en capital pouvant atteindre 10 millions de dollars (M$) lors de la vente d’une entreprise à une fiducie collective des employés (« FCE ») devrait désormais devenir permanente.

Initialement instaurée comme mesure temporaire pour les transferts réalisés entre le 1er janvier 2024 et le 31 décembre 2026, cette exonération visait à encourager la relève entrepreneuriale par les employés et à favoriser la continuité des entreprises canadiennes. En retirant la date d’expiration du régime, le gouvernement envoie un signal clair quant à sa volonté de soutenir à long terme les modèles d’actionnariat collectif et les stratégies de relève impliquant les employés.

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