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ARTICLE · 08 APRIL 2021

Plan Budgétaire Du Québec 2021-2022

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Le Plan budgétaire 2021-2022 (le « Budget ») du Québec a été présenté le jeudi 25 mars 2021 dernier par le ministre des Finances du Québec, Eric Girard.

CanadaTax
Joseph Takhmizdjian
Joseph Takhmizdjian
Kevin Bianchini
Kevin Bianchini
Alessandro Cotugno
Alessandro Cotugno
Noah Weinstein
Noah Weinstein
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Introduction

Le Plan budgétaire 2021-2022 (le « Budget ») du Québec a été présenté le jeudi 25 mars 2021 dernier par le ministre des Finances du Québec, Eric Girard. Les priorités des budgets équilibrés présentés par Coalition Avenir Québec (la « CAQ ») dirigée par le premier ministre François Legault au cours des dernières années ne sont plus de mise. Le Budget est plutôt un reflet des répercussions économiques et sociales de la pandémie de la COVID-19 sur le Québec cette année.

Nous avons examiné certaines mesures fiscales du Budget, en ce qui concerne les entreprises québécoises.

Baisse du taux d'imposition des petites entreprises (DPE)

Le gouvernement annonce dans le Budget une diminution du taux d'imposition des petites entreprises pour le porter au même niveau que celui de l'Ontario, celui-ci passant de 4 % à 3,2 %. Les petites entreprises admissibles bénéficieront ainsi d'une déduction du taux d'imposition sur leurs premiers

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