{"id":2006,"date":"2024-03-06T14:55:07","date_gmt":"2024-03-06T14:55:07","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale\/"},"modified":"2024-03-06T14:55:07","modified_gmt":"2024-03-06T14:55:07","slug":"les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale\/","title":{"rendered":"Les cr\u00e9dits d&#8217;imp\u00f4t pour la RS&#038;DE pour la soci\u00e9t\u00e9 professionnelles m\u00e9dicale"},"content":{"rendered":"<p>\u00cates-vous une <strong>soci\u00e9t\u00e9 professionnelle m\u00e9dicale (SPM)<\/strong> qui souhaite obtenir des cr\u00e9dits d&#8217;imp\u00f4t pour la <strong><a href=\"https:\/\/leyton.com\/ca\/credits-dimpot\/rsde-recherche-scientifique-developpement-experimental\/\">recherche scientifique et le d\u00e9veloppement exp\u00e9rimental (RS&amp;DE)<\/a><\/strong> ? Voici ce que vous devez savoir avant de faire votre demande :<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">Qu&#8217;est-ce qui est consid\u00e9r\u00e9 comme faisant partie de la soci\u00e9t\u00e9 professionnelle m\u00e9dicale aux yeux de l&#8217;ARC et de la RS&amp;DE ?<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Souvent, les professionnels des<strong> soci\u00e9t\u00e9 professionnelles m\u00e9dicale<\/strong> s&#8217;engagent dans des activit\u00e9s de recherche, soit dans le cadre de contrats avec des entit\u00e9s externes, soit dans le cadre d&#8217;initiatives autonomes visant \u00e0 am\u00e9liorer la prestation de services et la compr\u00e9hension de l&#8217;industrie.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Par exemple, les <strong>m\u00e9decins <\/strong>qui exercent au sein des soci\u00e9t\u00e9s professionnelles m\u00e9dicales peuvent entreprendre des recherches afin d&#8217;\u00e9largir leurs connaissances dans des domaines m\u00e9dicaux sp\u00e9cialis\u00e9s ou collaborer avec des pairs et des institutions afin de faire progresser les pratiques de soins de sant\u00e9. De m\u00eame, les ing\u00e9nieurs op\u00e9rant au sein des SPM peuvent d\u00e9velopper des mod\u00e8les innovants pour pr\u00e9dire des ph\u00e9nom\u00e8nes pertinents pour leurs disciplines d&#8217;ing\u00e9nierie. Ces activit\u00e9s soulignent le r\u00f4le central des SPM dans l&#8217;innovation au sein de leur secteur.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2024\/02\/mpc1-1.jpg\" alt=\"soci\u00e9t\u00e9 professionnelle m\u00e9dicale\" class=\"wp-image-28554\" \/><\/figure>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">Naviguer dans les demandes de RS&amp;DE pour les SPM : Consid\u00e9rations cl\u00e9s<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Bien que le potentiel de r\u00e9clamations de <strong><a href=\"https:\/\/leyton.com\/ca\/credits-dimpot\/rsde-recherche-scientifique-developpement-experimental\/\">RS&amp;DE<\/a><\/strong> par les <strong>soci\u00e9t\u00e9s professionnelles m\u00e9dicales <\/strong>soit important, certains d\u00e9fis et consid\u00e9rations m\u00e9ritent d&#8217;\u00eatre pris en compte <\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<ul>\n<li><strong>Sources de financement :<\/strong> L&#8217;Agence du revenu du Canada (ARC) examine minutieusement les demandes de RS&amp;DE des PPM concernant les plans de financement alternatifs (PFA) ou d&#8217;autres flux mon\u00e9taires directement attribu\u00e9s aux activit\u00e9s de recherche. Il est essentiel de<em><strong> clarifier l&#8217;utilisation de ces fonds avant d&#8217;entreprendre des activit\u00e9s de RS&amp;DE<\/strong><\/em>, les facturations cliniques \u00e9tant souvent exempt\u00e9es de l&#8217;\u00e9valuation selon ce crit\u00e8re.<\/li>\n<li><strong>Engagement individuel ou corporatif :<\/strong> La distinction entre les activit\u00e9s de RS&amp;DE men\u00e9es par les m\u00e9decins \u00e0 titre individuel ou au nom de leur soci\u00e9t\u00e9 de personnes demeure un point central. Malgr\u00e9 les efforts de l&#8217;ARC pour fournir des orientations par le biais d&#8217;une directive de 2019, l&#8217;ambigu\u00eft\u00e9 persiste, en particulier compte tenu des r\u00f4les \u00e0 multiples facettes assum\u00e9s par les <strong>m\u00e9decins propri\u00e9taires d&#8217;une soci\u00e9t\u00e9 de personnes<\/strong>. Le d\u00e9fi consiste \u00e0 aligner les r\u00f4les individuels sur les objectifs de l&#8217;entreprise, ce qui est aggrav\u00e9 par la structure d&#8217;entreprise individuelle qui caract\u00e9rise souvent les SCP.<\/li>\n<\/ul>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">\u00c9tude de cas sur la RS&amp;DE des PPM :<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Des pr\u00e9c\u00e9dents juridiques, tels que l&#8217;affaire historique Andre Lamy MPC v. The Queen, \u00e9clairent les nuances des demandes de RS&amp;DE pour les MPC. Dans cette affaire, le Dr Lamy, cardiologue, a demand\u00e9 des <strong><a href=\"https:\/\/leyton.com\/ca\/credits-dimpot\/rsde-recherche-scientifique-developpement-experimental\/\">cr\u00e9dits de RS&amp;DE<\/a> <\/strong>par l&#8217;interm\u00e9diaire de son PPM pour les ann\u00e9es d&#8217;imposition 2013 et 2014. Malgr\u00e9 les contestations initiales de l&#8217;ARC concernant la nature de l&#8217;engagement de recherche du Dr Lamy, la Cour canadienne de l&#8217;imp\u00f4t a <em><strong>confirm\u00e9 la l\u00e9gitimit\u00e9 <\/strong><\/em>de la demande de cr\u00e9dits d&#8217;imp\u00f4t pour la RS&amp;DE pr\u00e9sent\u00e9e par le d\u00e9put\u00e9. La d\u00e9cision a soulign\u00e9 que les activit\u00e9s de recherche du Dr Lamy faisaient partie int\u00e9grante des op\u00e9rations de sa soci\u00e9t\u00e9 priv\u00e9e, renfor\u00e7ant ainsi l&#8217;interconnexion des contributions individuelles avec les objectifs de l&#8217;entreprise.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">Simplification des demandes de RS&amp;DE pour les PPM<\/h2>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Les SMP, tout comme d&#8217;autres soci\u00e9t\u00e9s professionnelles r\u00e9glement\u00e9es telles que les soci\u00e9t\u00e9s d&#8217;ing\u00e9nierie, jouent un r\u00f4le crucial dans l&#8217;avancement de la recherche et de l&#8217;innovation dans leurs domaines respectifs. Cependant, il peut \u00eatre difficile de s&#8217;y retrouver dans les lignes directrices de la <a href=\"https:\/\/leyton.com\/ca\/credits-dimpot\/rsde-recherche-scientifique-developpement-experimental\/\"><strong>RS&amp;DE<\/strong> <\/a>pour les SMP, en particulier en ce qui concerne les r\u00f4les et la dynamique op\u00e9rationnelle au sein de ces soci\u00e9t\u00e9s.<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Alors que les SPM naviguent sur le terrain complexe des demandes de <strong><a href=\"https:\/\/leyton.com\/ca\/credits-dimpot\/rsde-recherche-scientifique-developpement-experimental\/\">RS&amp;DE<\/a>,<\/strong> la clart\u00e9, l&#8217;orientation strat\u00e9gique et la collaboration avec des<strong> consultants <\/strong>chevronn\u00e9s en RS&amp;DE sont primordiales.<strong> <a href=\"https:\/\/leyton.com\/ca\/contactez-nous\/\">Contactez-nous<\/a><\/strong> d\u00e8s maintenant pour savoir comment nous pouvons vous aider dans le processus de demande de <strong><a href=\"https:\/\/leyton.com\/ca\/credits-dimpot\/rsde-recherche-scientifique-developpement-experimental\/\">RS&amp;DE<\/a><\/strong> pour votre SPM, tout en tirant parti d&#8217;autres initiatives de financement !<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/leyton.com\/ca\/contactez-nous\/\">Contactez-Nous<\/a><\/div>\n<\/div>\n<div style=\"height:133px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Sources:<\/p>\n<ol>\n<li>https:\/\/www.mentorworks.ca\/blog\/business-strategy\/can-medical-professional-corporations-mpcs-claim-sred-tax-credits\/<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u00cates-vous une soci\u00e9t\u00e9 professionnelle m\u00e9dicale (SPM) qui souhaite obtenir des cr\u00e9dits d&#8217;imp\u00f4t pour la recherche scientifique et le d\u00e9veloppement exp\u00e9rimental (RS&amp;DE) ? Voici ce que vous devez savoir avant de faire votre demande : Qu&#8217;est-ce qui est consid\u00e9r\u00e9 comme faisant partie de la soci\u00e9t\u00e9 professionnelle m\u00e9dicale aux yeux de l&#8217;ARC et de la RS&amp;DE ? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2760,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[282,307,546],"tags":[530,239,2555,118,2436],"expertise":[],"class_list":["post-2006","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-appareils-medicaux","category-pharmaceutique","category-rsde","tag-credit-dimpot","tag-financement","tag-ingenierie","tag-innovation","tag-science-de-la-sante"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>RS&amp;DE pour la soci\u00e9t\u00e9 professionnelle m\u00e9dicale - Leyton Canada<\/title>\n<meta name=\"description\" content=\"Les demandes de RS&amp;DE \u00e9manant de la soci\u00e9t\u00e9 professionnelle m\u00e9dicale peuvent \u00eatre complexes, notamment en ce qui concerne les...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/ca\/insights\/articles\/les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les cr\u00e9dits d&#039;imp\u00f4t pour la RS&amp;DE pour la soci\u00e9t\u00e9 professionnelles m\u00e9dicale\" \/>\n<meta property=\"og:description\" content=\"Les demandes de RS&amp;DE \u00e9manant de la soci\u00e9t\u00e9 professionnelle m\u00e9dicale peuvent \u00eatre complexes, notamment en ce qui concerne les...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/ca\/insights\/articles\/les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Canada\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2024\/02\/MPC-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"655\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/insights\\\/articles\\\/les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/ca\\\/insights\\\/articles\\\/les-credits-dimpot-pour-la-rsde-pour-la-societe-professionnelles-medicale\\\/\",\"name\":\"RS&DE pour la soci\u00e9t\u00e9 professionnelle m\u00e9dicale - 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