{"id":2181,"date":"2025-08-27T16:22:17","date_gmt":"2025-08-27T16:22:17","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/credit-dimpot-cdae-au-cdaeia-quest-ce-qui-a-change-et-quelles-sont-les-prochaines-etapes\/"},"modified":"2026-07-26T17:03:21","modified_gmt":"2026-07-26T15:03:21","slug":"credit-dimpot-cdae-au-cdaeia-quest-ce-qui-a-change-et-quelles-sont-les-prochaines-etapes","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/credit-dimpot-cdae-au-cdaeia-quest-ce-qui-a-change-et-quelles-sont-les-prochaines-etapes\/","title":{"rendered":"Cr\u00e9dit d’imp\u00f4t CDAE au CDAEIA: Qu’est-ce qui a chang\u00e9 et quelles sont les prochaines \u00e9tapes ?"},"content":{"rendered":"

Le Cr\u00e9dit d\u2019imp\u00f4t pour le d\u00e9veloppement des affaires \u00e9lectroniques (CDAE)<\/a><\/strong> a connu en 2025 une r\u00e9vision majeure. Rebaptis\u00e9 CDAEIA<\/strong>, ce cr\u00e9dit d’imp\u00f4t vise d\u00e9sormais \u00e0 stimuler l\u2019int\u00e9gration concr\u00e8te de l\u2019intelligence artificielle (IA) <\/a><\/strong>dans les activit\u00e9s num\u00e9riques des entreprises qu\u00e9b\u00e9coises. <\/p>\n

Les nouvelles r\u00e8gles, en vigueur pour les exercices d\u00e9butant apr\u00e8s le 31 d\u00e9cembre 2025<\/strong>, introduisent des crit\u00e8res d\u2019admissibilit\u00e9 resserr\u00e9s, recentr\u00e9s sur des projets technologiques \u00e0 forte valeur ajout\u00e9e. <\/p>\n

Voici un aper\u00e7u structur\u00e9 des principaux changements \u00e0 conna\u00eetre.<\/p>\n

Une orientation recentr\u00e9e sur l\u2019intelligence artificielle<\/h2>\n

Le changement le plus structurant concerne l\u2019exigence d\u2019int\u00e9gration significative de l\u2019IA dans les activit\u00e9s admissibles. <\/p>\n

Contrairement \u00e0 l\u2019ancien r\u00e9gime, qui n\u2019imposait pas de lien direct avec l\u2019IA, le cr\u00e9dit d’imp\u00f4t CDAEIA <\/strong>exige que les solutions d\u00e9velopp\u00e9es incluent des composantes d\u2019intelligence artificielle qui modifient substantiellement les performances, les processus ou la valeur d\u2019un syst\u00e8me.<\/p>\n

Autrement dit, l\u2019IA<\/strong> ne peut plus \u00eatre simplement accessoire ou d\u00e9corative : elle doit jouer un r\u00f4le d\u00e9terminant dans le fonctionnement de la solution. <\/p>\n

Cette exigence vise \u00e0 orienter l\u2019aide fiscale vers des initiatives structurantes, capables de g\u00e9n\u00e9rer de l\u2019innovation r\u00e9elle, et \u00e0 distinguer les activit\u00e9s de d\u00e9veloppement des simples t\u00e2ches d\u2019adaptation ou de maintenance.<\/p>\n

Taux de cr\u00e9dit d’imp\u00f4t CDAEIA : nouvelle structure et m\u00e9thodes de calcul<\/p>\n
<\/article>\n<\/h2>\n

Le cr\u00e9dit d\u2019imp\u00f4t demeure fix\u00e9 \u00e0 30<\/strong>\u202f% du salaire admissible<\/strong>, r\u00e9parti entre une portion remboursable et non remboursable, selon le calendrier suivant :<\/p>\n

<\/div>\n

Tableau des Taux de Cr\u00e9dit CDAEIA<\/title><\/p>\n<table style=\"width: 100%;max-width: 800px;margin: 20px auto;border-collapse: collapse;font-family: Arial, sans-serif;border-radius: 8px;overflow: hidden\">\n<thead>\n<tr>\n<th style=\"background-color:#002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">Ann\u00e9e civile<\/th>\n<th style=\"background-color:#002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">Cr\u00e9dit remboursable<\/th>\n<th style=\"background-color:#002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">Cr\u00e9dit non remboursable<\/th>\n<th style=\"background-color:#002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">Total<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#002c49;font-weight: 500;text-align: center\">2025<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#333;text-align: center\">23%<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#333;text-align: center\">7%<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#ff6633;font-weight: 500;text-align: center\">30%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#002c49;font-weight: 500;text-align: center\">2026<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#333;text-align: center\">22%<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#333;text-align: center\">8%<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#ff6633;font-weight: 500;text-align: center\">30%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#002c49;font-weight: 500;text-align: center\">2027<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#333;text-align: center\">21%<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#333;text-align: center\">9%<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color:#ff6633;font-weight: 500;text-align: center\">30%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;font-size: 15px;color:#002c49;font-weight: 500;text-align: center\">2028 et suivantes<\/td>\n<td style=\"padding: 16px 20px;font-size: 15px;color:#333;text-align: center\">20%<\/td>\n<td style=\"padding: 16px 20px;font-size: 15px;color:#333;text-align: center\">10%<\/td>\n<td style=\"padding: 16px 20px;font-size: 15px;color:#ff6633;font-weight: 500;text-align: center\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Le <strong>plafond salarial de 83 333\u202f$ a \u00e9t\u00e9 supprim\u00e9<\/strong>, ce qui permet aux entreprises de b\u00e9n\u00e9ficier du cr\u00e9dit pour des employ\u00e9s hautement qualifi\u00e9s et mieux r\u00e9mun\u00e9r\u00e9s. <\/p>\n<p>Voici un aper\u00e7u strat\u00e9gique des principaux changements entre les programmes :<\/p>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p><title>Comparaison des Programmes de Cr\u00e9dit d’Imp\u00f4t<\/title><\/p>\n<table style=\"width: 100%;max-width: 800px;margin: 20px auto;border-collapse: collapse;font-family: Arial, sans-serif;border-radius: 8px;overflow: hidden\">\n<thead>\n<tr>\n<th style=\"background-color: #002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">Composante du Programme<\/th>\n<th style=\"background-color: #002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">CDAE (Actuel – Jusqu’en 2025)<\/th>\n<th style=\"background-color: #002c49;color: white;padding: 16px 20px;text-align: center;font-weight: 600;font-size: 16px\">CDAEIA (\u00c0 venir – D\u00e8s 2026)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #002c49;font-weight: 500;text-align: center\">Port\u00e9e des Projets<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #333;text-align: center\">Activit\u00e9s de transformation num\u00e9rique \u00e0 large spectre<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #ff6633;font-weight: 500;text-align: center\">Exige une impl\u00e9mentation substantielle d’IA ou d’automatisation<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #002c49;font-weight: 500;text-align: center\">Couverture de la Main-d’\u0153uvre<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #333;text-align: center\">Englobe le personnel technique et de soutien<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #ff6633;font-weight: 500;text-align: center\">Cible les sp\u00e9cialistes IA, d\u00e9veloppeurs et \u00e9quipes techniques<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #002c49;font-weight: 500;text-align: center\">Avantages du Cr\u00e9dit<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #333;text-align: center\">24% de cr\u00e9dit remboursable plus 6% non remboursable<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #ff6633;font-weight: 500;text-align: center\">23% de cr\u00e9dit remboursable (diminuant \u00e0 20% d’ici 2028)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #002c49;font-weight: 500;text-align: center\">Limites de R\u00e9mun\u00e9ration<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #333;text-align: center\">Plafonn\u00e9 \u00e0 83 333$ par employ\u00e9 admissible<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #ff6633;font-weight: 500;text-align: center\">Aucune limite sup\u00e9rieure, seuil de qualification minimum de 18 571$<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #002c49;font-weight: 500;text-align: center\">Focus Strat\u00e9gique<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #333;text-align: center\">Soutien aux initiatives de transformation num\u00e9rique des entreprises<\/td>\n<td style=\"padding: 16px 20px;border-bottom: 1px solid #e0e0e0;font-size: 15px;color: #ff6633;font-weight: 500;text-align: center\">Promotion de l’IA, des syst\u00e8mes intelligents et des technologies de pointe<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 16px 20px;font-size: 15px;color: #002c49;font-weight: 500;text-align: center\">Coordination des Programmes<\/td>\n<td style=\"padding: 16px 20px;font-size: 15px;color: #333;text-align: center\">Peut \u00eatre combin\u00e9 avec les cr\u00e9dits RS&DE<\/td>\n<td style=\"padding: 16px 20px;font-size: 15px;color: #ff6633;font-weight: 500;text-align: center\">Cumulable avec RS&DE et peut se coordonner avec CRIC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>En contrepartie, un <strong>seuil d\u2019exclusion<\/strong> s\u2019applique : <strong>en 2025, il est fix\u00e9 \u00e0 18 571\u202f$, et correspond au montant non admissible par employ\u00e9<\/strong>. <\/p>\n<p>Ce changement \u00e9largit l\u2019assiette salariale, mais impose une attention accrue \u00e0 la structure de r\u00e9mun\u00e9ration.<\/p>\n<h2 class=\"wp-block-heading\">R\u00e9duction du cr\u00e9dit en cas de lien de d\u00e9pendance<\/h2>\n<p>Un autre changement de fond concerne les soci\u00e9t\u00e9s r\u00e9alisant des projets pour des entit\u00e9s avec lesquelles elles ont un <strong>lien de d\u00e9pendance<\/strong>, lorsque les applications d\u00e9velopp\u00e9es sont destin\u00e9es \u00e0 une utilisation exclusive <strong>\u00e0 l\u2019ext\u00e9rieur du Qu\u00e9bec<\/strong>. <\/p>\n<p>Dans ce cas, le <strong>taux de cr\u00e9dit est r\u00e9duit de moiti\u00e9<\/strong>, passant de<strong> 30% \u00e0 15 %<\/strong> au total.<\/p>\n<p>La notion de lien de d\u00e9pendance a \u00e9t\u00e9 \u00e9largie pour inclure les relations contractuelles significatives, telles que les contrats d\u2019approvisionnement, de licence ou de commercialisation. Cela signifie que plusieurs structures auparavant admissibles pourraient \u00eatre exclues si leurs projets sont r\u00e9alis\u00e9s pour des partenaires li\u00e9s ou des filiales.<\/p>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3 class=\"wp-block-heading has-text-align-center\"><em><mark class=\"has-inline-color has-primary-color\">Vos questions sur le CDAEIA, enfin r\u00e9pondues<\/mark><\/em><\/h3>\n<h6 class=\"wp-block-heading has-text-align-center\"><em>Regardez le replay et prenez une longueur d\u2019avance sur la concurrence !<\/em><\/h6>\n<figure class=\"wp-block-image aligncenter size-medium\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2025\/08\/FR-replay-400x335.jpg\" alt=\" webinaire cr\u00e9dit d'imp\u00f4t CDAEIA\" class=\"wp-image-38395\" \/><\/figure>\n<div style=\"height:20px\" 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:\/\/www.youtube.com\/watch?v=7JYOg9v6CXs\">Acc\u00e9dez au replay d\u00e8s maintenant<\/a><\/div>\n<\/div>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">Inclusion des activit\u00e9s de traitement et d\u2019h\u00e9bergement de donn\u00e9es<\/h2>\n<p>Une nouveaut\u00e9 positive : les activit\u00e9s relevant du code SCIAN 51821 (traitement, h\u00e9bergement de donn\u00e9es et services connexes) sont d\u00e9sormais admissibles au test des revenus. <\/p>\n<p>Cela permet \u00e0 un plus grand nombre d\u2019entreprises sp\u00e9cialis\u00e9es dans les<strong><a href=\"https:\/\/leyton.com\/ca\/insights\/articles\/modelisation-predictive-exploiter-lingenierie-numerique\/\"> infrastructures num\u00e9riques<\/a><\/strong> ou les<strong> services infonuagiques <\/strong>de se qualifier au cr\u00e9dit. A condition que l\u2019<strong>IA<\/strong> soit int\u00e9gr\u00e9e de mani\u00e8re significative dans les solutions livr\u00e9es.<\/p>\n<h2 class=\"wp-block-heading\">Application anticip\u00e9e possible pour les entreprises \u00e9ligibles<\/h2>\n<p>Bien que la mise en application officielle concerne <strong>les exercices ouverts apr\u00e8s le 31 d\u00e9cembre 2025<\/strong>. Les entreprises peuvent choisir d\u2019appliquer le nouveau r\u00e9gime d\u00e8s un<strong> exercice d\u00e9butant apr\u00e8s le 25 mars 2025<\/strong>. A condition d\u2019en informer Investissement Qu\u00e9bec. <\/p>\n<p>Cette flexibilit\u00e9 peut \u00eatre strat\u00e9giquement avantageuse pour les soci\u00e9t\u00e9s dont les projets sont align\u00e9s avec les nouvelles exigences du <strong>CDAEAI<\/strong>.<\/p>\n<h2 class=\"wp-block-heading\">Implications concr\u00e8tes pour les entreprises<\/h2>\n<p>Ces changements entra\u00eenent plusieurs cons\u00e9quences concr\u00e8tes, tant sur le plan strat\u00e9gique qu’op\u00e9rationnel :<\/p>\n<ul>\n<li><strong>S\u00e9lectivit\u00e9 accrue<\/strong> : Les entreprises offrant des services diversifi\u00e9s (TI, marketing, RH, support technique, etc.) devront d\u00e9montrer que leurs revenus TI sont suffisamment dominants. Une ventilation fine des revenus selon les codes SCIAN devient indispensable.<\/li>\n<li><strong>Repositionnement n\u00e9cessaire pour certaines firmes<\/strong> : Les soci\u00e9t\u00e9s de conseil, d\u2019impartition ou de personnel temporaire devront s\u2019assurer que les activit\u00e9s vis\u00e9es par leurs contrats s\u2019inscrivent bien dans les secteurs TI d\u00e9finis. Les affectations floues ou mixtes pourraient compromettre l\u2019admissibilit\u00e9.<\/li>\n<li><strong>Risque d\u2019exclusion pour les mod\u00e8les hybrides<\/strong> : Une entreprise dont l\u2019offre combine TI, gestion, formation ou vente de mat\u00e9riel pourrait ne plus satisfaire aux crit\u00e8res, m\u00eame si elle b\u00e9n\u00e9ficiait auparavant du <strong>CDAE<\/strong>.<\/li>\n<li><strong>Importance de la planification fiscale et contractuelle<\/strong> : La conformit\u00e9 ne peut plus reposer sur une lecture large du secteur TI. Il devient crucial de structurer les contrats, les flux de revenus et les affectations du personnel en tenant compte des exigences sp\u00e9cifiques du <strong>CDAEIA<\/strong>.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Perspectives et recommandations<\/h2>\n<p>Face \u00e0 ces \u00e9volutions, il est essentiel pour les entreprises de se pr\u00e9parer d\u00e8s maintenant. Et ce, en revoyant leurs projets technologiques et leur structuration interne. <\/p>\n<p>Une collaboration \u00e9troite avec des conseillers fiscaux et des experts en <strong><a href=\"https:\/\/leyton.com\/ca\/insights\/articles\/lia-dans-le-diagnostic-et-la-medecine-personnalisee\/\">intelligence artificielle<\/a><\/strong> permettra d\u2019optimiser l\u2019admissibilit\u00e9 au <strong>CDAEIA <\/strong>tout en maximisant les retomb\u00e9es en mati\u00e8re d\u2019innovation. <\/p>\n<p>Anticiper ces changements est la cl\u00e9 pour transformer ces nouvelles r\u00e8gles en opportunit\u00e9s de croissance durable.<\/p>\n<p>Communiquez d\u00e8s aujourd\u2019hui avec nos conseillers fiscaux sp\u00e9cialis\u00e9s pour \u00e9laborer une strat\u00e9gie gagnante qui maximise vos avantages li\u00e9s au <strong>CDAEIA<\/strong>.<\/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\/\"><strong>Parlez \u00e0 un expert<\/strong><\/a><\/div>\n<\/div>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3>Sources<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.investquebec.com\/quebec\/fr\/financement\/developpement-des-affaires-electroniques-integrant-l-intelligence-artificielle.html\">Investissement Qu\u00e9bec. (2025, June). D\u00e9veloppement des affaires \u00e9lectroniques int\u00e9grant l\u2019intelligence artificielle (CDAEIA) | Mesure fiscale. Investissement Qu\u00e9bec.<\/a><\/li>\n<li><a href=\"https:\/\/www.quebec.ca\/nouvelles\/actualites\/details\/budget-2025-2026-communique-no-3-de-3-ameliorer-le-regime-fiscal-61808\">Gouvernement du Qu\u00e9bec. (2025, March 25). BUDGET 2025-2026 – Communiqu\u00e9 no 3 de 3 – Am\u00e9liorer le r\u00e9gime fiscal. Qu\u00e9bec.ca.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le Cr\u00e9dit d\u2019imp\u00f4t pour le d\u00e9veloppement des affaires \u00e9lectroniques (CDAE) a connu en 2025 une r\u00e9vision majeure. Rebaptis\u00e9 CDAEIA, ce cr\u00e9dit d’imp\u00f4t vise d\u00e9sormais \u00e0 stimuler l\u2019int\u00e9gration concr\u00e8te de l\u2019intelligence artificielle (IA) dans les activit\u00e9s num\u00e9riques des entreprises qu\u00e9b\u00e9coises. Les nouvelles r\u00e8gles, en vigueur pour les exercices d\u00e9butant apr\u00e8s le 31 d\u00e9cembre 2025, introduisent des […]<\/p>\n","protected":false},"author":1,"featured_media":2879,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[119,137],"tags":[457947,458091,530,239],"expertise":[],"class_list":["post-2181","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-credit-dimpot","category-intelligence-artificielle","tag-cdae-fr","tag-cdaeai-fr","tag-credit-dimpot","tag-financement"],"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>Cr\u00e9dit d'imp\u00f4t CDAE au CDAEIA: Qu'est-ce qui a chang\u00e9 et quelles sont les prochaines \u00e9tapes ? - Leyton Canada<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les changements majeurs du cr\u00e9dit d'imp\u00f4t CDAE devenu CDAEIA en 2025. 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