{"id":2217,"date":"2025-11-05T18:27:55","date_gmt":"2025-11-05T18:27:55","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/post\/budget-federal-2025-expansion-du-programme-rsde\/"},"modified":"2026-07-26T17:03:32","modified_gmt":"2026-07-26T15:03:32","slug":"budget-federal-2025-expansion-du-programme-rsde","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/budget-federal-2025-expansion-du-programme-rsde\/","title":{"rendered":"Budget f\u00e9d\u00e9ral 2025 : Expansion du programme RS&#038;DE"},"content":{"rendered":"<p>Le budget f\u00e9d\u00e9ral 2025 du Canada introduit des am\u00e9liorations majeures au programme de <strong><a href=\"https:\/\/leyton.com\/ca\/rsde-recherche-scientifique-developpement-experimental\/\">Recherche scientifique et d\u00e9veloppement exp\u00e9rimental (RS&amp;DE)<\/a><\/strong>. Ces changements \u00e9largissent l\u2019admissibilit\u00e9, augmentent les plafonds de financement et simplifient l\u2019administration, cr\u00e9ant ainsi d\u2019importantes opportunit\u00e9s pour les entreprises canadiennes investissant dans l\u2019innovation.<\/p>\n<p>Comprendre ces changements au programme RS&amp;DE du budget f\u00e9d\u00e9ral 2025 permet aux entreprises de <strong>maximiser leurs cr\u00e9dits d\u2019imp\u00f4t disponibles<\/strong> tout en se pr\u00e9parant aux <strong>nouveaux processus administratifs<\/strong> qui entreront en vigueur le <strong>1er avril 2026<\/strong>.<\/p>\n<h2 class=\"wp-block-heading\">Augmentation du plafond de d\u00e9penses admissibles \u00e0 6 millions de dollars<\/h2>\n<p>Le Budget 2025 confirme l\u2019augmentation annonc\u00e9e du plafond annuel de d\u00e9penses admissibles au taux de cr\u00e9dit major\u00e9, le faisant passer de <strong>3 millions \u00e0 4,5 millions<\/strong>, puis propose une nouvelle hausse <strong>\u00e0 6 millions de dollars<\/strong>.<\/p>\n<p>Ce changement s\u2019applique aux <strong>exercices fiscaux d\u00e9butant le 16 d\u00e9cembre 2024 ou apr\u00e8s<\/strong>.<\/p>\n<h2 class=\"wp-block-heading\">Ce que cela signifie pour les entreprises canadiennes<\/h2>\n<p>Le cr\u00e9dit RS&amp;DE major\u00e9 accorde un cr\u00e9dit d\u2019imp\u00f4t remboursable de 35 % aux SPCC (soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien). <\/p>\n<p>Le plafond de d\u00e9penses d\u00e9termine le montant de d\u00e9penses de R&amp;D admissibles au taux de 35 %, avant de redescendre au cr\u00e9dit de base non remboursable de 15 %.<\/p>\n<ul>\n<li><strong>Ancien plafond :<\/strong> 4,5 M$ de d\u00e9penses admissibles<\/li>\n<li><strong>Nouveau plafond :<\/strong> 6 M$ de d\u00e9penses admissibles<\/li>\n<\/ul>\n<p><strong><mark class=\"has-inline-color has-primary-color\">Calcul d\u2019impact :<\/mark><\/strong><\/p>\n<p>Une SPCC d\u00e9pensant 6 M$ en R&amp;D admissible re\u00e7oit d\u00e9sormais :<\/p>\n<ul>\n<li>Cr\u00e9dit major\u00e9 : 6 M$ x 35 % = 2,1 M$ en cr\u00e9dits remboursables<\/li>\n<li>Ancien maximum : 4,5 M$ x 35 % = 1,575 M$<\/li>\n<\/ul>\n<p>Une <strong>augmentation de 525 000 $<\/strong> en cr\u00e9dits remboursables pour les entreprises ayant d\u2019importants programmes de R&amp;D.<\/p>\n<p>Le cr\u00e9dit maximal remboursable passe ainsi de <strong>1,05 M$ \u00e0 2,1 M$<\/strong>.<\/p>\n<p><strong><mark class=\"has-inline-color has-primary-color\">Seuil de capital accru<\/mark><\/strong><\/p>\n<p>Le budget f\u00e9d\u00e9ral 2025 <strong>\u00e9tend l\u2019admissibilit\u00e9 au taux major\u00e9 de 35 %<\/strong> \u00e0 certaines <strong>soci\u00e9t\u00e9s publiques canadiennes<\/strong>, ouvrant l\u2019acc\u00e8s \u00e0 un plus grand nombre d\u2019innovateurs pour leurs activit\u00e9s de R&amp;D.<\/p>\n<h2 class=\"wp-block-heading\">R\u00e9int\u00e9gration des d\u00e9penses en capital<\/h2>\n<p>Le budget f\u00e9d\u00e9ral 2025 <strong>r\u00e9tablit l\u2019admissibilit\u00e9 des d\u00e9penses en capital<\/strong> dans le programme RS&amp;DE, renversant une restriction en vigueur depuis plusieurs ann\u00e9es.<\/p>\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Contexte historique<\/mark><\/h3>\n<p>Le Canada avait supprim\u00e9 l\u2019admissibilit\u00e9 des d\u00e9penses en capital. Les entreprises ne pouvaient plus r\u00e9clamer de cr\u00e9dits d\u2019imp\u00f4t sur les <strong>\u00e9quipements, machines ou biens immobiliers<\/strong> utilis\u00e9s pour la R&amp;D. Seules les <strong>d\u00e9penses op\u00e9rationnelles<\/strong> (salaires, mat\u00e9riaux, sous-traitance) \u00e9taient admissibles.<\/p>\n<p>Cette restriction a particuli\u00e8rement affect\u00e9 :<\/p>\n<ul>\n<li><strong>Les fabricants<\/strong> n\u00e9cessitant des \u00e9quipements sp\u00e9cialis\u00e9s<\/li>\n<li>Les <strong>laboratoires <\/strong>et <strong>soci\u00e9t\u00e9s technologiques <\/strong>d\u00e9veloppant du mat\u00e9riel exp\u00e9rimental<\/li>\n<li>Les entreprises de <strong>technologies propres <\/strong>d\u00e9veloppant des syst\u00e8mes physiques<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Ce que le r\u00e9tablissement change<\/h2>\n<p>Les entreprises peuvent d\u00e9sormais r\u00e9clamer des cr\u00e9dits RS&amp;DE sur :<\/p>\n<ul>\n<li>Les <strong>machines et \u00e9quipements <\/strong>utilis\u00e9s pour des projets de R&amp;D<\/li>\n<li>Les <strong>outils sp\u00e9cialis\u00e9s<\/strong> pour le d\u00e9veloppement exp\u00e9rimental<\/li>\n<li>Les <strong>biens immobiliers acquis sp\u00e9cifiquement<\/strong> pour la recherche<\/li>\n<\/ul>\n<p><strong>Consid\u00e9ration strat\u00e9gique de calendrier : <\/strong>Le document budg\u00e9taire confirme que cette r\u00e9int\u00e9gration a \u00e9t\u00e9 annonc\u00e9e et propos\u00e9e avant la fin du mandat de Trudeau, garantissant une continuit\u00e9 quel que soit le contexte politique.<\/p>\n<p>Ce changement offre une <strong>nouvelle marge strat\u00e9gique<\/strong> pour les entreprises \u00e0 forte intensit\u00e9 capitalistique, notamment celles pr\u00e9voyant des achats d\u2019\u00e9quipement pour leurs projets de recherche.<\/p>\n<h2 class=\"wp-block-heading\">Nouveau processus de pr\u00e9approbation : traitement en 90 jours<\/h2>\n<p>Pour am\u00e9liorer la pr\u00e9visibilit\u00e9 et acc\u00e9l\u00e9rer l\u2019administration, le budget 2025 annonce la mise en place d\u2019un <strong>processus de pr\u00e9approbation facultatif<\/strong> g\u00e9r\u00e9 par l\u2019ARC (Agence du revenu du Canada).<\/p>\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Fonctionnement du processus de pr\u00e9approbation facultatif<\/mark><\/h3>\n<p>Les entreprises pourront <strong>obtenir une approbation technique pr\u00e9alable<\/strong> de leurs projets RS&amp;DE avant de commencer les travaux.<br \/>L\u2019ARC vise un <strong>d\u00e9lai de 90 jours<\/strong>, contre 180 actuellement.<\/p>\n<p><strong>Avantages<\/strong>:<\/p>\n<ul>\n<li><strong>Certitude avant investissement :<\/strong> validation des activit\u00e9s avant les d\u00e9penses<\/li>\n<li><strong>Traitement acc\u00e9l\u00e9r\u00e9 : <\/strong>90 jours pour les r\u00e9visions des d\u00e9penses pr\u00e9approuv\u00e9es<\/li>\n<li><strong>R\u00e9duction du risque : <\/strong>moins d\u2019incertitude et de refus lors des audits<\/li>\n<\/ul>\n<p><strong>Cas d\u2019usage strat\u00e9gique<\/strong><\/p>\n<ul>\n<li><strong>Grands projets de R&amp;D : <\/strong>Les initiatives de plusieurs millions de dollars b\u00e9n\u00e9ficient de la certitude avant le lancement<\/li>\n<li><strong>Activit\u00e9s in\u00e9dites : <\/strong>Les entreprises qui poursuivent des activit\u00e9s de R-D dans de nouveaux domaines peuvent confirmer leur admissibilit\u00e9 sans pr\u00e9c\u00e9dent ant\u00e9rieur<\/li>\n<li><strong>Nouveaux demandeurs : <\/strong>Les entreprises qui revendiquent le programme de RS&amp;DE pour la premi\u00e8re fois gagnent en confiance quant \u00e0 leur admissibilit\u00e9<\/li>\n<li><strong>Projets interfonctionnels :<\/strong> Les initiatives complexes impliquant plusieurs d\u00e9partements peuvent recevoir une approbation consolid\u00e9e<\/li>\n<\/ul>\n<p>La nature facultative signifie que les entreprises conservent leur flexibilit\u00e9. Celles confiantes dans leurs activit\u00e9s RS&amp;DE peuvent continuer \u00e0 r\u00e9clamer sans pr\u00e9approbation, tandis que celles qui recherchent davantage de certitude peuvent utiliser le nouveau processus.<\/p>\n<h2 class=\"wp-block-heading\">Int\u00e9gration de l\u2019intelligence artificielle pour acc\u00e9l\u00e9rer le traitement<\/h2>\n<p>Le budget f\u00e9d\u00e9ral 2025 pr\u00e9voit l\u2019utilisation accrue de <strong>l\u2019intelligence artificielle<\/strong> dans la gestion du programme RS&amp;DE.<\/p>\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">\u00c9valuation des risques automatis\u00e9e<\/mark><\/h3>\n<p>L\u2019ARC utilisera des syst\u00e8mes d\u2019IA pour identifier les demandes \u00e0 faible risque et \u00e9viter les v\u00e9rifications inutiles.<\/p>\n<p>Avantages pour les entreprises :<\/p>\n<ul>\n<li><strong>R\u00e9duction du fardeau d\u2019audit : <\/strong>Les entreprises ayant des activit\u00e9s de R&amp;D claires et bien document\u00e9es subissent moins de retards li\u00e9s aux proc\u00e9dures d\u2019audit.<\/li>\n<li><strong>Remboursements plus rapides :<\/strong> Les demandes \u00e0 faible risque sont trait\u00e9es plus rapidement, ce qui am\u00e9liore la tr\u00e9sorerie.<\/li>\n<li><strong>Ressources de l\u2019ARC concentr\u00e9es : <\/strong>L\u2019attention port\u00e9e \u00e0 l\u2019audit se concentre sur les demandes plus risqu\u00e9es ou complexes n\u00e9cessitant une r\u00e9vision humaine.<\/li>\n<li><strong>D\u00e9lais pr\u00e9visibles : <\/strong>Moins d\u2019interventions cr\u00e9ent des calendriers de traitement plus coh\u00e9rents.<\/li>\n<\/ul>\n<p>L\u2019int\u00e9gration de l\u2019IA repr\u00e9sente une modernisation de l\u2019administration du programme de RS&amp;DE, exploitant la technologie pour am\u00e9liorer l\u2019efficacit\u00e9 du programme sans modifier les crit\u00e8res d\u2019admissibilit\u00e9 ni les modes de calcul du cr\u00e9dit.<\/p>\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\">Am\u00e9liorations administratives<\/mark><\/h3>\n<p>L\u2019ARC mettra \u00e9galement en \u0153uvre plusieurs simplifications :<\/p>\n<ul>\n<li><strong>\u00c9liminer les \u00e9tapes de r\u00e9vision redondantes :<\/strong> Suppression des processus en double qui allongent les d\u00e9lais de traitement des demandes<\/li>\n<li><strong>R\u00e9duire les exigences d\u2019information : <\/strong>Limitation des demandes \u00e0 la documentation essentielle, \u00e9liminant la paperasse excessive<\/li>\n<li><strong>Acc\u00e9l\u00e9rer les d\u00e9cisions :<\/strong> Des d\u00e9cisions finales plus rapides sur l\u2019admissibilit\u00e9 des demandes et le montant du cr\u00e9dit<\/li>\n<\/ul>\n<p>Ces mesures entreront en vigueur <strong>le 1er avril 2026<\/strong>, sans co\u00fbt fiscal additionnel.<\/p>\n<h2 class=\"wp-block-heading\">Pr\u00e9paration des entreprises<\/h2>\n<p>Bien que l\u2019ARC r\u00e9duise les exigences contraignantes, les entreprises doivent maintenir des pratiques rigoureuses en mati\u00e8re de documentation :<\/p>\n<ul>\n<li><strong>Descriptions techniques : <\/strong>Descriptions claires des objectifs de R&amp;D, des incertitudes technologiques et des d\u00e9marches syst\u00e9matiques<\/li>\n<li><strong>Suivi financier : <\/strong>Dossiers pr\u00e9cis des d\u00e9penses admissibles par projet<\/li>\n<li><strong>Affectation du temps :<\/strong> Documentation des heures de travail consacr\u00e9es aux activit\u00e9s de RS&amp;DE<\/li>\n<li><strong>Progression du projet :<\/strong> Dossiers d\u00e9montrant l\u2019exp\u00e9rimentation, les tests et le d\u00e9veloppement it\u00e9ratif<\/li>\n<\/ul>\n<p>Les nouvelles r\u00e8gles visent \u00e0 r\u00e9duire la charge administrative, pas \u00e0 \u00e9liminer la documentation essentielle.<\/p>\n<h2 class=\"wp-block-heading\">Mise en \u0153uvre : 1er avril 2026<\/h2>\n<table style=\"width:100%;border-collapse:collapse;font-family:Arial, sans-serif;font-size:14px;color:#002c49\">\n<thead>\n<tr>\n<th style=\"width:50%;text-align:center;padding:10px;background-color:#002c49;color:#FFFFFF;border:2px solid #002c49\">\n        Avant le 1<sup>er<\/sup> avril 2026\n      <\/th>\n<th style=\"width:50%;text-align:center;padding:10px;background-color:#002c49;color:#FFFFFF;border:2px solid #002c49\">\n        Apr\u00e8s le 1<sup>er<\/sup> avril 2026\n      <\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"vertical-align:top;padding:10px;background-color:#FFFFFF;border:2px solid #002c49\">\n<ul style=\"margin:0;padding-left:18px\">\n<li>Processus de r\u00e9clamation SR&amp;ED actuel maintenu<\/li>\n<li>D\u00e9lai standard de traitement de 180 jours pour les examens des d\u00e9penses<\/li>\n<li>Exigences de documentation actuelles applicables<\/li>\n<\/ul>\n<\/td>\n<td style=\"vertical-align:top;padding:10px;background-color:#FFFFFF;border:2px solid #002c49\">\n<ul style=\"margin:0;padding-left:18px\">\n<li>Approbation pr\u00e9alable de la demande disponible (sur option)<\/li>\n<li>\u00c9valuation du risque automatis\u00e9e par IA pour les demandes \u00e0 faible risque<\/li>\n<li>Traitement en 90 jours pour les demandes pr\u00e9approuv\u00e9es<\/li>\n<li>Exigences de documentation et d\u2019examen all\u00e9g\u00e9es<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>La p\u00e9riode de mise en \u0153uvre de 15 mois permet aux entreprises de :<\/p>\n<ul>\n<li>Comprendre les nouveaux processus avant leur lancement<\/li>\n<li>Pr\u00e9parer des syst\u00e8mes de documentation align\u00e9s sur les exigences simplifi\u00e9es<\/li>\n<li>\u00c9valuer si l\u2019approbation pr\u00e9alable des demandes b\u00e9n\u00e9ficie \u00e0 certains projets de R&amp;D<\/li>\n<li>Planifier le calendrier de d\u00e9p\u00f4t pour tirer parti d\u2019un traitement plus rapide<\/li>\n<\/ul>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p><strong>Vous n&#8217;avez pas pu assister au webinaire\u202f?<\/strong><\/p>\n<p>D\u00e9couvrez comment l\u2019augmentation des plafonds SR&amp;ED et la nouvelle admissibilit\u00e9 des d\u00e9penses en capital annonc\u00e9es dans le Budget f\u00e9d\u00e9ral 2025 peuvent dynamiser vos financements R&amp;D. <\/p>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/leyton.com\/ca\/wp-content\/blogs.dir\/3\/files\/2025\/11\/Federal-Budget-Nov-2025-Post-Webinar-Non-Attendees-FR-1024x427.jpg\" alt=\"Budget F\u00e9d\u00e9ral 2025 RS&amp;DE webinaire\" class=\"wp-image-40196\" \/><\/figure>\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=1LvnzMkQFLE\">Visionner l&#8217;enregistrement ici<\/a><\/div>\n<\/div>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">Conclusion : tirer parti des nouvelles opportunit\u00e9s du Budget 2025<\/h2>\n<p>Le budget f\u00e9d\u00e9ral 2025 apporte des am\u00e9liorations significatives au plus important programme d\u2019incitation \u00e0 la R&amp;D au Canada. La combinaison de plafonds de d\u00e9penses accrus, de seuils de capital imposable relev\u00e9s, de l\u2019\u00e9largissement de l\u2019admissibilit\u00e9 aux soci\u00e9t\u00e9s publiques, du r\u00e9tablissement de la possibilit\u00e9 de r\u00e9clamer des d\u00e9penses en capital et de la simplification de l\u2019administration cr\u00e9e d\u2019importantes opportunit\u00e9s pour les entreprises qui investissent dans l\u2019innovation.<\/p>\n<p><strong>Points cl\u00e9s :<\/strong><\/p>\n<ul>\n<li><strong>Plafond de cr\u00e9dit bonifi\u00e9 \u00e0 6 millions $ <\/strong>permettant jusqu\u2019\u00e0 525 000 $ de cr\u00e9dits remboursables suppl\u00e9mentaires<\/li>\n<li><strong>Le r\u00e9tablissement des d\u00e9penses en capital <\/strong>transforme l\u2019\u00e9conomie de la R&amp;D n\u00e9cessitant beaucoup d\u2019\u00e9quipement<\/li>\n<li><strong>Le processus de pr\u00e9approbation avant la r\u00e9clamation <\/strong>offre une certitude avant d\u2019engager des ressources<\/li>\n<li><strong>Le traitement en 90 jours <\/strong>pour les demandes pr\u00e9approuv\u00e9es am\u00e9liore la tr\u00e9sorerie<\/li>\n<li><strong>L\u2019administration pilot\u00e9e par IA <\/strong>acc\u00e9l\u00e8re le traitement des demandes \u00e0 faible risque<\/li>\n<li><strong>La mise en \u0153uvre pr\u00e9vue le 1er avril 2026<\/strong> offre une p\u00e9riode de planification pour les nouveaux processus<\/li>\n<\/ul>\n<p>Les entreprises qui comprennent et tirent parti de ces changements au<strong><a href=\"https:\/\/leyton.com\/ca\/insights\/white-papers\/demystifier-la-rsde-le-guide-gratuit-complet-pour-les-dirigeants-dentreprise-2\/\"> programme RS&amp;DE<\/a><\/strong> du Budget 2025 b\u00e9n\u00e9ficieront d\u2019un avantage concurrentiel gr\u00e2ce \u00e0 la r\u00e9duction des co\u00fbts de R&amp;D et \u00e0 l\u2019am\u00e9lioration de la tr\u00e9sorerie offerte par l\u2019acc\u00e9l\u00e9ration du traitement des cr\u00e9dits.<\/p>\n<p><em><strong>Pr\u00eat \u00e0 maximiser vos avantages RS&amp;DE avec les nouvelles r\u00e8gles du Budget f\u00e9d\u00e9ral 2025 ?<\/strong><\/em><\/p>\n<p>Contactez-nous d\u00e8s aujourd\u2019hui pour une \u00e9valuation gratuite de vos activit\u00e9s de R&amp;D et du potentiel de cr\u00e9dits RS&amp;DE. Notre \u00e9quipe identifiera les opportunit\u00e9s cr\u00e9\u00e9es par l\u2019augmentation du plafond de d\u00e9penses, \u00e9valuera l\u2019admissibilit\u00e9 des d\u00e9penses en capital et pr\u00e9parera votre entreprise aux nouveaux processus administratifs qui seront mis en place en avril 2026.<\/p>\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:\/\/leyton.com\/ca\/contactez-nous\/\">R\u00e9server un rendez-vous<\/a><\/div>\n<\/div>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3>Sources<\/h3>\n<ul>\n<li><a href=\"https:\/\/budget.canada.ca\/2025\/home-accueil-en.html\">Government of Canada. &#8220;Budget 2025.&#8221; Department of Finance Canada, 2025.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le budget f\u00e9d\u00e9ral 2025 du Canada introduit des am\u00e9liorations majeures au programme de Recherche scientifique et d\u00e9veloppement exp\u00e9rimental (RS&amp;DE). Ces changements \u00e9largissent l\u2019admissibilit\u00e9, augmentent les plafonds de financement et simplifient l\u2019administration, cr\u00e9ant ainsi d\u2019importantes opportunit\u00e9s pour les entreprises canadiennes investissant dans l\u2019innovation. Comprendre ces changements au programme RS&amp;DE du budget f\u00e9d\u00e9ral 2025 permet aux entreprises [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2913,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[546,122,121],"tags":[136,120,117],"expertise":[],"class_list":["post-2217","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rsde","category-sred-fr","category-tax-credit-fr","tag-budget-federal","tag-credit-dimpot-rsde","tag-rsde"],"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>Budget f\u00e9d\u00e9ral 2025 : Expansion du programme RS&amp;DE - Leyton Canada<\/title>\n<meta name=\"description\" content=\"Budget F\u00e9d\u00e9ral 2025 : RS&amp;DE am\u00e9lior\u00e9, plafonds relev\u00e9s, retour des d\u00e9penses en capital et administration simplifi\u00e9e.\ufeff\" \/>\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\/budget-federal-2025-expansion-du-programme-rsde\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget f\u00e9d\u00e9ral 2025 : Expansion du programme RS&amp;DE\" \/>\n<meta property=\"og:description\" content=\"Budget F\u00e9d\u00e9ral 2025 : RS&amp;DE am\u00e9lior\u00e9, plafonds relev\u00e9s, retour des d\u00e9penses en capital et administration simplifi\u00e9e.\ufeff\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/ca\/insights\/articles\/budget-federal-2025-expansion-du-programme-rsde\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Canada\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-26T15:03:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2025\/11\/Canada-Website-inside-pictures-44.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=\"9 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\\\/budget-federal-2025-expansion-du-programme-rsde\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/ca\\\/insights\\\/articles\\\/budget-federal-2025-expansion-du-programme-rsde\\\/\",\"name\":\"Budget f\u00e9d\u00e9ral 2025 : Expansion du programme RS&DE - 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