{"id":892,"date":"2026-06-29T10:07:47","date_gmt":"2026-06-29T08:07:47","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/"},"modified":"2026-07-24T22:46:01","modified_gmt":"2026-07-24T20:46:01","slug":"credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario","status":"publish","type":"page","link":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/","title":{"rendered":"Cr\u00e9dit d&#8217;imp\u00f4t pour l&#8217;investissement dans la fabrication en Ontario"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"892\" class=\"elementor elementor-892\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284f5b9e e-grid e-con-boxed e-con e-parent\" data-id=\"284f5b9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6655d1ee e-flex e-con-boxed e-con e-child\" data-id=\"6655d1ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d8b11d7 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d8b11d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Cr\u00e9dit d\u2019imp\u00f4t pour l\u2019investissement dans la fabrication en Ontario <span>(CIIFO)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-779f63f5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"779f63f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Introduit officiellement par le gouvernement de l\u2019Ontario, le CIIFO offre un cr\u00e9dit d\u2019imp\u00f4t remboursable de 15 % aux soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC) qui investissent dans le secteur manufacturier en Ontario, tout en soutenant la croissance \u00e9conomique locale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3100f5 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"a3100f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contactez-nous\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">V\u00e9rifier votre admissibilit\u00e9 maintenant<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cd252cd e-con-full e-flex e-con e-child\" data-id=\"5cd252cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6833ce54 elementor-widget elementor-widget-video\" data-id=\"6833ce54\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25ba75f5 elementor-widget elementor-widget-html\" data-id=\"25ba75f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n                const source = videoEl.querySelector('source');\r\n                if (source && source.src) return source.src;\r\n                if (videoEl.src) return videoEl.src;\r\n                if (videoEl.getAttribute('src')) return videoEl.getAttribute('src');\r\n            }\r\n            const anySource = videoWrap.querySelector('source');\r\n            if (anySource && anySource.src) return anySource.src;\r\n            return null;\r\n        }\r\n        \r\n        function lockLenis() {\r\n            if (window.lenis) window.lenis.stop();\r\n            else if (window.lenisInstance) window.lenisInstance.stop();\r\n            document.documentElement.classList.add('lenis-stopped');\r\n            document.body.style.overflow = 'hidden';\r\n        }\r\n        \r\n        function unlockLenis() {\r\n            if (window.lenis) window.lenis.start();\r\n            else if (window.lenisInstance) window.lenisInstance.start();\r\n            document.documentElement.classList.remove('lenis-stopped');\r\n            document.body.style.overflow = '';\r\n        }\r\n        \r\n        trigger.addEventListener('click', function(e) {\r\n            e.preventDefault();\r\n            e.stopPropagation();\r\n            \r\n            const videoSrc = getVideoSource();\r\n            if (!videoSrc) return;\r\n            \r\n            const overlay = document.createElement('div');\r\n            overlay.id = 'custom-video-lightbox';\r\n            overlay.innerHTML = `\r\n                <video class=\"cvl-video\" controls autoplay playsinline>\r\n                    <source src=\"${videoSrc}\" type=\"video\/mp4\">\r\n                <\/video>\r\n                <div class=\"cvl-close\" role=\"button\" tabindex=\"0\" aria-label=\"Close\">\r\n                    <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\r\n                        <line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"><\/line>\r\n                        <line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"><\/line>\r\n                    <\/svg>\r\n                <\/div>\r\n            `;\r\n            document.body.appendChild(overlay);\r\n            lockLenis();\r\n            \r\n            const close = () => {\r\n                console.log('CLOSE CALLED at', Date.now());\r\n                const video = overlay.querySelector('video');\r\n                if (video) { video.pause(); video.src = ''; }\r\n                if (overlay.parentNode) overlay.remove();\r\n                unlockLenis();\r\n                document.removeEventListener('keydown', escClose);\r\n            };\r\n            \r\n            function escClose(ev) {\r\n                if (ev.key === 'Escape') close();\r\n            }\r\n            \r\n            const closeBtn = overlay.querySelector('.cvl-close');\r\n            \r\n            closeBtn.onclick = function(e) {\r\n                console.log('X CLICKED at', Date.now(), 'target:', e.target);\r\n                e.preventDefault();\r\n                e.stopPropagation();\r\n                close();\r\n                return false;\r\n            };\r\n            \r\n            document.addEventListener('keydown', escClose);\r\n        });\r\n    }\r\n    \r\n    if (document.readyState === 'loading') {\r\n        document.addEventListener('DOMContentLoaded', initVideoPopup);\r\n    } else {\r\n        initVideoPopup();\r\n    }\r\n})();\r\n<\/script>\r\n\r\n<style>\r\nhtml.lenis-stopped {\r\n    overflow: hidden !important;\r\n}\r\n#custom-video-lightbox {\r\n    position: fixed;\r\n    inset: 0;\r\n    z-index: 99999;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    background: rgba(0, 0, 0, 0.9);\r\n}\r\n#custom-video-lightbox .cvl-video {\r\n    width: 90vw;\r\n    max-width: 1000px;\r\n    max-height: 85vh;\r\n    height: auto;\r\n    border-radius: 12px;\r\n    background: #000;\r\n    display: block;\r\n}\r\n#custom-video-lightbox .cvl-close {\r\n    position: fixed;\r\n    top: 25px;\r\n    right: 25px;\r\n    width: 60px;\r\n    height: 60px;\r\n    color: #fff;\r\n    cursor: pointer;\r\n    z-index: 999999;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    user-select: none;\r\n}\r\n#custom-video-lightbox .cvl-close svg {\r\n    width: 40px;\r\n    height: 40px;\r\n    pointer-events: none;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fe66091 elementor-widget elementor-widget-image\" data-id=\"6fe66091\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg\" class=\"attachment-large size-large wp-image-4531\" alt=\"Ontario Made Manufacturing Investment Tax Credit\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-2048x1365.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-400x267.jpg 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ba723e e-flex e-con-boxed e-con e-parent\" data-id=\"40ba723e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f0f6ec elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"54f0f6ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Comment \u00e7a fonctionne<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f370c27 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4f370c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">QU\u2019EST-CE QUE LE CIIIFO ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e811b5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e811b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4\">Le cr\u00e9dit d\u2019imp\u00f4t de l\u2019Ontario pour la fabrication, officiellement connu sous le nom de Cr\u00e9dit d\u2019imp\u00f4t \u00e0 l\u2019investissement pour la fabrication de l\u2019Ontario (CIIIFO), encourage les entreprises \u00e0 exercer des activit\u00e9s de fabrication en Ontario en leur offrant un cr\u00e9dit d\u2019imp\u00f4t sur leurs d\u00e9penses admissibles.<\/p><p data-path-to-node=\"5\">Pour les investissements admissibles r\u00e9alis\u00e9s apr\u00e8s le 14 mai 2025 et avant 2030, il offre un cr\u00e9dit d\u2019imp\u00f4t remboursable de 15 % sur les investissements admissibles (auparavant de 10 %), jusqu\u2019\u00e0 concurrence de 3 millions de dollars par ann\u00e9e pour un plafond d\u2019investissement de 20 millions de dollars (partag\u00e9 au sein d\u2019un groupe associ\u00e9). Les soci\u00e9t\u00e9s autres que les SPCC sont d\u00e9sormais admissibles pour cette p\u00e9riode, b\u00e9n\u00e9ficiant d\u2019un cr\u00e9dit non remboursable reportable sur 10 ans.<\/p><p data-path-to-node=\"6\">Le CIIIFO soutient les soci\u00e9t\u00e9s qui :<\/p><ul data-path-to-node=\"7\"><li><p data-path-to-node=\"7,0,0\">\u00catre une SPCC (cr\u00e9dit remboursable) ou, pour les investissements r\u00e9alis\u00e9s apr\u00e8s le 14 mai 2025 et avant 2030, une soci\u00e9t\u00e9 autre qu\u2019une SPCC (cr\u00e9dit non remboursable)<\/p><\/li><li><p data-path-to-node=\"7,1,0\">Exploitent une entreprise de fabrication en Ontario<\/p><\/li><li><p data-path-to-node=\"7,2,0\">Poss\u00e8dent ou louent un \u00e9tablissement stable en Ontario (p. ex., un bureau, une usine, un entrep\u00f4t ou l\u2019utilisation d&#8217;\u00e9quipements importants)<\/p><\/li><li><p data-path-to-node=\"7,3,0\">Ne sont pas exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur le revenu des soci\u00e9t\u00e9s de l\u2019Ontario pour l\u2019ann\u00e9e d\u2019imposition vis\u00e9e<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ac4b316 is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"2ac4b316\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d9d7f6 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"25d9d7f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le leadership, en chiffres<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5b1c2f elementor-widget elementor-widget-heading\" data-id=\"b5b1c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notre impact en chiffres<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17c289b0 e-grid e-con-boxed e-con e-child\" data-id=\"17c289b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6b53365f e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"6b53365f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a3a47e elementor-widget elementor-widget-image\" data-id=\"9a3a47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/05\/Group-27156.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-375\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72872e00 elementor-widget elementor-widget-heading\" data-id=\"72872e00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">28+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9bf4e3 elementor-widget elementor-widget-text-editor\" data-id=\"1e9bf4e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ann\u00e9es d\u2019expertise<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6dd24849 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"6dd24849\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4accc1bf elementor-widget elementor-widget-image\" data-id=\"4accc1bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-376\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aadbf62 elementor-widget elementor-widget-heading\" data-id=\"aadbf62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19d0ec94 elementor-widget elementor-widget-text-editor\" data-id=\"19d0ec94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pays<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28ccb1e9 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"28ccb1e9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55a449f1 elementor-widget elementor-widget-image\" data-id=\"55a449f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"25\" height=\"25\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/05\/boxicons_pie-chart.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-377\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-122246c elementor-widget elementor-widget-heading\" data-id=\"122246c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">65 %<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48df7102 elementor-widget elementor-widget-text-editor\" data-id=\"48df7102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Secteurs d&#8217;activit\u00e9 servis<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21018187 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"21018187\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52f4c72a elementor-widget elementor-widget-image\" data-id=\"52f4c72a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"15\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/05\/Frame-2071858276.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-378\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1421fa13 elementor-widget elementor-widget-heading\" data-id=\"1421fa13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1 Mds$ +<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59b66bf8 elementor-widget elementor-widget-text-editor\" data-id=\"59b66bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>All\u00e8gements fiscaux s\u00e9curis\u00e9s pour nos clients<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a43aece e-flex e-con-boxed e-con e-parent\" data-id=\"5a43aece\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddeccf5 elementor-widget elementor-widget-text-editor\" data-id=\"ddeccf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Comment cela vous aide<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b2b02f5 e-grid e-con-full e-con e-child\" data-id=\"2b2b02f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-338148ae elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"338148ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9penses admissibles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e67af30 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e67af30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Notre \u00e9quipe interne d\u2019experts fiscaux et techniques hautement qualifi\u00e9s accompagne chaque ann\u00e9e des milliers d\u2019entreprises pour naviguer dans les incitatifs complexes et maximiser leurs retours financiers.<\/p><p><i data-path-to-node=\"18\" data-index-in-node=\"207\">\u00c0 titre d\u2019exemple, une entreprise manufacturi\u00e8re qui investit 1 000 000 $ dans un nouveau b\u00e2timent et 500 000 $ en \u00e9quipement pourrait recevoir un cr\u00e9dit d\u2019imp\u00f4t de 150 000 $ d\u00e8s la mise en service de ces actifs en 2025.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f425dad elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"1f425dad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 sur 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6aca059c cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"6aca059c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2217e1d1 elementor-widget elementor-widget-heading\" data-id=\"2217e1d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le taux remboursable de 15 %<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aff4b9f elementor-widget elementor-widget-text-editor\" data-id=\"6aff4b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>B\u00e9n\u00e9ficiez d\u2019un cr\u00e9dit d\u2019imp\u00f4t remboursable de 15 % sur vos investissements admissibles (pour les SPCC). Puisqu\u2019il est remboursable, si le cr\u00e9dit d\u00e9passe votre imp\u00f4t \u00e0 payer, la diff\u00e9rence vous est vers\u00e9e sous forme de remboursement. Pour les investissements r\u00e9alis\u00e9s avant le 15 mai 2025, le taux applicable \u00e9tait de 10 %.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 sur 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76ae953c cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"76ae953c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a0ebde6 elementor-widget elementor-widget-heading\" data-id=\"4a0ebde6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cat\u00e9gorie 1 : Co\u00fbts de construction<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9946b7c elementor-widget elementor-widget-text-editor\" data-id=\"9946b7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><p data-path-to-node=\"22,0,0\">Construction, r\u00e9novation ou acquisition d\u2019installations de fabrication admissibles.<\/p><\/li><li><p data-path-to-node=\"22,1,0\">Le bien doit devenir pr\u00eat \u00e0 \u00eatre mis en service au cours de l\u2019ann\u00e9e d\u2019imposition et apr\u00e8s le 22 mars 2023.<\/p><\/li><li><p data-path-to-node=\"22,2,0\"><i data-path-to-node=\"22,2,0\" data-index-in-node=\"0\">Note : Au moins 90 % de la superficie au sol doit \u00eatre utilis\u00e9e pour la fabrication.<\/i><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 sur 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3262376e e-flex e-con-boxed e-con e-child\" data-id=\"3262376e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d96c9ce elementor-widget elementor-widget-heading\" data-id=\"3d96c9ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cat\u00e9gorie 53 : Machines et \u00e9quipement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3185a1c2 elementor-widget elementor-widget-text-editor\" data-id=\"3185a1c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><p data-path-to-node=\"24,0,0\">Machines et \u00e9quipement acquis apr\u00e8s le 22 mars 2023.<\/p><\/li><li><p data-path-to-node=\"24,1,0\">Le bien doit devenir pr\u00eat \u00e0 \u00eatre mis en service au cours de l\u2019ann\u00e9e d\u2019imposition en Ontario.<\/p><\/li><li><p data-path-to-node=\"24,2,0\">Doit \u00eatre utilis\u00e9 principalement pour la fabrication ou la transformation de marchandises.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00e9c\u00e9dent\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Suivant\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73a23ea1 e-flex e-con-boxed e-con e-parent\" data-id=\"73a23ea1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be75f69 elementor-widget elementor-widget-text-editor\" data-id=\"6be75f69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>NOTRE M\u00c9THODOLOGIE<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-245ed852 elementor-widget elementor-widget-heading\" data-id=\"245ed852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Votre chemin vers le succ\u00e8s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a8f08 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b0a8f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Leyton prend en charge l\u2019ensemble du processus de r\u00e9clamation, du lancement du mandat jusqu\u2019\u00e0 la soumission \u00e0 l\u2019ARC, afin que vous puissiez vous concentrer pleinement sur vos activit\u00e9s manufacturi\u00e8res.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5899c99 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"5899c99\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-5726a12a e-con-full e-flex e-con e-child\" data-id=\"5726a12a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-383938ff elementor-widget elementor-widget-heading\" data-id=\"383938ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-269ddcd0 elementor-widget elementor-widget-heading\" data-id=\"269ddcd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Lancement du mandat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f2090b2 elementor-widget elementor-widget-text-editor\" data-id=\"2f2090b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"ori-primary-color\">Collecte de tous les documents requis, y compris les d\u00e9clarations de revenus (T2), la liste des soci\u00e9t\u00e9s associ\u00e9es, les documents de construction\/r\u00e9novation\/acquisition de b\u00e2timents, ainsi que toutes les factures de biens, de machines et d\u2019\u00e9quipement avec preuves de paiement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c8ec0c e-con-full e-flex e-con e-child\" data-id=\"9c8ec0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f07f92b elementor-widget elementor-widget-heading\" data-id=\"1f07f92b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12535815 elementor-widget elementor-widget-heading\" data-id=\"12535815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Analyse de l\u2019admissibilit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ce324c elementor-widget elementor-widget-text-editor\" data-id=\"46ce324c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Analyse des d\u00e9penses et des qualifications, confirmation du statut de SPCC, de l&#8217;\u00e9tablissement stable en Ontario, des cat\u00e9gories d&#8217;investissements admissibles et des ann\u00e9es d&#8217;imposition applicables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4790c99d e-con-full e-flex e-con e-child\" data-id=\"4790c99d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae0e002 elementor-widget elementor-widget-heading\" data-id=\"2ae0e002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc316e2 elementor-widget elementor-widget-heading\" data-id=\"7fc316e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pr\u00e9paration du dossier<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf226ff elementor-widget elementor-widget-text-editor\" data-id=\"4cf226ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e9daction de tous les formulaires et annexes d&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s de l&#8217;Ontario requis pour r\u00e9clamer avec pr\u00e9cision le cr\u00e9dit remboursable du CIIIFO.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47a32530 e-con-full e-flex e-con e-child\" data-id=\"47a32530\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d084f92 elementor-widget elementor-widget-heading\" data-id=\"d084f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d86cb2 elementor-widget elementor-widget-heading\" data-id=\"48d86cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Soumission de la r\u00e9clamation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd31cae elementor-widget elementor-widget-text-editor\" data-id=\"5cd31cae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Remise des formulaires compl\u00e9t\u00e9s \u00e0 votre comptable pour soumission, suivi rigoureux aupr\u00e8s de l\u2019ARC et accompagnement complet en cas de v\u00e9rification ou d\u2019audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67bf6043 e-con-full e-flex e-con e-child\" data-id=\"67bf6043\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-919034e e-flex e-con-boxed e-con e-parent\" data-id=\"919034e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f5a92ec elementor-widget elementor-widget-text-editor\" data-id=\"2f5a92ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pr\u00eat \u00e0 commencer ?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38320627 elementor-widget elementor-widget-heading\" data-id=\"38320627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>R\u00e9servez<\/span> votre \u00e9valuation gratuite<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5485f4a0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5485f4a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Maximisez vos \u00e9conomies d&#8217;imp\u00f4t pour la fabrication en Ontario d\u00e8s aujourd&#8217;hui<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ecc035 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"14ecc035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contactez-nous\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parler \u00e0 un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2f7aba elementor-widget elementor-widget-html\" data-id=\"3d2f7aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#6A7282\" stroke-width=\"2\" \/>\r\n    \r\n    <path id=\"squicher-line\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#EC6839\" stroke-width=\"3\" stroke-linecap=\"round\" \/>\r\n  <\/svg>\r\n<\/div>\r\n\r\n<style>\r\n  .line-animation-container {\r\n    width: 100%;\r\n    transform: translateX(-50%);\r\n    left: 50%;\r\n    top: -100px;\r\n    position: absolute;\r\n    min-height: 400px;\r\n    background: transparent;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n  svg {\r\n    width: 80%;\r\n    max-width: 600px;\r\n    height: auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n  \r\n  @media (max-width: 550px) {\r\n     .line-animation-container {\r\n        width: 90%;\r\n        top: -160px;\r\n     }\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8863a1 e-flex e-con-boxed e-con e-parent\" data-id=\"f8863a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c63bee5 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"3c63bee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Questions fr\u00e9quentes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb6ebc elementor-widget elementor-widget-heading\" data-id=\"6cb6ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Foire aux questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-529d618d elementor-widget elementor-widget-text-editor\" data-id=\"529d618d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tout ce que vous devez savoir avant de travailler avec nous.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1341a757 elementor-widget elementor-widget-n-accordion\" data-id=\"1341a757\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3230\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3230\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que le CIIFO ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-2d4cd902 e-con-full e-flex e-con e-child\" data-id=\"2d4cd902\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-1c6d08d2 e-flex e-con-boxed e-con e-child\" data-id=\"1c6d08d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66ba85a0 elementor-widget elementor-widget-text-editor\" data-id=\"66ba85a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le Cr\u00e9dit d\u2019imp\u00f4t de l\u2019Ontario pour les investissements dans la fabrication ontarienne (OMMITC) est un cr\u00e9dit d\u2019imp\u00f4t remboursable destin\u00e9 \u00e0 soutenir les investissements en fabrication et en transformation en Ontario. Il offre un cr\u00e9dit r<strong>emboursable de 15 %<\/strong> sur les investissements admissibles effectu\u00e9s par <strong>des soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC)<\/strong> ayant un \u00e9tablissement stable en Ontario.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3231\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3231\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qui peut faire une demande pour le CIIFO ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-18a0ecd4 e-con-full e-flex e-con e-child\" data-id=\"18a0ecd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-4ac3f271 e-flex e-con-boxed e-con e-child\" data-id=\"4ac3f271\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1c3d82 elementor-widget elementor-widget-text-editor\" data-id=\"c1c3d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Toute SPCC ayant des investissements admissibles en Ontario.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3232\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3232\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce qu\u2019une SPCC ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-1e2ec045 e-con-full e-flex e-con e-child\" data-id=\"1e2ec045\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-6fec3764 e-flex e-con-boxed e-con e-child\" data-id=\"6fec3764\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-411e0ec9 elementor-widget elementor-widget-text-editor\" data-id=\"411e0ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une\u00a0<strong>Soci\u00e9t\u00e9 Priv\u00e9e sous Contr\u00f4le Canadien<\/strong>\u00a0est\u202f:<br \/><mark><mark class=\"has-inline-color has-primary-color\">\u25cf<\/mark><\/mark>Constitu\u00e9e au Canada et non publique<br \/><mark><mark class=\"has-inline-color has-primary-color\">\u25cf<\/mark><\/mark>R\u00e9sidente au Canada<br \/><mark><mark class=\"has-inline-color has-primary-color\">\u25cf<\/mark><\/mark>Non contr\u00f4l\u00e9e par des non-r\u00e9sidents ou des soci\u00e9t\u00e9s publiques<br \/><br \/>Ces entreprises peuvent aussi profiter de programmes comme le\u00a0<strong><a href=\"https:\/\/leyton.com\/ca\/rsde-recherche-scientifique-developpement-experimental\/\">RS&amp;DE<\/a><\/strong>\u00a0et les\u00a0<strong><a href=\"https:\/\/leyton.com\/ca\/subventions-gouvernementales\/\">subventions gouvernementales<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3233\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3233\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels investissements sont admissibles au CIIFO\u202f? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3233\" class=\"elementor-element elementor-element-46f6e75 e-con-full e-flex e-con e-child\" data-id=\"46f6e75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3233\" class=\"elementor-element elementor-element-4fb9dfc e-flex e-con-boxed e-con e-child\" data-id=\"4fb9dfc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be52e15 elementor-widget elementor-widget-text-editor\" data-id=\"be52e15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><p id=\"p-rc_f27ed908af537481-28\" data-path-to-node=\"3,0,0\"><b data-path-to-node=\"3,0,0\" data-index-in-node=\"0\"><span class=\"citation-65 citation-end-65\">Construction, acquisition ou r\u00e9novation de b\u00e2timents (Cat\u00e9gorie 1)<\/span><\/b><\/p><ul data-path-to-node=\"3,0,1\"><li><p id=\"p-rc_f27ed908af537481-29\" data-path-to-node=\"3,0,1,0,0\"><b data-path-to-node=\"3,0,1,0,0\" data-index-in-node=\"0\">Condition pr\u00e9cise :<\/b> <span class=\"citation-64\">Le b\u00e2timent (ou l&#8217;agrandissement) doit \u00eatre situ\u00e9 en Ontario et au moins <\/span><b data-path-to-node=\"3,0,1,0,0\" data-index-in-node=\"93\"><span class=\"citation-64\">90 % de sa superficie au sol<\/span><\/b><span class=\"citation-64 citation-end-64\"> doit \u00eatre utilis\u00e9e pour la fabrication ou la transformation \u00e0 la fin de l&#8217;ann\u00e9e d&#8217;imposition.<\/span><\/p><\/li><\/ul><\/li><li><p id=\"p-rc_f27ed908af537481-30\" data-path-to-node=\"3,1,0\"><b data-path-to-node=\"3,1,0\" data-index-in-node=\"0\"><span class=\"citation-63 citation-end-63\">\u00c9quipement neuf ou usag\u00e9 (Cat\u00e9gories 53 et 43a)<\/span><\/b><\/p><ul data-path-to-node=\"3,1,1\"><li><p id=\"p-rc_f27ed908af537481-31\" data-path-to-node=\"3,1,1,0,0\"><b data-path-to-node=\"3,1,1,0,0\" data-index-in-node=\"0\">Pour la p\u00e9riode du 23 mars 2023 au 31 d\u00e9cembre 2025 :<\/b> <span class=\"citation-62\">Machines et \u00e9quipements de la <\/span><b data-path-to-node=\"3,1,1,0,0\" data-index-in-node=\"84\"><span class=\"citation-62\">Cat\u00e9gorie 53<\/span><\/b><span class=\"citation-62 citation-end-62\"> utilis\u00e9s principalement (plus de 50 %) pour la fabrication ou la transformation.<\/span><\/p><\/li><li><p id=\"p-rc_f27ed908af537481-32\" data-path-to-node=\"3,1,1,1,0\"><b data-path-to-node=\"3,1,1,1,0\" data-index-in-node=\"0\"><span class=\"citation-61 citation-end-61\">\u00c0 partir de 2026 :<\/span><\/b> <span class=\"citation-60\">Machines et \u00e9quipements de la <\/span><b data-path-to-node=\"3,1,1,1,0\" data-index-in-node=\"49\"><span class=\"citation-60\">Cat\u00e9gorie 43(a)<\/span><\/b><span class=\"citation-60 citation-end-60\"> de la DPA (rempla\u00e7ant la cat\u00e9gorie 53).<\/span><\/p><\/li><li><p id=\"p-rc_f27ed908af537481-33\" data-path-to-node=\"3,1,1,2,0\"><b data-path-to-node=\"3,1,1,2,0\" data-index-in-node=\"0\"><span class=\"citation-59 citation-end-59\">Pr\u00e9cision sur l&#8217;\u00e9quipement d&#8217;occasion \/ usag\u00e9 :<\/span><\/b> <span class=\"citation-58\">Un \u00e9quipement usag\u00e9 est admissible <\/span><b data-path-to-node=\"3,1,1,2,0\" data-index-in-node=\"83\"><span class=\"citation-58\">\u00e0 condition qu&#8217;il soit acquis sans lien de d\u00e9pendance<\/span><\/b><span class=\"citation-58 citation-end-58\"> (il ne doit pas \u00eatre achet\u00e9 aupr\u00e8s d&#8217;une personne ou entreprise li\u00e9e).<\/span><\/p><\/li><li><p data-path-to-node=\"3,1,1,3,0\"><b data-path-to-node=\"3,1,1,3,0\" data-index-in-node=\"0\">R\u00e8gle de mise en service :<\/b> L&#8217;actif doit \u00eatre pr\u00eat \u00e0 \u00eatre mis en service au cours de l&#8217;ann\u00e9e d&#8217;imposition vis\u00e9e.<\/p><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3234\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3234\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Est-il remboursable ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3234\" class=\"elementor-element elementor-element-a948a96 e-con-full e-flex e-con e-child\" data-id=\"a948a96\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3234\" class=\"elementor-element elementor-element-5867b13 e-flex e-con-boxed e-con e-child\" data-id=\"5867b13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccbc37c elementor-widget elementor-widget-text-editor\" data-id=\"ccbc37c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui,\u00a0<strong>enti\u00e8rement remboursable<\/strong>, m\u00eame sans imp\u00f4t d\u00fb.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3235\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3235\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Peut-on combiner le CIIFO avec d\u2019autres programmes ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3235\" class=\"elementor-element elementor-element-e057da0 e-con-full e-flex e-con e-child\" data-id=\"e057da0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3235\" class=\"elementor-element elementor-element-8038690 e-flex e-con-boxed e-con e-child\" data-id=\"8038690\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a16a8df elementor-widget elementor-widget-text-editor\" data-id=\"a16a8df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui, notamment avec\u00a0<strong><a href=\"https:\/\/leyton.com\/ca\/rsde-recherche-scientifique-developpement-experimental\/\">RS&amp;DE<\/a><\/strong>\u00a0ou d\u2019autres incitatifs provinciaux et f\u00e9d\u00e9raux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3236\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3236\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Combien puis-je r\u00e9clamer au CIIFO\u202f? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3236\" class=\"elementor-element elementor-element-a8a4a20 e-con-full e-flex e-con e-child\" data-id=\"a8a4a20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3236\" class=\"elementor-element elementor-element-d893f2b e-flex e-con-boxed e-con e-child\" data-id=\"d893f2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c84843 elementor-widget elementor-widget-text-editor\" data-id=\"4c84843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><ul><li><p data-path-to-node=\"8,1,0,0\"><b data-path-to-node=\"8,1,0,0\" data-index-in-node=\"0\">\u00c0 partir du 15 mai 2025 :<\/b> Jusqu\u2019\u00e0 <b data-path-to-node=\"8,1,0,0\" data-index-in-node=\"34\">3 millions $ par an<\/b> (cr\u00e9dit de 15 % sur un plafond annuel de 20 millions $ d\u2019investissements).<\/p><\/li><li><p data-path-to-node=\"8,1,1,0\"><i data-path-to-node=\"8,1,1,0\" data-index-in-node=\"0\">Avant le 15 mai 2025 : Jusqu\u2019\u00e0 2 millions $ par an (cr\u00e9dit de 10 %).<\/i><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3237\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3237\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels documents fournir ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3237\" class=\"elementor-element elementor-element-85a06d0 e-con-full e-flex e-con e-child\" data-id=\"85a06d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3237\" class=\"elementor-element elementor-element-ecc4275 e-flex e-con-boxed e-con e-child\" data-id=\"ecc4275\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f55949 elementor-widget elementor-widget-text-editor\" data-id=\"8f55949\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><mark><mark class=\"has-inline-color has-primary-color\">\u25cf<\/mark><\/mark>\u00a0Derni\u00e8re d\u00e9claration de revenus (T2)<br \/><mark><mark class=\"has-inline-color has-primary-color\">\u25cf<\/mark><\/mark>\u00a0Liste des soci\u00e9t\u00e9s associ\u00e9es<br \/><mark><mark class=\"has-inline-color has-primary-color\">\u25cf<\/mark><\/mark>\u00a0Preuves d\u2019investissement (b\u00e2timent, \u00e9quipements, factures, paiements)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3238\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3238\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Faut\u2011il faire une demande \u00e0 part pour le CIIFO\u202f? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3238\" class=\"elementor-element elementor-element-e28df0a e-con-full e-flex e-con e-child\" data-id=\"e28df0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3238\" class=\"elementor-element elementor-element-eee1e7d e-flex e-con-boxed e-con e-child\" data-id=\"eee1e7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa5726c elementor-widget elementor-widget-text-editor\" data-id=\"aa5726c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Non. Le cr\u00e9dit se r\u00e9clame via la\u00a0<strong>d\u00e9claration de revenus des soci\u00e9t\u00e9s de l\u2019Ontario<\/strong>, avec le soutien de votre \u00e9quipe fiscale ou de Leyton.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3239\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3239\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Pourquoi choisir Leyton ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3239\" class=\"elementor-element elementor-element-90fc889 e-con-full e-flex e-con e-child\" data-id=\"90fc889\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3239\" class=\"elementor-element elementor-element-3f33bf9 e-flex e-con-boxed e-con e-child\" data-id=\"3f33bf9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf1512 elementor-widget elementor-widget-text-editor\" data-id=\"1cf1512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nous simplifions votre d\u00e9marche : rapide, s\u00e9curis\u00e9e, accompagn\u00e9e par nos experts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que le CIIFO ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le Cr\\u00e9dit d\\u2019imp\\u00f4t de l\\u2019Ontario pour les investissements dans la fabrication ontarienne (OMMITC) est un cr\\u00e9dit d\\u2019imp\\u00f4t remboursable destin\\u00e9 \\u00e0 soutenir les investissements en fabrication et en transformation en Ontario. Il offre un cr\\u00e9dit remboursable de 15 % sur les investissements admissibles effectu\\u00e9s par des soci\\u00e9t\\u00e9s priv\\u00e9es sous contr\\u00f4le canadien (SPCC) ayant un \\u00e9tablissement stable en Ontario.\"}},{\"@type\":\"Question\",\"name\":\"Qui peut faire une demande pour le CIIFO ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Toute SPCC ayant des investissements admissibles en Ontario.\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce qu\\u2019une SPCC ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une\\u00a0Soci\\u00e9t\\u00e9 Priv\\u00e9e sous Contr\\u00f4le Canadien\\u00a0est\\u202f:\\u25cfConstitu\\u00e9e au Canada et non publique\\u25cfR\\u00e9sidente au Canada\\u25cfNon contr\\u00f4l\\u00e9e par des non-r\\u00e9sidents ou des soci\\u00e9t\\u00e9s publiquesCes entreprises peuvent aussi profiter de programmes comme le\\u00a0RS&amp;DE\\u00a0et les\\u00a0subventions gouvernementales.\"}},{\"@type\":\"Question\",\"name\":\"Quels investissements sont admissibles au CIIFO\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Construction, acquisition ou r\\u00e9novation de b\\u00e2timents (Cat\\u00e9gorie 1)Condition pr\\u00e9cise : Le b\\u00e2timent (ou l&#8217;agrandissement) doit \\u00eatre situ\\u00e9 en Ontario et au moins 90 % de sa superficie au sol doit \\u00eatre utilis\\u00e9e pour la fabrication ou la transformation \\u00e0 la fin de l&#8217;ann\\u00e9e d&#8217;imposition.\\u00c9quipement neuf ou usag\\u00e9 (Cat\\u00e9gories 53 et 43a)Pour la p\\u00e9riode du 23 mars 2023 au 31 d\\u00e9cembre 2025 : Machines et \\u00e9quipements de la Cat\\u00e9gorie 53 utilis\\u00e9s principalement (plus de 50 %) pour la fabrication ou la transformation.\\u00c0 partir de 2026 : Machines et \\u00e9quipements de la Cat\\u00e9gorie 43(a) de la DPA (rempla\\u00e7ant la cat\\u00e9gorie 53).Pr\\u00e9cision sur l&#8217;\\u00e9quipement d&#8217;occasion \\\/ usag\\u00e9 : Un \\u00e9quipement usag\\u00e9 est admissible \\u00e0 condition qu&#8217;il soit acquis sans lien de d\\u00e9pendance (il ne doit pas \\u00eatre achet\\u00e9 aupr\\u00e8s d&#8217;une personne ou entreprise li\\u00e9e).R\\u00e8gle de mise en service : L&#8217;actif doit \\u00eatre pr\\u00eat \\u00e0 \\u00eatre mis en service au cours de l&#8217;ann\\u00e9e d&#8217;imposition vis\\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Est-il remboursable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui,\\u00a0enti\\u00e8rement remboursable, m\\u00eame sans imp\\u00f4t d\\u00fb.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on combiner le CIIFO avec d\\u2019autres programmes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, notamment avec\\u00a0RS&amp;DE\\u00a0ou d\\u2019autres incitatifs provinciaux et f\\u00e9d\\u00e9raux.\"}},{\"@type\":\"Question\",\"name\":\"Combien puis-je r\\u00e9clamer au CIIFO\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00a0\\u00c0 partir du 15 mai 2025 : Jusqu\\u2019\\u00e0 3 millions $ par an (cr\\u00e9dit de 15 % sur un plafond annuel de 20 millions $ d\\u2019investissements).Avant le 15 mai 2025 : Jusqu\\u2019\\u00e0 2 millions $ par an (cr\\u00e9dit de 10 %).\"}},{\"@type\":\"Question\",\"name\":\"Quels documents fournir ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u25cf\\u00a0Derni\\u00e8re d\\u00e9claration de revenus (T2)\\u25cf\\u00a0Liste des soci\\u00e9t\\u00e9s associ\\u00e9es\\u25cf\\u00a0Preuves d\\u2019investissement (b\\u00e2timent, \\u00e9quipements, factures, paiements)\"}},{\"@type\":\"Question\",\"name\":\"Faut\\u2011il faire une demande \\u00e0 part pour le CIIFO\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Le cr\\u00e9dit se r\\u00e9clame via la\\u00a0d\\u00e9claration de revenus des soci\\u00e9t\\u00e9s de l\\u2019Ontario, avec le soutien de votre \\u00e9quipe fiscale ou de Leyton.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi choisir Leyton ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nous simplifions votre d\\u00e9marche : rapide, s\\u00e9curis\\u00e9e, accompagn\\u00e9e par nos experts.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Cr\u00e9dit d\u2019imp\u00f4t pour l\u2019investissement dans la fabrication en Ontario (CIIFO) Introduit officiellement par le gouvernement de l\u2019Ontario, le CIIFO offre un cr\u00e9dit d\u2019imp\u00f4t remboursable de 15 % aux soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC) qui investissent dans le secteur manufacturier en Ontario, tout en soutenant la croissance \u00e9conomique locale. V\u00e9rifier votre admissibilit\u00e9 maintenant https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/03\/15506610_1280_720_25fps.mp4 html.lenis-stopped [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"cr\u00e9dit d'imp\u00f4t fabrication Ontario (OMMITC)","_yoast_wpseo_title":"Cr\u00e9dit d'imp\u00f4t fabrication Ontario (OMMITC) | Leyton Canada","_yoast_wpseo_metadesc":"R\u00e9cup\u00e9rez jusqu'\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l'OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"cr\u00e9dit fabrication Ontario\",\"score\":\"\"},{\"keyword\":\"investissement de fabrication et transformation\",\"score\":\"\"},{\"keyword\":\"soci\u00e9t\u00e9s admissibles\",\"score\":\"\"},{\"keyword\":\"soci\u00e9t\u00e9 priv\u00e9e sous contr\u00f4le canadien\",\"score\":\"\"},{\"keyword\":\"gouvernement de l'Ontario\",\"score\":\"\"}]","_yoast_wpseo_keywordsynonyms":"[\"cr\u00e9dit d'imp\u00f4t manufacturier Ontario\",\"OMMITC\",\"b\u00e2timents, machines, \u00e9quipement\",\"\u00e9tablissement permanent en Ontario\",\"admissibilit\u00e9 SPCC\",\"cr\u00e9dit d'imp\u00f4t de l'Ontario\"]"},"class_list":["post-892","page","type-page","status-publish","hentry"],"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&#039;imp\u00f4t fabrication Ontario (OMMITC) | Leyton Canada<\/title>\n<meta name=\"description\" content=\"R\u00e9cup\u00e9rez jusqu&#039;\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l&#039;OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.\" \/>\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\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d&#039;imp\u00f4t pour l&#039;investissement dans la fabrication en Ontario\" \/>\n<meta property=\"og:description\" content=\"R\u00e9cup\u00e9rez jusqu&#039;\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l&#039;OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Canada\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-24T20:46:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\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\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/\",\"name\":\"Cr\u00e9dit d'imp\u00f4t fabrication Ontario (OMMITC) | Leyton Canada\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/3\\\/files\\\/2026\\\/07\\\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg\",\"datePublished\":\"2026-06-29T08:07:47+00:00\",\"dateModified\":\"2026-07-24T20:46:01+00:00\",\"description\":\"R\u00e9cup\u00e9rez jusqu'\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l'OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/#primaryimage\",\"url\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/3\\\/files\\\/2026\\\/07\\\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg\",\"contentUrl\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/3\\\/files\\\/2026\\\/07\\\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/leyton.com\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cr\u00e9dit d&#8217;imp\u00f4t pour l&#8217;investissement dans la fabrication en Ontario\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/leyton.com\\\/ca\\\/\",\"name\":\"Leyton\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/leyton.com\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/#organization\",\"name\":\"Leyton\",\"url\":\"https:\\\/\\\/leyton.com\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/3\\\/files\\\/2026\\\/01\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/3\\\/files\\\/2026\\\/01\\\/logo.svg\",\"width\":108,\"height\":44,\"caption\":\"Leyton\"},\"image\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Cr\u00e9dit d'imp\u00f4t fabrication Ontario (OMMITC) | Leyton Canada","description":"R\u00e9cup\u00e9rez jusqu'\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l'OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/","og_locale":"en_US","og_type":"article","og_title":"Cr\u00e9dit d'imp\u00f4t pour l'investissement dans la fabrication en Ontario","og_description":"R\u00e9cup\u00e9rez jusqu'\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l'OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.","og_url":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/","og_site_name":"Leyton Canada","article_modified_time":"2026-07-24T20:46:01+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/","url":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/","name":"Cr\u00e9dit d'imp\u00f4t fabrication Ontario (OMMITC) | Leyton Canada","isPartOf":{"@id":"https:\/\/leyton.com\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/#primaryimage"},"image":{"@id":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/#primaryimage"},"thumbnailUrl":"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg","datePublished":"2026-06-29T08:07:47+00:00","dateModified":"2026-07-24T20:46:01+00:00","description":"R\u00e9cup\u00e9rez jusqu'\u00e0 15 % sur vos investissements manufacturiers admissibles en Ontario gr\u00e2ce \u00e0 l'OMMITC. Leyton aide les SPCC \u00e0 maximiser leur cr\u00e9dit.","breadcrumb":{"@id":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/#primaryimage","url":"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg","contentUrl":"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/industrial-factory-workers-working-in-metal-manufa-2026-01-08-00-10-55-utc-1024x683.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/leyton.com\/ca\/credit-dimpot-pour-linvestissement-dans-la-fabrication-en-ontario\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leyton.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Cr\u00e9dit d&#8217;imp\u00f4t pour l&#8217;investissement dans la fabrication en Ontario"}]},{"@type":"WebSite","@id":"https:\/\/leyton.com\/ca\/#website","url":"https:\/\/leyton.com\/ca\/","name":"Leyton","description":"","publisher":{"@id":"https:\/\/leyton.com\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leyton.com\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/leyton.com\/ca\/#organization","name":"Leyton","url":"https:\/\/leyton.com\/ca\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leyton.com\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/01\/logo.svg","contentUrl":"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/01\/logo.svg","width":108,"height":44,"caption":"Leyton"},"image":{"@id":"https:\/\/leyton.com\/ca\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/pages\/892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/comments?post=892"}],"version-history":[{"count":49,"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/pages\/892\/revisions"}],"predecessor-version":[{"id":6594,"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/pages\/892\/revisions\/6594"}],"wp:attachment":[{"href":"https:\/\/leyton.com\/ca\/wp-json\/wp\/v2\/media?parent=892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}