{"id":40756,"date":"2025-12-15T18:05:53","date_gmt":"2025-12-15T18:05:53","guid":{"rendered":"https:\/\/leyton.com\/ca\/?post_type=white_paper&#038;p=40756"},"modified":"2026-01-22T14:00:59","modified_gmt":"2026-01-22T14:00:59","slug":"budget-federal-2025-ce-que-les-dirigeants-doivent-savoir-guide-gratuit","status":"publish","type":"white_paper","link":"https:\/\/leyton.com\/ca\/insights\/white-papers\/budget-federal-2025-ce-que-les-dirigeants-doivent-savoir-guide-gratuit\/","title":{"rendered":"Budget F\u00e9d\u00e9ral 2025 : Ce Que Les Dirigeants Doivent Savoir &#8211; Guide Gratuit"},"content":{"rendered":"<div class=\"leyton-block-container\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\"><section id=\"infos\" class=\"ori-infos ori-f-width \"><div class=\"ori-container ori-transpared_bg\">\n        <div class=\"ori-row ori-infosb-header\">\n                        <div class=\"ori-infosb-title-container\">\n                <h2 class=\"h2\"><strong><mark class=\"has-inline-color has-primary-color\">R\u00e9sum\u00e9 Ex\u00e9cutif<\/mark><\/strong><\/h2>\n            <\/div>\n                                    <div class=\"ori-infosb-description-container\">\n                <p>Le Budget F\u00e9d\u00e9ral 2025 marque un <strong>tournant<\/strong>, positionnant l&#8217;investissement comme le moteur de la productivit\u00e9 nationale, de la comp\u00e9titivit\u00e9 et de la prosp\u00e9rit\u00e9 \u00e0 long terme. Ce budget d\u00e9bloque des incitatifs majeurs pour l&#8217;investissement en capital, la recherche, la transformation num\u00e9rique et les infrastructures.<br><br>T\u00e9l\u00e9chargez notre r\u00e9sum\u00e9 concis et ex\u00e9cutif des mesures du Budget F\u00e9d\u00e9ral 2025 les plus pertinentes pour les <strong>entreprises, les innovateurs et les investisseurs<\/strong>, afin de comprendre comment aligner votre strat\u00e9gie commerciale sur la nouvelle direction \u00e9conomique du gouvernement.<\/p>\n            <\/div>\n                    <\/div>\n                <div class=\"ori-infosb-items-container\">\n            <div class=\"infos-cards\">\n                <h3 class=\"has-primary-color\"><strong><mark class=\"has-inline-color has-primary-color\">\u00c0 qui s&#8217;adresse ce guide ?<\/mark><\/strong><br><mark class=\"has-inline-color has-secondary-color\">Lecture Essentielle pour les D\u00e9cideurs Cl\u00e9s<\/mark><\/h3>\n                <p>\u25cf<strong> PDG et Directeurs G\u00e9n\u00e9raux : <\/strong>Orienter la strat\u00e9gie commerciale vers une croissance tir\u00e9e par l&#8217;investissement.<br><br>\u25cf<strong> DFC et Directeurs Financiers :<\/strong> Capitaliser sur la nouvelle Super-D\u00e9duction de Productivit\u00e9 et le Cadre de Budg\u00e9tisation des D\u00e9penses en Capital.<br><br>\u25cf <strong>Chefs de R&amp;D et d&#8217;Innovation :<\/strong> Mettre en \u0153uvre le cadre modernis\u00e9 de la RS&amp;DE et se pr\u00e9parer \u00e0 l&#8217;Infrastructure Nationale d&#8217;IA.<br><br>\u25cf <strong>\u00c9quipes des Op\u00e9rations et de l&#8217;Approvisionnement :<\/strong> \u00c9valuer les nouvelles opportunit\u00e9s dans le cadre de la Politique \u00ab Acheter Canadien \u00bb.<br><br>\u25cf <strong>Investisseurs et D\u00e9tenteurs de Propri\u00e9t\u00e9s \u00c9trang\u00e8res :<\/strong> Comprendre l&#8217;\u00e9limination de la Taxe sur les Logements Sous-utilis\u00e9s (TLSU).<\/p>\n            <\/div>\n            <div class=\"infos-cards\">\n                <h3 class=\"has-primary-color\"><strong><mark class=\"has-inline-color has-primary-color\">Pourquoi lire ce guide ?<\/mark><\/strong><br><mark class=\"has-inline-color has-secondary-color\">Ce que les chefs d&#8217;entreprise doivent savoir<\/mark><\/h3>\n                <p>\u25cf <strong>R\u00e9duire vos Co\u00fbts :<\/strong> D\u00e9couvrez comment la nouvelle \u00ab Super-D\u00e9duction de Productivit\u00e9 \u00bb diminue imm\u00e9diatement le co\u00fbt d&#8217;investissement dans l&#8217;\u00e9quipement et la technologie essentiels.<br><br>\u25cf <strong>Maximiser le Financement de l&#8217;Innovation :<\/strong> D\u00e9couvrez les premi\u00e8res am\u00e9liorations majeures du programme de RS&amp;DE en plus d&#8217;une d\u00e9cennie, ce qui peut augmenter consid\u00e9rablement vos cr\u00e9dits remboursables.<br><br>\u25cf <strong>D\u00e9bloquer de Nouveaux Contrats :<\/strong> Positionnez vos produits et services pour b\u00e9n\u00e9ficier d&#8217;un acc\u00e8s prioritaire aux contrats f\u00e9d\u00e9raux dans le cadre de la nouvelle Politique \u00ab Acheter Canadien \u00bb.<br><br>\u25cf <strong>Simplifier l&#8217;Acquisition de Talents :<\/strong> Am\u00e9liorez l&#8217;acc\u00e8s aux talents qualifi\u00e9s et naviguez facilement dans les nouvelles r\u00e8gles de mobilit\u00e9 de la main-d&#8217;\u0153uvre.<br><br>\u25cf <strong>Aligner votre Strat\u00e9gie :<\/strong> Comprenez le plan d&#8217;investissement de 1 000 milliards de dollars du gouvernement dans l&#8217;IA et les infrastructures pour assurer votre croissance future.<\/p>\n            <\/div>\n        <\/div>\n\n        <\/div>\n<\/section><\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><mark class=\"has-inline-color has-secondary-color\">Que contient le guide ?<\/mark><\/h2>\n\n\n\n<p>Le Budget F\u00e9d\u00e9ral 2025 offre des incitatifs clairs pour les entreprises pr\u00eates \u00e0 se moderniser et \u00e0 cro\u00eetre. Dans ce guide, vous apprendrez :<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-num-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><strong><mark class=\"has-inline-color has-primary-color\">Investissement en Capital :<\/mark><\/strong> D\u00e9tails sur la nouvelle Super-D\u00e9duction de Productivit\u00e9 et le Nouveau Cadre de Budg\u00e9tisation des D\u00e9penses en Capital.<\/li><li><strong><mark class=\"has-inline-color has-primary-color\">Modernisation de la RS&amp;DE : <\/mark><\/strong>Une analyse du plafond de cr\u00e9dit am\u00e9lior\u00e9, de l&#8217;\u00e9largissement de l&#8217;admissibilit\u00e9 et de la r\u00e9introduction des d\u00e9penses en capital.<\/li><li><strong><mark class=\"has-inline-color has-primary-color\">Intelligence Artificielle : <\/mark><\/strong>Investissements cl\u00e9s pour construire une capacit\u00e9 de calcul d&#8217;IA publique souveraine et une infrastructure de nuage nationale.<\/li><li><mark class=\"has-inline-color has-primary-color\"><strong>Approvisionnement et Cha\u00eenes d&#8217;Approvisionnement : <\/strong><\/mark>Une analyse de la \u00ab Politique Acheter Canadien \u00bb et du Programme d&#8217;approvisionnement pour les Petites et Moyennes Entreprises.<\/li><li><strong><mark class=\"has-inline-color has-primary-color\">Projets d&#8217;\u00c9dification Nationale : <\/mark><\/strong>Informations sur le Bureau des Grands Projets (BGP) pour acc\u00e9l\u00e9rer les approbations des grands projets d&#8217;infrastructure et d&#8217;\u00e9nergie.<\/li><li><strong><mark class=\"has-inline-color has-primary-color\">Main-d&#8217;\u0153uvre et Conformit\u00e9 :<\/mark><\/strong> Mises \u00e0 jour sur la reconnaissance des titres de comp\u00e9tences \u00e9trangers, la restriction des clauses de non-concurrence et l&#8217;\u00e9limination de la Taxe sur les Logements Sous-utilis\u00e9s (TLSU).<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-white-color has-secondary-background-color has-text-color has-background has-link-color has-large-font-size wp-elements-27b9a155fd61b69fa92f0489a1368c67\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-white-color has-text-color has-link-color wp-elements-dae4dd8c27386d771e4349afffac5453\"><strong>N&#8217;attendez Pas Pour R\u00e9aligner Votre Strat\u00e9gie !<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-1 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-luminous-vivid-orange-background-color has-background wp-element-button\" href=\"https:\/\/leyton.com\/ca\/insights\/white-papers\/budget-federal-2025-ce-que-les-dirigeants-doivent-savoir-guide-gratuit\/#white-paper-form\">T\u00e9l\u00e9chargez maintenant<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section id=\"faq-block\" class=\"ori-faq full-w \"><div class=\"ori-container ori-faq-block-style-2 ori-transpared_bg ori-light-style\">\n    <div class=\"ori-row\">\n        <div class=\"ori-lg-4 ori-md-12\">\n            <div class=\"ori-faq-content\">\n                <h2 class=\"ori-faq-title\">FAQ<\/h2>\n                <p class=\"ori-faq-description\">Tout ce qu\u2019il faut savoir sur le Budget F\u00e9d\u00e9ral 2025<\/p>\n                <p class=\"ori-faq-description\">Vous ne trouvez pas la r\u00e9ponse recherch\u00e9e ?                                        <a class=\"ori-faq-link\"\n                        href=\"https:\/\/leyton.com\/ca\/contactez-nous\/\">Contactez notre \u00e9quipe<\/a>\n                                    <\/p>\n            <\/div>\n        <\/div>\n        <div class=\"ori-lg-8 ori-md-12\">\n            <div class=\"ori-faq-accordion-container\">\n                                <div id=\"accordion\" class=\"faq-accordion\">\n                                        <h5 class=\"ori-faq-question\">\n                        Les d\u00e9penses en capital peuvent-elles \u00eatre r\u00e9clam\u00e9es en totalit\u00e9 d\u00e8s la premi\u00e8re ann\u00e9e ou doivent-elles \u00eatre align\u00e9es sur le montant amortissable pour l&#8217;ann\u00e9e ?                        <span class=\"material-symbols-outlined down\">keyboard_arrow_down<\/span>\n                        <span class=\"material-symbols-outlined up\">keyboard_arrow_up<\/span>\n                    <\/h5>\n                    <div>\n                        <p class=\"ori-faq-answer\">Avec les nouvelles r\u00e8gles, les d\u00e9penses en capital associ\u00e9es aux projets de RS&amp;DE peuvent \u00eatre r\u00e9clam\u00e9es <strong>enti\u00e8rement d\u00e8s la premi\u00e8re ann\u00e9e.<\/strong><\/p>\n\n                                            <\/div>\n                                        <h5 class=\"ori-faq-question\">\n                        Comment le Budget F\u00e9d\u00e9ral affecte-t-il les entreprises dont l&#8217;exercice se termine \u00e0 mi-chemin de l&#8217;ann\u00e9e civile ?                        <span class=\"material-symbols-outlined down\">keyboard_arrow_down<\/span>\n                        <span class=\"material-symbols-outlined up\">keyboard_arrow_up<\/span>\n                    <\/h5>\n                    <div>\n                        <p class=\"ori-faq-answer\">Ces nouvelles r\u00e8gles de RS&amp;DE ne devraient avoir aucun impact nouveau pour les exercices fiscaux qui se terminent \u00e0 mi-chemin de l&#8217;ann\u00e9e civile. La seule chose \u00e0 comprendre est que seuls les exercices fiscaux qui commencent <strong>le 16 d\u00e9cembre 2024 ou apr\u00e8s cette date<\/strong> seront assujettis \u00e0 ces nouvelles r\u00e8gles.<\/p>\n\n                                            <\/div>\n                                        <h5 class=\"ori-faq-question\">\n                        La limite am\u00e9lior\u00e9e de 3,5 millions de dollars \u00e0 4 millions de dollars s&#8217;applique-t-elle aux entreprises dont l&#8217;exercice a commenc\u00e9 avant le 16 d\u00e9cembre 2024 ou a-t-elle \u00e9t\u00e9 propos\u00e9e, mais en fait augment\u00e9e \u00e0 6 millions de dollars \u00e0 la place ?                        <span class=\"material-symbols-outlined down\">keyboard_arrow_down<\/span>\n                        <span class=\"material-symbols-outlined up\">keyboard_arrow_up<\/span>\n                    <\/h5>\n                    <div>\n                        <p class=\"ori-faq-answer\">La limite de d\u00e9penses de 6 millions de dollars sera appliqu\u00e9e r\u00e9troactivement aux entreprises dont l&#8217;exercice fiscal a commenc\u00e9 le <strong>16 d\u00e9cembre 2024 ou avant cette date<\/strong>. La limite de 4 millions de dollars figurait dans la premi\u00e8re proposition budg\u00e9taire, mais n&#8217;a pas \u00e9t\u00e9 mise en \u0153uvre ; la limite est plut\u00f4t fix\u00e9e \u00e0 6 millions de dollars.<\/p>\n\n                                            <\/div>\n                                        <h5 class=\"ori-faq-question\">\n                        Peut-on amortir la PI \u00e0 partir de 2025 ?                        <span class=\"material-symbols-outlined down\">keyboard_arrow_down<\/span>\n                        <span class=\"material-symbols-outlined up\">keyboard_arrow_up<\/span>\n                    <\/h5>\n                    <div>\n                        <p class=\"ori-faq-answer\">Conform\u00e9ment \u00e0 la l\u00e9gislation sur la RS&amp;DE et aux Cr\u00e9dits d&#8217;Imp\u00f4t \u00e0 l&#8217;Investissement pour l&#8217;\u00c9conomie Propre (CII \u00c9conomie Propre), <strong>vous ne pouvez toujours pas d\u00e9duire directement<\/strong> les co\u00fbts d&#8217;acquisition ou d&#8217;enregistrement de la PI en tant que d\u00e9penses admissibles \u00e0 la RS&amp;DE ou aux CII \u00c9conomie Propre pour 2025. <br><br>Cependant, le Budget F\u00e9d\u00e9ral 2025 propose et prolonge un certain nombre d&#8217;initiatives f\u00e9d\u00e9rales d&#8217;aide \u00e0 la PI qui fournissent un financement et un soutien consultatif pour aider <strong>les entreprises innovantes \u00e0 d\u00e9velopper, prot\u00e9ger et commercialiser leur PI, compensant indirectement certains co\u00fbts.<\/strong><\/p>\n\n                                                <a class=\"ori-btn animated-icon ori-btn btn_txt-icon ori-s_btn has-primary-color\"\n                            href=\"https:\/\/leyton.com\/ca\/contactez-nous\/\">\n                            Parler \u00e0 un expert                            <span class=\"animated-arrow\">\n                                <span class=\"material-symbols-outlined\">arrow_outward<\/span>\n                                <span class=\"material-symbols-outlined from-bottom\">arrow_outward<\/span>\n                            <\/span>\n                        <\/a>\n                                            <\/div>\n                                        <h5 class=\"ori-faq-question\">\n                        La Super D\u00e9duction de Productivit\u00e9 s&#8217;applique-t-elle \u00e0 tous les types d&#8217;\u00e9quipements ?                        <span class=\"material-symbols-outlined down\">keyboard_arrow_down<\/span>\n                        <span class=\"material-symbols-outlined up\">keyboard_arrow_up<\/span>\n                    <\/h5>\n                    <div>\n                        <p class=\"ori-faq-answer\">Non. Cet incitatif est sp\u00e9cifiquement con\u00e7u pour l&#8217;\u00e9quipement qui <strong>am\u00e9liore la productivit\u00e9<\/strong>, comme les machines de fabrication et de transformation, ainsi que la technologie li\u00e9e \u00e0 l&#8217;am\u00e9lioration de la productivit\u00e9. Il ne s&#8217;applique pas aux investissements immobiliers ou aux actifs qui ne sont pas directement li\u00e9s \u00e0 l&#8217;am\u00e9lioration de l&#8217;efficacit\u00e9 op\u00e9rationnelle ou de la production.<\/p>\n\n                                            <\/div>\n                                    <\/div>\n                \n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/section>\n\n\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Si vous innovez ou investissez dans des actifs en capital, les r\u00e8gles ont chang\u00e9 fondamentalement. Apr\u00e8s dix ans sans mises \u00e0 jour majeures, le Budget 2025 modernise enfin le programme de RS&amp;DE, augmentant la limite \u00e0 6 millions de dollars et rendant l&#8217;\u00e9quipement admissible d\u00e8s la premi\u00e8re ann\u00e9e. T\u00e9l\u00e9chargez notre guide pour tirer imm\u00e9diatement parti de cette opportunit\u00e9 et de la nouvelle Super-D\u00e9duction de Productivit\u00e9 afin de r\u00e9duire drastiquement vos co\u00fbts de croissance.<\/p>\n","protected":false},"featured_media":40818,"template":"","meta":{"_acf_changed":false},"categories":[129,2080,700,1856,295],"tags":[839,42,373,33,850,29],"class_list":["post-40756","white_paper","type-white_paper","status-publish","has-post-thumbnail","hentry","category-industrie","category-investissement-a-leconomie-propre","category-rsde-2","category-services-fr","category-sujets-dinteret","tag-budget-federal","tag-credit-dimpot","tag-credit-dimpot-rsde","tag-innovation","tag-intelligence-artificielle","tag-rsde"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Budget F\u00e9d\u00e9ral 2025 : Ce Que Les Dirigeants Doivent Savoir<\/title>\n<meta name=\"description\" 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