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Latest revision as of 06:40, 19 December 2022

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Cela comprend tous les prêts d’actionnaires existants dus par la société. Si votre client a déjà prêté de l’argent à sa société en tant que capital de démarrage, la société peut rembourser le prêt à votre client en utilisant des fonds de société en franchise d’impôt. Le deuxième avantage survient lorsque certains types d’immobilisations, comme les actions de sociétés publiques ou de fonds communs de placement, sont donnés. Ces dons sont admissibles à un taux d’inclusion des gains en capital de zéro, donc aucun revenu imposable ne sera produit.

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