{"id":1108,"date":"2019-03-12T15:18:22","date_gmt":"2019-03-12T19:18:22","guid":{"rendered":"http:\/\/caissealliance.absoludev.ca\/non-classifiee\/vous-heritez-de-placements-ou-dun-immeuble\/"},"modified":"2019-05-14T14:29:00","modified_gmt":"2019-05-14T18:29:00","slug":"vous-heritez-de-placements-ou-dun-immeuble","status":"publish","type":"post","link":"https:\/\/www.caissealliance.com\/fr\/particulier\/placements\/vous-heritez-de-placements-ou-dun-immeuble\/","title":{"rendered":"Vous h\u00e9ritez de placements ou d\u2019un immeuble?"},"content":{"rendered":"

Vous h\u00e9ritez de placements<\/h2>\n

Faut-il les garder?<\/h3>\n

Tout d\u00e9pend de la valeur et du rendement de ces placements ainsi que des cons\u00e9quences fiscales qu\u2019ils auront pour vous. Ces cons\u00e9quences diff\u00e8rent selon votre statut par rapport au d\u00e9funt : conjoint, enfant ou tierce personne.<\/p>\n

Conjoint<\/strong><\/p>\n

Si le conjoint h\u00e9rite, les placements sont transf\u00e9r\u00e9s directement \u00e0 son nom, sans imposition. C\u2019est la m\u00eame chose pour le REER.<\/p>\n

Enfant ou tierce personne<\/strong><\/p>\n

Si un enfant ou une tierce personne h\u00e9rite, l\u2019imp\u00f4t consid\u00e8re que le titre a \u00e9t\u00e9 vendu \u00e0 la date du d\u00e9c\u00e8s. Un nouveau prix fiscal sera alors calcul\u00e9, le \u00ab prix de base ajust\u00e9 \u00bb. Si l\u2019h\u00e9ritier fait le choix de conserver le placement, ce prix en devient le co\u00fbt d\u2019acquisition, lequel va servir plus tard \u00e0 calculer le gain en capital.<\/p>\n

Comment choisir entre conserver et vendre un placement?<\/h2>\n

Voici un exemple pour illustrer l\u2019enjeu de ce choix.<\/p>\n

Jean-Pierre h\u00e9rite de 500 actions que son p\u00e8re avait achet\u00e9es 16 $ l\u2019unit\u00e9. Le co\u00fbt initial est donc de 8 000 $, sans tenir compte des commissions.<\/p>\n

Au d\u00e9c\u00e8s du p\u00e8re, les actions valaient 22 $. Pour le fisc, ces actions co\u00fbtent 22 $ \u00e0 Jean-Pierre. La d\u00e9claration de revenus du d\u00e9funt devra d\u2019abord tenir compte du gain en capital r\u00e9alis\u00e9, soit 6 $ par action, qui sera impos\u00e9 \u00e0 50 %.<\/p>\n

Jean-Pierre a 2 possibilit\u00e9s : vendre maintenant les actions ou les conserver. S\u2019il les vend \u00e0 22 $, il ne fera aucun gain en capital imposable. S\u2019il les garde un certain temps pour les vendre plus tard \u00e0 30 $, il devra, lui aussi, faire \u00e9tat d\u2019un gain en capital de 8 $ par action (30 $ \u2013 22 $ = 8 $), imposable \u00e0 50 %.<\/p>\n

Le saviez-vous?<\/h3>\n

Si vous h\u00e9ritez d\u2019un portefeuille de placements volumineux et que vous ignorez comment en effectuer la gestion, des sp\u00e9cialistes en la mati\u00e8re peuvent vous aider.<\/p>\n

Vous h\u00e9ritez d\u2019un immeuble<\/h2>\n

Les incidences fiscales de l\u2019h\u00e9ritage d\u2019une propri\u00e9t\u00e9 d\u00e9pendent du statut de cette propri\u00e9t\u00e9 et de votre lien avec le d\u00e9funt.<\/p>\n

Type de propri\u00e9t\u00e9<\/h2>\n

R\u00e9sidence principale<\/strong><\/p>\n

L\u2019habitation d\u00e9sign\u00e9e comme r\u00e9sidence principale ne fait l\u2019objet d\u2019aucune imposition.<\/p>\n

Immeuble locatif ou chalet<\/strong><\/p>\n

    \n
  • Les impacts reli\u00e9s \u00e0 l\u2019imp\u00f4t du legs d\u2019un immeuble locatif ou d\u2019un chalet toucheront le d\u00e9funt et non les h\u00e9ritiers.<\/li>\n
  • En liquidant la succession, on aura donc tenu compte, pour la d\u00e9claration de revenus du d\u00e9funt, d\u2019\u00e9l\u00e9ments comme les gains ou les pertes en capital ainsi que de la r\u00e9cup\u00e9ration de l\u2019amortissement\u00a0<\/strong>comptabilis\u00e9 par le disparu sur les immeubles locatifs. L\u2019amortissement correspond \u00e0 la perte th\u00e9orique de valeur de l\u2019immeuble que le d\u00e9funt a utilis\u00e9e chaque ann\u00e9e pour r\u00e9duire les revenus d\u2019un immeuble et diminuer ses imp\u00f4ts. Au moment de la vente ou au d\u00e9c\u00e8s du propri\u00e9taire, l\u2019\u00c9tat r\u00e9cup\u00e8re cet amortissement. Cette somme s\u2019ajoute \u00e0 l\u2019\u00e9ventuel gain en capital et est impos\u00e9e.<\/li>\n
  • Une exception : si c\u2019est le conjoint<\/strong> qui h\u00e9rite de la r\u00e9sidence secondaire ou d\u2019un immeuble locatif, il y a un transfert direct \u00e0 son nom sans incidences fiscales imm\u00e9diates pour qui que ce soit.<\/li>\n<\/ul>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Tout d\u00e9pend de la valeur et du rendement de ces placements ainsi que des cons\u00e9quences fiscales qu\u2019ils auront pour vous. Ces cons\u00e9quences diff\u00e8rent selon votre statut par rapport au d\u00e9funt : conjoint, enfant ou tierce personne. Conjoint Si le conjoint h\u00e9rite, les placements sont transf\u00e9r\u00e9s directement \u00e0 son nom, sans imposition. C\u2019est la m\u00eame chose […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-1108","post","type-post","status-publish","format-standard","hentry","category-placements"],"acf":[],"yoast_head":"\nVous h\u00e9ritez de placements ou d\u2019un immeuble? | Caisse Alliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.caissealliance.com\/fr\/particulier\/placements\/vous-heritez-de-placements-ou-dun-immeuble\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vous h\u00e9ritez de placements ou d\u2019un immeuble? | Caisse Alliance\" \/>\n<meta property=\"og:description\" content=\"Tout d\u00e9pend de la valeur et du rendement de ces placements ainsi que des cons\u00e9quences fiscales qu\u2019ils auront pour vous. Ces cons\u00e9quences diff\u00e8rent selon votre statut par rapport au d\u00e9funt : conjoint, enfant ou tierce personne. Conjoint Si le conjoint h\u00e9rite, les placements sont transf\u00e9r\u00e9s directement \u00e0 son nom, sans imposition. 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