{"id":8167,"date":"2022-11-17T15:44:57","date_gmt":"2022-11-17T20:44:57","guid":{"rendered":"https:\/\/mitocanada.org\/soutien\/dons-de-titres\/"},"modified":"2025-05-15T16:56:39","modified_gmt":"2025-05-15T20:56:39","slug":"dons-de-titres","status":"publish","type":"page","link":"https:\/\/mitocanada.org\/fr\/soutien\/dons-de-titres\/","title":{"rendered":"Dons de titres"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h2>Don de titres<\/h2>\n<div>Faire un don de titres (DVM), c&rsquo;est comme faire un don en argent, mais c&rsquo;est mieux &#8211; pour vous, pour MitoCanada et pour la communaut\u00e9 Mito que nous voulons tous soutenir. Cette solution de don est absolument gagnante pour tous et vous permet de donner plus, d&rsquo;\u00e9pargner plus et de faire plus. <\/div>\n<div><\/div>\n<div>Voici quelques-uns des avantages d&rsquo;un don de titres :<\/div>\n<div>\n<ul>\n<li>vous aidez MitoCanada tout en profitant des avantages du g\u00e9n\u00e9reux syst\u00e8me de cr\u00e9dit d&rsquo;imp\u00f4t pour activit\u00e9s de bienfaisance du Canada.<\/li>\n<li>vous payez moins d&rsquo;imp\u00f4ts car l&rsquo;imp\u00f4t sur les plus-values est supprim\u00e9 en cas d&rsquo;appr\u00e9ciation du GOS<\/li>\n<li>vous recevez imm\u00e9diatement un re\u00e7u fiscal correspondant \u00e0 la juste valeur marchande (JVM) du titre appr\u00e9ci\u00e9<\/li>\n<\/ul>\n<\/div>\n<p>\u00ab\u00a0Le don de titres \u00e0 une \u0153uvre de bienfaisance peut \u00eatre le moyen le plus efficace sur le plan fiscal de faire un don. Le don d&rsquo;actions ou de fonds communs de placement \u00e0 une organisation caritative pr\u00e9sente des avantages suppl\u00e9mentaires par rapport aux dons en esp\u00e8ces ou par carte de cr\u00e9dit. L&rsquo;un de ces avantages est l&rsquo;obtention d&rsquo;un re\u00e7u de charit\u00e9 pour la juste valeur marchande des titres, que vous pouvez faire figurer sur votre d\u00e9claration d&rsquo;imp\u00f4ts. De plus, vous \u00e9vitez de payer l&rsquo;imp\u00f4t sur les gains en capital sur la totalit\u00e9 du gain accumul\u00e9 sur ces actions\u00a0\u00bb, explique Jamie Golombek, directeur g\u00e9n\u00e9ral, Planification fiscale et successorale, Gestion priv\u00e9e de patrimoine CIBC, dans cet <a href=\"https:\/\/financialpost.com\/personal-finance\/taxes\/securities-donation-tax-effective-charity\">article du Financial Post.<\/a><\/p>\n<p>L&rsquo;exemple suivant illustre l&rsquo;avantage qu&rsquo;il y a \u00e0 donner des titres pour faire un don plut\u00f4t que de vendre les titres sur<br \/>\net de donner les liquidit\u00e9s \u00e0 une \u0153uvre de bienfaisance :<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;width:100%;\"><\/div>\n<div class=\"table-1\">\n<table width=\"100%\">\n<thead>\n<tr>\n<th align=\"left\"><\/th>\n<th align=\"left\">Vendre des titres et faire don du produit de la vente<\/th>\n<th align=\"left\">Faites un don de titres directement \u00e0 MitoCanada<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">Juste valeur marchande<\/td>\n<td align=\"left\">$10,000<\/td>\n<td align=\"left\">$10,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Co\u00fbt initial du stock<\/td>\n<td align=\"left\">$2,000<\/td>\n<td align=\"left\">$2,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Gain en capital (JVM moins co\u00fbt)<\/td>\n<td align=\"left\">$8,000<\/td>\n<td align=\"left\">$8,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Gain imposable<\/td>\n<td align=\"left\">$4,000 (50%)<\/td>\n<td align=\"left\">$0<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Imp\u00f4t \u00e0 payer sur la plus-value (43,7 %)<\/td>\n<td align=\"left\">$1,748<\/td>\n<td align=\"left\">$0<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Re\u00e7u de don de charit\u00e9<\/td>\n<td align=\"left\">$10,000<\/td>\n<td align=\"left\">$10,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Cr\u00e9dit d&rsquo;imp\u00f4t (43,7 %)<\/td>\n<td align=\"left\">$4,370<\/td>\n<td align=\"left\">$4,370<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Avantage fiscal net de la donation<\/td>\n<td align=\"left\"><strong>$2,622<\/strong><\/td>\n<td align=\"left\"><strong>$4,370<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;width:100%;\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p style=\"text-align: left;\">Remplissez le formulaire num\u00e9rique ci-dessous pour faire don de votre SGO maintenant, ou <a href=\"https:\/\/mitocanada.org\/wp-content\/uploads\/2022\/11\/MitoCanada-Gifts-of-Securities.pdf\" target=\"_blank\" rel=\"noopener\">lisez ces informations suppl\u00e9mentaires<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;width:100%;\"><\/div><script id=\"ch_cdn_embed\" type=\"text\/javascript\" src=\"https:\/\/www.canadahelps.org\/secure\/js\/cdf_embed.2.js\" charSet=\"utf-8\" data-language=\"en\" data-page-id=\"67836\" data-root-url=\"https:\/\/www.canadahelps.org\" data-formtype=\"4\" data-cfasync=\"false\"><\/script><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":8103,"menu_order":77,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-8167","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/pages\/8167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/comments?post=8167"}],"version-history":[{"count":6,"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/pages\/8167\/revisions"}],"predecessor-version":[{"id":10784,"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/pages\/8167\/revisions\/10784"}],"up":[{"embeddable":true,"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/pages\/8103"}],"wp:attachment":[{"href":"https:\/\/mitocanada.org\/fr\/wp-json\/wp\/v2\/media?parent=8167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}