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Are you developing innovative processes or products, undertaking experimentation or solving technological problems? If so, you may qualify to claim SR&ED tax credits. This Canadian federal government initiative is designed to encourage and support innovation in Canada. Our R&D professionals are a highly-trained, diverse team of practitioners that are engineers, scientists and specialized accountants.
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Keeping track of changes and developments in GST/HST, Quebec sales tax and other provincial sales taxes across Canada, can be a full-time job. The consequences for failing to adequately manage your organization’s sales tax obligations can be significant - from assessments, to forgone recoveries and cash flow implications, to customer or reputational risk.
US corporate tax
The United States has a very complex and regulated tax environment, that may undergo significant changes. Cross-border tax issues could become even more challenging for Canadian businesses looking for growth and prosperity in the biggest economy in the world.
Cross-border personal tax
In an increasingly flexible world, moving across the border may be more viable for Canadians and Americans; however, relocating may also have complex tax implications.
International tax
While there is great opportunity for businesses looking to expand globally, organizations are under increasing tax scrutiny. Regardless of your company’s size and level of international involvement—whether you’re working abroad, investing, buying and selling, borrowing or manufacturing—doing business beyond Canada’s borders comes with its fair share of tax risks.
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Transfer pricing is a complex area of corporate taxation that is concerned with the intra-group pricing of goods, services, intangibles, and financial instruments. Transfer pricing has become a critical governance issue for companies, tax authorities and policy makers, and represents a principal risk area for multinationals.
Succession & estate planning
Like many private business owners today, you’ve spent your career building and running your business successfully. Now you’re faced with deciding on a successor—a successor who may or may not want your direct involvement and share your vision.
Tax Reporting & Advisory
The financial and tax reporting obligations of public markets and global tax authorities take significant resources and investment to manage. This requires calculating global tax provision estimates under US GAAP, IFRS, and other frameworks, and reconciling this reporting with tax compliance obligations.

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Transactions
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We bring a wide range of services to both individuals and businesses – including shareholders, executives, directors, lenders, creditors and other advisors who are dealing with a corporation experiencing financial challenges.
Forensics
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Creditor updates
Updates for creditors, limited partners, investors and shareholders.

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Risk

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Certification – SOX
The corporate governance landscape is challenging at the best of times for public companies and their subsidiaries in Canada, the United States and around the world.
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Naturally, clients and stakeholders want reassurance that there are appropriate controls and safeguards over the data and processes being used to service their business. It’s critical.

Cloud Accounting

By automating standard administrative and accounting work, cloud accounting with Doane Grant Thornton can free up your time to concentrate on more important...

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Indigenous Services

Legacy is not only about honouring the past—it’s also about looking forward and continuing to build upon those values, traditions, and achievements to create...

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Agriculture

Farming is a lifestyle and a legacy. It’s the heartbeat of your family and the backbone of our communities. Success grows from hard work, patience and...

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Cannabis

Whatever your goal, the experts at Grant Thornton are ready to work with you to map out a plan for success. As members of the Global Cannabis Partnership...

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Charities & not-for-profit

Here’s to the change-makers, the believers and the community-builders. Charities and not-for-profit organizations truly stand apart from the crowd. In today’s...

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Real Estate And Construction

In the world of real estate and construction, timing is everything. From acquisition to exit—and every point in between—you need high-quality information and...

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Builders And Developers
Every real estate project starts with a vision. We help builders and developers solidify that vision, transform it into reality, and create value.
Rental Property Owners And Occupiers
In today’s economic climate, it’s more important than ever to have a strong advisory partner on your side.
Real Estate Service Providers
Your company plays a key role in the success of landlords, investors and owners, but who is doing the same for you?

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Energy and natural resources

It’s not business as usual within the energy and natural resources sectors. Change has become constant and disruptive, in part a result of consolidation and...

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Mining
There’s no business quite like mining. It’s volatile, risky and complex – but the potential pay-off is huge. You’re not afraid of a challenge: the key is finding the right balance between risk and reward. Whether you’re a junior prospector, a senior producer, or somewhere in between, we’ll work with you to explore, discover and extract value at every stage of the mining process.
Oil & gas
The oil and gas industry is facing many complex challenges, beyond the price of oil. These include environmental issues, access to markets, growing competition from alternative energy sources and international markets, and a rapidly changing regulatory landscape, to name but a few.

Financial Services

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Manufacturing & distribution

Canadian manufacturers seeking to grow their businesses must address common issues, including limited access to finance, high raw material costs, inflexible...

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Private equity

To acquire high-quality assets in today’s unprecedented competitive global market, private equity firms and their portfolio companies must be increasingly...

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Professional services

Professional services firms face a dual challenge: anticipating and managing change not only for your clients, but also for your business. In today’s...

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Public companies

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Private business

Your hard work has taken your business where it is today. Having a clear vision, a strong team and a solid plan are all key to your continued success....

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Public sector

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Power & Utilities

At Grant Thornton, we have the real-world experience and knowledge that can help you in considering all of your strategic alternatives. Whether it be managing...

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Budget 2025

Résumé: Budget 2025 du Nouveau-Brunswick

18 Mar 20254 min read

Le ministre des Finances René Legacy a déposé le budget 2025-2026 du Nouveau-Brunswick (Budget 2025 du N.-B.) le 18 mars 2025. Même si le budget prévoit plusieurs initiatives en matière de dépenses annoncées précédemment, il ne comporte aucun changement proposé aux taux d’imposition des sociétés, des particuliers ni d’autres mesures fiscales.

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Le budget reflète le portrait en constante évolution des tarifs imposés par les États-Unis et répond à ce défi à l’aide d’un programme d’aide de112 millions de dollars et d’un fonds de prévoyance de 50 millions de dollars. Le programme d’aide en réponse aux tarifs sera affecté aux programmes existants, ce qui comprend un nouvel investissement de 25 millions de dollars dans le programme Opportunités NB.

Un déficit de 399 millions de dollars est prévu pour l’exercice financier 2024-2025, comparativement à un excédent de 41 millions de dollars projeté dans le budget précédent. Ceci reflète des revenus et dépenses redressés en raison d’une restructuration gouvernementale.

Les projections budgétaires pour les quatre prochains exercices financiers sont les suivantes:

Année	Excédent projeté / (déficit)
2025-2026	(599 millions de dollars) y compris un fonds de prévoyance de 50 millions de dollars pour faire face aux tarifs
2026-2027	(447 million de dollars)
2027-2028	(304 millions de dollars)
2028-2029	(144 millions de dollars)

Mesures fiscales touchant les entreprises

Impôt sur le revenu des sociétés

Le budget ne prévoit aucun changement aux taux d’imposition des sociétés ni au plafond des affaires de 500 000 $ touchant les petites entreprises.

Taux d’imposition des sociétés fédéraux et provinciaux combinés pour 2025:

Taux d’imposition des petites entreprises	Taux général d’imposition des sociétés
11,5 %	29,0 %

Mesures fiscales visant les particuliers

Taux d’imposition des particuliers

Aucun changement n’est proposé aux taux d’imposition des particuliers ni aux crédits d’impôt personnels. Les tranches d’imposition indexées des particuliers et les taux d’imposition marginaux fédéraux et provinciaux combinés pour 2025 sont les suivants:

Tranches d’imposition	Taux d’imposition marginal
51 306 $ ou moins	24,40 %
De 51 307 $ à 57 375 $	29,00 %
De 57 376 $ à 102 614 $	34,50 %
De 102 615 $ à 114 750 $	36,50 %
De 114 751 $ à 177 882 $	42,00 %
De 177 883 $ à 190 060 $	45,00 %
De 190 061 $ à 253 414 $	48,50 %
253 415 $ et plus	52,50 %

Les taux d’imposition marginaux fédéraux et provinciaux combinés les plus élevés pour 2025 sont les suivants:

Type de revenu	Taux d’imposition
Salaire/revenus d’intérêt	52,50 %
Gains en capital	26,25 %
Dividendes admissibles	32,40 %
Dividendes non admissibles	46,83 %

Mesures visant la taxe de vente

Aucun changement n’est proposé en ce qui concerne le taux actuel de la TVH de 15 %, qui se compose d’un volet fédéral de 5 % et d’un volet provincial de 10 %.

Mesures annoncées précédemment

Conformément à l’annonce faite en décembre 2024, la province a adopté une loi visant à accorder une remise de 100 % sur la portion provinciale de la TVH pour les unités d’habitation dans un immeuble résidentiel à logements multiples dont la construction a commencé après le 14 novembre 2024. Cette remise reflète la remise actuellement en vigueur pour la portion fédérale de la TVH sur des propriétés similaires.

De plus, tel qu’il a été annoncé en décembre 2024, la province offre aux clients résidentiels une remise de 10 % sur leur facture d’électricité, ce qui équivaut à 10 % de la portion provinciale de la TVH. Ce programme est entré en vigueur le 1er janvier 2025.

Vous avez des questions? Discutons-en. Communiquez avec votre conseiller/conseillère local ou adressez- nous un courriel ici.

Consultez notre plateforme Budget 2025 pour mieux vous renseigner sur les budgets fédéraux et provinciaux.

^{Avis de non-responsabilité}^{Les renseignements contenus dans les présentes sont de nature générale et sont fondés sur des propositions pouvant être appelées à changer. Ces renseignements ne doivent pas être interprétés comme des conseils fiscaux, juridiques ou comptables et ne correspondent pas non plus à une opinion exprimée par Doane Grant Thornton LLP à l’intention du lecteur. Le contenu pourrait ne pas s’appliquer ou convenir à des circonstances ou à des besoins précis et d’autres facteurs non décrits dans les présentes devront sans doute être pris en considération.}

Résumé: Budget 2025 du Nouveau-Brunswick

Mesures fiscales touchant les entreprises

Impôt sur le revenu des sociétés

Mesures fiscales visant les particuliers

Taux d’imposition des particuliers

Mesures visant la taxe de vente

Mesures annoncées précédemment

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Résumé: Budget 2025 du Nouveau-Brunswick

Mesures fiscales touchant les entreprises

Impôt sur le revenu des sociétés

Mesures fiscales visant les particuliers

Taux d’imposition des particuliers

Mesures visant la taxe de vente

Mesures annoncées précédemment

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