{"id":72694,"date":"2025-10-23T17:11:24","date_gmt":"2025-10-23T21:11:24","guid":{"rendered":"https:\/\/employee-ownership-ca.lyricalstaging.com\/modeles-possibles\/"},"modified":"2026-09-22T09:50:09","modified_gmt":"2026-09-22T13:50:09","slug":"modeles-possibles","status":"publish","type":"page","link":"https:\/\/www.employee-ownership.ca\/fr\/modeles-possibles\/","title":{"rendered":"Mod\u00e8les possibles"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_direction=\u00a0\u00bb90deg\u00a0\u00bb background_color_gradient_stops=\u00a0\u00bb#151904 47%|rgba(0,0,0,0.23) 94%\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bb#002e5b\u00a0\u00bb background_color_gradient_start_position=\u00a0\u00bb37%\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(0,0,0,0.23)\u00a0\u00bb background_color_gradient_end_position=\u00a0\u00bb0%\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/www.employee-ownership.ca\/wp-content\/uploads\/2025\/10\/banner-2.jpg\u00a0\u00bb parallax=\u00a0\u00bbon\u00a0\u00bb custom_padding=\u00a0\u00bb33px||140px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_4,1_4&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; width=\u00a0\u00bb98%\u00a0\u00bb width_tablet=\u00a0\u00bb90%\u00a0\u00bb width_phone=\u00a0\u00bb90%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb max_width=\u00a0\u00bb1170px\u00a0\u00bb max_width_tablet=\u00a0\u00bb90%\u00a0\u00bb max_width_phone=\u00a0\u00bb90%\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb21px|||||\u00a0\u00bb animation_direction=\u00a0\u00bbleft\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bbPoppins||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#5499D4&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font|500|||||||\u00a0\u00bb header_text_align=\u00a0\u00bbleft\u00a0\u00bb header_text_color=\u00a0\u00bb#F8F3E7&Prime; header_font_size=\u00a0\u00bb60px\u00a0\u00bb custom_margin=\u00a0\u00bb|-155px|0px||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|-155px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb|290px|||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb|290px|||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|80px|||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_text_align_tablet=\u00a0\u00bbleft\u00a0\u00bb header_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb header_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h1>Mod\u00e8les possibles<\/h1>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#F8F3E7&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb custom_margin=\u00a0\u00bb|156px|||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb-6px|274px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb-6px|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><span style=\"font-weight: 400\">La structure appropri\u00e9e pour vous d\u00e9pend de votre mod\u00e8le d&rsquo;entreprise, de vos objectifs financiers et de votre \u00e9ch\u00e9ancier de retrait. Certains propri\u00e9taires choisissent une vente majoritaire par le biais d&rsquo;une  <\/span><span style=\"font-weight: 400\">Fiducie collective des employ\u00e9s (FCE), tandis que d&rsquo;autres commencent progressivement avec un r\u00e9gime ESOP, et d&rsquo;autres avec des actions fant\u00f4mes. Ces approches peuvent \u00e9galement \u00eatre combin\u00e9es au fil du temps pour cr\u00e9er un plan de transition personnalis\u00e9 qui prot\u00e8ge votre patrimoine et renforce votre \u00e9quipe.  <\/span><\/p>\n<p>[\/et_pb_text][et_pb_button button_text=\u00a0\u00bbIS EO RIGHT FOR ME?\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime; button_url=\u00a0\u00bb#right\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb16px\u00a0\u00bb button_text_color=\u00a0\u00bb#151904&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_bg_color=\u00a0\u00bb#F8F3E7&Prime; button_bg_enable_color=\u00a0\u00bbon\u00a0\u00bb button_font=\u00a0\u00bb|700|||||||\u00a0\u00bb custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb10px|25px|10px|25px|false|false\u00a0\u00bb][\/et_pb_button][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#F8F3E7&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb1&Prime; make_equal=\u00a0\u00bbon\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb60px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-cf870a03-80a6-4d88-85c2-0a445fd22166%22:%91%22background_color_gradient_stops%22%93,%22gcid-c22116c1-81a4-4cbf-84dc-c3f928405165%22:%91%22background_color_gradient_stops%22%93}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|40px|40px|true|true\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb|0px||0px|true|true\u00a0\u00bb custom_padding_phone=\u00a0\u00bb40px|0px|40px|0px|true|true\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bboff|10px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#F8F3E7&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#151904&Prime; header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#151904&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb7px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Informations plus d\u00e9taill\u00e9es sur les mod\u00e8les<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#151904&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb custom_margin=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb7px|||\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||10px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Ces informations sont fournies \u00e0 titre g\u00e9n\u00e9ral uniquement &#8211; obtenez toujours des conseils juridiques et fiscaux ind\u00e9pendants pour votre situation.<\/p>\n<p>[\/et_pb_text][et_pb_divider show_divider=\u00a0\u00bboff\u00a0\u00bb module_id=\u00a0\u00bbemployee-ownership-trust\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#151904&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_text_color=\u00a0\u00bb#A2140A\u00a0\u00bb header_3_font_size=\u00a0\u00bb24px\u00a0\u00bb header_4_font_size=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb7px|||\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||10px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3><strong>Fiducies collectives des employ\u00e9s (FCE)<\/strong><\/h3>\n<p>Une Fiducie collective des employ\u00e9s (FCE) est un mod\u00e8le de succession canadien (mis en place en 2024) qui transf\u00e8re un<strong> int\u00e9r\u00eat majoritaire (51 %+)<\/strong> \u00e0 une fiducie au profit de <strong>tous les employ\u00e9s<\/strong>.<\/p>\n<h4><strong>Comment \u00e7a fonctionne<\/strong><\/h4>\n<ul>\n<li>Le propri\u00e9taire ou les propri\u00e9taires vendent un minimum de 51 % des actions \u00e0 la fiducie.<\/li>\n<li>Les employ\u00e9s <strong>ne paient pas personnellement<\/strong>; la fiducie finance l&rsquo;achat (par exemple, billet du vendeur plus les b\u00e9n\u00e9fices futurs de l&rsquo;entreprise, ou financement externe).<\/li>\n<li>Les employ\u00e9s sont repr\u00e9sent\u00e9s par un ou plusieurs fiduciaires. Les employ\u00e9s-b\u00e9n\u00e9ficiaires doivent occuper au minimum 33 % des si\u00e8ges de fiduciaires. <\/li>\n<li>Les employ\u00e9s re\u00e7oivent g\u00e9n\u00e9ralement des <strong>distributions de participation aux b\u00e9n\u00e9fices<\/strong>, bien que celles-ci puissent \u00eatre rares jusqu&rsquo;au remboursement de la dette. Ils peuvent \u00e9galement avoir des <strong>comptes de capital individuels<\/strong> qui suivent le prix de l&rsquo;action comme dans l&rsquo;ESOP am\u00e9ricain. <\/li>\n<li>Le partage des b\u00e9n\u00e9fices et\/ou du capital se fait selon des crit\u00e8res d&rsquo;application \u00e9quitable : heures travaill\u00e9es, r\u00e9mun\u00e9ration totale (avec plafond), anciennet\u00e9. Les formules peuvent \u00eatre diff\u00e9rentes pour le partage des b\u00e9n\u00e9fices et du capital. <\/li>\n<li>Toute personne d\u00e9tenant plus de 10 % des actions ne peut pas \u00e9galement \u00eatre dans la fiducie.<\/li>\n<\/ul>\n<h4><strong>Avantages<\/strong><\/h4>\n<ul>\n<li>Retrait align\u00e9 sur les valeurs qui <strong>pr\u00e9serve l&rsquo;ind\u00e9pendance, la culture et les emplois<\/strong>.<\/li>\n<li>Voie claire vers un <strong>actionnariat \u00e0 long terme et majoritairement d\u00e9tenu par les employ\u00e9s<\/strong><\/li>\n<li>Les r\u00e8gles f\u00e9d\u00e9rales actuelles pr\u00e9voient une <strong>incitation cibl\u00e9e sur les gains en capital (jusqu&rsquo;\u00e0 10 M$ sur les ventes admissibles)<\/strong> &#8211; confirmez les d\u00e9tails aupr\u00e8s de votre conseiller.<\/li>\n<\/ul>\n<h4><strong>Meilleure ad\u00e9quation<\/strong><\/h4>\n<ul>\n<li>Des PME saines et rentables; des propri\u00e9taires pr\u00eats \u00e0 <strong>se retirer<\/strong> et \u00e0 privil\u00e9gier <strong>l\u2019h\u00e9ritage<\/strong> et le bien-\u00eatre \u00e0 long terme des employ\u00e9s.<\/li>\n<\/ul>\n<p>Pour en savoir plus, consultez <a href=\"https:\/\/www.employee-ownership.ca\/ressources\/\" target=\"_blank\" rel=\"noopener\">Ressources pour les fiducies collectives des employ\u00e9s<\/a><\/p>\n<p><span style=\"text-decoration: underline\"><strong><\/strong><\/span><\/p>\n<p>[\/et_pb_text][et_pb_divider color=\u00a0\u00bb#A2140A\u00a0\u00bb divider_position=\u00a0\u00bbcenter\u00a0\u00bb module_id=\u00a0\u00bbemployee-stock-ownership-plan\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#151904&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_text_color=\u00a0\u00bb#A2140A\u00a0\u00bb header_3_font_size=\u00a0\u00bb24px\u00a0\u00bb header_4_font_size=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb7px|||\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||10px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3><strong>Employee Stock Ownership Plans (ESOPs)<\/strong><\/h3>\n<p><span style=\"font-weight: 400\">An ESOP lets employees <\/span><b>earn or purchase shares over time<\/b><span style=\"font-weight: 400\">, creating a direct equity stake.<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400\"><\/span><\/p>\n<h4><strong>How it works<\/strong><\/h4>\n<ul>\n<li>Shares can be <strong>granted<\/strong> (bonuses), <strong>purchased<\/strong> (payroll deductions), or acquired via <strong>options<\/strong> that vest over time.<\/li>\n<li>ESOPs often start as <strong>minority ownership<\/strong>, allowing a <strong>gradual transition<\/strong> while founders retain control (e.g., through non-voting or restricted share classes).<\/li>\n<li>Voting power depends on the number and class of shares held (employees may hold non-voting or restricted shares)<\/li>\n<\/ul>\n<h4><strong>Benefits<\/strong><\/h4>\n<ul>\n<li>Aligns employees with company performance (dividends, share value).<br \/>Improves <strong>retention and engagement<\/strong> (\u201cownership thinking\u201d).<\/li>\n<li>Flexible for private and public companies; can be a first step toward broader employee ownership.<\/li>\n<\/ul>\n<h4><strong>Best fit<\/strong><\/h4>\n<ul>\n<li>Owners seeking to <strong>reward and retain talent<\/strong> or <strong>phase succession<\/strong> without an immediate majority sale.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_divider color=\u00a0\u00bb#A2140A\u00a0\u00bb divider_position=\u00a0\u00bbcenter\u00a0\u00bb module_id=\u00a0\u00bbphantom-equity\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#151904&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_text_color=\u00a0\u00bb#A2140A\u00a0\u00bb header_3_font_size=\u00a0\u00bb24px\u00a0\u00bb header_4_font_size=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb7px|||\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||10px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3><strong>Actions fictives<\/strong><\/h3>\n<p>Les <strong>actions fictives <\/strong>(ou synth\u00e9tiques) sont \u00e9mises dans le cadre d&rsquo;un <strong>r\u00e9gime de primes contractuel<\/strong> qui refl\u00e8te l\u2019\u00e9conomie de l\u2019actionnariat <span style=\"font-weight: 400\"><strong>sans \u00e9mission<\/strong>.<\/span> <\/p>\n<p><span style=\"font-weight: 400\"> <\/span><\/p>\n<h4><strong>Comment \u00e7a fonctionne<\/strong><\/h4>\n<ul>\n<li>Les employ\u00e9s re\u00e7oivent des paiements en esp\u00e8ces li\u00e9s \u00e0 la <strong>valeur de l\u2019entreprise, aux b\u00e9n\u00e9fices<\/strong> ou \u00e0 un <strong>\u00e9v\u00e9nement de liquidit\u00e9<\/strong> (conform\u00e9ment \u00e0 un plan \u00e9crit).<\/li>\n<li>Aucune modification \u00e0 la <strong>table de capitalisation<\/strong>; faible complexit\u00e9 juridique par rapport aux r\u00e9gimes d\u2019actions.<\/li>\n<li>Peut cibler les dirigeants ou \u00eatre g\u00e9n\u00e9ralis\u00e9; bas\u00e9 sur les heures ou le rendement.<\/li>\n<\/ul>\n<h4><strong>Avantages<\/strong><\/h4>\n<ul>\n<li>Cr\u00e9e des <strong>incitations semblables \u00e0 celles de l\u2019actionnariat<\/strong> et la fid\u00e9lisation d\u00e8s maintenant, m\u00eame si un transfert de propri\u00e9t\u00e9 (ESOP\/FCE) a lieu plus tard.<\/li>\n<li>Au Canada, les paiements sont g\u00e9n\u00e9ralement impos\u00e9s comme <strong>revenu d\u2019emploi<\/strong> lorsqu\u2019ils sont vers\u00e9s.<\/li>\n<\/ul>\n<h4><strong>Meilleure ad\u00e9quation<\/strong><\/h4>\n<ul>\n<li>Les propri\u00e9taires qui souhaitent <strong>une aligment avec la vision de l&rsquo;entreprise et la fid\u00e9lisation<\/strong> sans \u00e9mettre d\u2019actions aujourd\u2019hui, ou qui souhaitent faire la <strong>transition<\/strong> vers un ESOP\/FCE ult\u00e9rieur.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_divider color=\u00a0\u00bb#A2140A\u00a0\u00bb divider_position=\u00a0\u00bbcenter\u00a0\u00bb module_id=\u00a0\u00bbmutual-fund-trust\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#151904&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_text_color=\u00a0\u00bb#A2140A\u00a0\u00bb header_3_font_size=\u00a0\u00bb24px\u00a0\u00bb header_4_font_size=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb7px|||\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||10px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3><strong>Fiducie de fonds commun de placement (r\u00e9gimes enregistr\u00e9s)<\/strong><\/h3>\n<p>Une approche de fiducie de fonds commun de placement (FFCP) utilise une <strong>fiducie qui d\u00e9tient des actions de la soci\u00e9t\u00e9<\/strong>, tandis que les employ\u00e9s d\u00e9tiennent des <strong>parts de la fiducie<\/strong>, souvent dans des <strong>r\u00e9gimes enregistr\u00e9s<\/strong> comme des REER ou des CELI.<\/p>\n<h4><strong>Comment \u00e7a fonctionne<\/strong><\/h4>\n<ul>\n<li>La soci\u00e9t\u00e9 \u00e9met ou vend des actions \u00e0 une FFCP.<\/li>\n<li>Les employ\u00e9s <strong>acqui\u00e8rent des parts de fiducie<\/strong> (p. ex., par retenue sur salaire ou par r\u00e9mun\u00e9ration), fr\u00e9quemment d\u00e9tenues dans des <strong>comptes REER\/CELI<\/strong> sous r\u00e9serve des limites du r\u00e9gime.<\/li>\n<li>La FFCP regroupe les parts, distribue les revenus\/gains en capital aux d\u00e9tenteurs de parts et peut \u00e9tablir des <strong>fen\u00eatres de liquidit\u00e9<\/strong> pour les parts.<\/li>\n<li>Le vote et la gouvernance suivent les <strong>cat\u00e9gories d\u2019actions<\/strong> sous-jacentes que la fiducie d\u00e9tient et <strong>l\u2019acte de fiducie<\/strong>; les employ\u00e9s sont des d\u00e9tenteurs de parts plut\u00f4t que des actionnaires directs.<\/li>\n<\/ul>\n<h4><strong>Avantages<\/strong><\/h4>\n<ul>\n<li>Fournit une <strong>enveloppe d\u2019\u00e9pargne fiscalement avantageuse<\/strong> pour les employ\u00e9s (par le biais de r\u00e9gimes enregistr\u00e9s) tout en b\u00e9n\u00e9ficier de la plus-value de l&rsquo;entreprise.<\/li>\n<li>Utile lorsque la soci\u00e9t\u00e9 souhaite une <strong>large participation<\/strong>, mais pr\u00e9f\u00e8re une propri\u00e9t\u00e9 et une administration centralis\u00e9es par le biais d\u2019une fiducie.<\/li>\n<li>Peut coexister avec des <strong>ESOP ou la participation directe dans l&rsquo;actionnariat<\/strong> et peut aider \u00e0 la <strong>gestion des liquidit\u00e9s.<\/strong><\/li>\n<\/ul>\n<h4><strong>Meilleure ad\u00e9quation<\/strong><\/h4>\n<ul>\n<li>Les employeurs qui recherchent une voie <strong>structur\u00e9e et facilement ex\u00e9cutable via la paie<\/strong> permettant aux employ\u00e9s d\u2019accumuler une position li\u00e9e aux capitaux propres dans des <strong>comptes enregistr\u00e9s<\/strong>, avec une gouvernance centralis\u00e9e par le biais d\u2019une fiducie.<\/li>\n<\/ul>\n<p><em>(La mise en \u0153uvre implique le droit des valeurs mobili\u00e8res, le droit fiscal et le droit des fiducies&nbsp;: obtenez des conseils professionnels sur la conception du r\u00e9gime et l\u2019admissibilit\u00e9 au statut de FFCP.)<\/em><\/p>\n<p><em><\/em><\/p>\n<p>[\/et_pb_text][et_pb_divider color=\u00a0\u00bb#A2140A\u00a0\u00bb divider_position=\u00a0\u00bbcenter\u00a0\u00bb module_id=\u00a0\u00bbworker-cooperatives\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#151904&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_text_color=\u00a0\u00bb#A2140A\u00a0\u00bb header_3_font_size=\u00a0\u00bb24px\u00a0\u00bb header_4_font_size=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb7px|||\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||10px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<h3><strong>Worker Co-operatives<\/strong><\/h3>\n<p>A worker co-operative is <strong>owned and democratically governed<\/strong> by workers\u2014with the concept of <strong>one member, one vote.<\/strong><\/p>\n<h4><strong>How it works<\/strong><\/h4>\n<ul>\n<li>Employees become member-owners (usually after probation) by purchasing a <strong>membership share<\/strong>.<\/li>\n<li>Surplus is allocated under bylaws (often <strong>in proportion to hours worked<\/strong>) with <strong>limited returns<\/strong> on capital.<\/li>\n<li>Members elect the board and participate in key policies.<\/li>\n<\/ul>\n<h4><strong>Benefits<\/strong><\/h4>\n<ul>\n<li>Deep <strong>employee engagement<\/strong> and <strong>workplace democracy<\/strong>.<\/li>\n<li>Strong c<strong>ommunity alignment<\/strong>; profits often reinvested locally or shared via <strong>patronage dividends<\/strong>.<\/li>\n<li>Federal rules set to provide the same <strong>targeted capital-gains incentive (up to $10M on qualifying sales)<\/strong> as the EOT\u2014confirm details with your advisor.<\/li>\n<\/ul>\n<h4><strong>Best fit<\/strong><\/h4>\n<ul>\n<li>Teams with a collaborative culture prepared to <strong>participate in governance<\/strong>.<\/li>\n<\/ul>\n<p>More on co-ops: <a href=\"https:\/\/canadianworker.coop\/\" target=\"_blank\" rel=\"noopener\">Canadian Worker Co-op Federation<\/a> and <a href=\"https:\/\/canada.coop\/en\/\">Co-operatives and Mutuals Canada<\/a><\/p>\n<p>[\/et_pb_text][et_pb_divider show_divider=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; 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text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#F8F3E7&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb&#8211;et_global_heading_font||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#F8F3E7&Prime; header_2_font_size=\u00a0\u00bb28px\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb7px|||\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<h2>Download these resources for more on employee ownership<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb column_structure=\u00a0\u00bb1_2,1_2&Prime;][et_pb_column _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb type=\u00a0\u00bb1_2&Prime;][et_pb_button button_text=\u00a0\u00bbEMPLOYEE OWNERSHIP TYPES\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_color=\u00a0\u00bb#151904&Prime; button_bg_color=\u00a0\u00bb#F8F3E7&Prime; button_bg_enable_color=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb16px\u00a0\u00bb button_font=\u00a0\u00bb|600|||||||\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime; custom_padding=\u00a0\u00bb10px|20px|10px|20px|false|false\u00a0\u00bb button_url=\u00a0\u00bbhttps:\/\/www.employee-ownership.ca\/resource\/employee-ownership-types-chart\/\u00a0\u00bb][\/et_pb_button][\/et_pb_column][et_pb_column _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb type=\u00a0\u00bb1_2&Prime;][et_pb_button button_text=\u00a0\u00bbGUIDE TO BECOMING EMPLOYEE-OWNED\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_color=\u00a0\u00bb#151904&Prime; 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_module_preset=\u00a0\u00bbe624abff-c62a-4248-973c-ab34c348758d\u00a0\u00bb header_text_color=\u00a0\u00bb#F8F3E7&Prime; body_text_color=\u00a0\u00bb#151904&Prime; custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||3px||false|false\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb border_width_bottom=\u00a0\u00bb0px\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-dfca0e9b-c2d5-4a0d-bd54-692f77707a05%22:%91%22text_text_color%22,%22header_5_text_color%22,%22icon_color%22,%22text_text_color%22,%22header_5_text_color%22,%22text_text_color%22,%22header_5_text_color%22,%22icon_color%22,%22text_text_color%22,%22header_5_text_color%22%93,%22gcid-0157c9e8-50f8-41bb-b9f9-1f2c22f48581%22:%91%22border_color_all%22,%22border_color_all%22%93}\u00a0\u00bb]<\/p>\n<p>Vous souhaitez explorer si l&rsquo;un de ces mod\u00e8les convient \u00e0 votre entreprise ? Consultez notre <a href=\"https:\/\/www.employee-ownership.ca\/fr\/fournisseurs-de-services\/\">r\u00e9pertoire de fournisseurs de services<\/a> pour obtenir des conseils d&rsquo;experts, et acc\u00e9dez \u00e0 notre <a href=\"https:\/\/www.employee-ownership.ca\/fr\/ressources\/\">biblioth\u00e8que de ressources<\/a> d&rsquo;articles, de guides et d&rsquo;\u00e9tudes de cas. 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Certains propri\u00e9taires choisissent une vente majoritaire par le biais d&rsquo;une Fiducie collective des employ\u00e9s (FCE), tandis que d&rsquo;autres commencent progressivement avec un r\u00e9gime ESOP, et d&rsquo;autres avec des actions fant\u00f4mes. Ces approches peuvent \u00e9galement [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"difl_page_category":[],"class_list":["post-72694","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/pages\/72694","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/comments?post=72694"}],"version-history":[{"count":34,"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/pages\/72694\/revisions"}],"predecessor-version":[{"id":74711,"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/pages\/72694\/revisions\/74711"}],"wp:attachment":[{"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/media?parent=72694"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/www.employee-ownership.ca\/fr\/wp-json\/wp\/v2\/difl_page_category?post=72694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}