{"id":7320,"date":"2024-10-14T16:02:53","date_gmt":"2024-10-14T16:02:53","guid":{"rendered":"https:\/\/staging.lotfirafla.ca\/dev\/?page_id=7320"},"modified":"2026-04-03T17:42:31","modified_gmt":"2026-04-03T17:42:31","slug":"lotfi-rafla-home","status":"publish","type":"page","link":"https:\/\/lotfirafla.ca\/en\/","title":{"rendered":"Lotfi Rafla Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7320\" class=\"elementor elementor-7320\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d11ae13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d11ae13\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d11b3e2\" data-id=\"d11b3e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d11b8e6 elementor-widget elementor-widget-slider_revolution\" data-id=\"d11b8e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"slider_revolution.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wp-block-themepunch-revslider\">\n\t\t\t<!-- START lotfirafla Main Slider 1 REVOLUTION SLIDER 6.7.9 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_5_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_5_1\" style=\"\" data-version=\"6.7.9\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-7\" data-title=\"Slide\" data-in=\"o:1;y:(-100%);col:5;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" src=\"\/\/lotfirafla.ca\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"landing-page-video2_7.jpeg\" width=\"1920\" height=\"1080\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/lotfirafla.ca\/wp-content\/uploads\/revslider\/video-media\/landing-page-video2_7.jpeg\" data-parallax=\"12\" data-no-retina>\n\t\t\t\t\t\t\t<rs-bgvideo \n\t\t\t\t\t\t\t\tdata-video=\"w:100%;h:100%;nse:false;l:true;ptimer:false;vfc:true;\"\n\t\t\t\t\t\t\t\tdata-mp4=\"\/\/lra-2026.s3.us-east-1.amazonaws.com\/lra-website\/LRA-Header.mp4\"\n\t\t\t\t\t\t\t><\/rs-bgvideo>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-5-slide-7-layer-0\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#fff\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;xo:-1px,0,0,0;y:m;yo:50px,45px,32px,6px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,15;l:30,30,30,20;ls:2,0px,0px,0px;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:794px,655px,670px,413px;minh:0px,none,none,none;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"y:-1px,0px,0px,0px;st:900;sp:800;sR:900;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7300;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:9;font-family:'Varela Round';font-style:italic;\"\n\t\t\t\t\t\t\t>Fond\u00e9e en 1990, Lotfi, Rafla & Associ\u00e9s S.A.R.F. est devenu l'un des cabinets de conseil fiscal et d'expertise comptable les plus exp\u00e9riment\u00e9s au Canada.  \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-5-slide-7-layer-1\" \n\t\t\t\t\t\t\t\tclass=\"tp-shape tp-shapewrapper\"\n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"fw:100;a:inherit;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:3000px;h:3000px;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:8700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;background-color:rgba(0,0,0,0.5);\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-5-slide-7-layer-2\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;yo:-80px,-80px,-70px,-60px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:72,72,56,48;l:76,76,58,52;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:779px,779px,585px,420px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"y:-1px;st:1220;sp:800;sR:1220;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:6980;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Vollkorn';\"\n\t\t\t\t\t\t\t>Qui Nous Sommes ? \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><a\n\t\t\t\t\t\t\t\tid=\"slider-5-slide-7-layer-3\" \n\t\t\t\t\t\t\t\tclass=\"rs-layer rev-btn\"\n\t\t\t\t\t\t\t\thref=\"https:\/\/themeforest.net\/item\/consulting-business-finance-wordpress-theme\/14740561?ref=stylemixthemes&license=regular&open_purchase_for_item_id=14740561&purchasable=source\" target=\"_blank\" rel=\"nofollow noopener\"\n\t\t\t\t\t\t\t\tdata-type=\"button\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;yo:170px,160px,131px,80px;\"\n\t\t\t\t\t\t\t\tdata-text=\"s:18,14,10,6;l:50,41,31,19;a:inherit;\"\n\t\t\t\t\t\t\t\tdata-dim=\"minh:0px,none,none,none;\"\n\t\t\t\t\t\t\t\tdata-rsp_bd=\"off\"\n\t\t\t\t\t\t\t\tdata-padding=\"r:40,33,25,15;l:40,33,25,15;\"\n\t\t\t\t\t\t\t\tdata-border=\"bor:3px,3px,3px,3px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:1710;sp:800;sR:1710;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:6490;\"\n\t\t\t\t\t\t\t\tdata-frame_hover=\"bgc:#991c22;bor:3px,3px,3px,3px;oX:50;oY:50;sp:100;e:power1.inOut;bri:120%;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;background-color:#e62a34;font-family:'Varela Round';cursor:pointer;outline:none;box-shadow:none;box-sizing:border-box;-moz-box-sizing:border-box;-webkit-box-sizing:border-box;\"\n\t\t\t\t\t\t\t>\u00c0 propos de nous \n\t\t\t\t\t\t\t<\/a><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_5_1',rl:[1240,1024,778,480],el:[868,580,820,500],gw:[1240,1024,778,480],gh:[868,580,820,500],type:'standard',justify:'',layout:'fullscreen',offsetContainer:'',offset:'',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider51\"]!==undefined) {window.RS_MODULES.modules[\"revslider51\"].once = false;window.revapi5 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d11baeb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d11baeb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d11c323\" data-id=\"d11c323\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d11ca6c elementor-widget elementor-widget-stm_spacing\" data-id=\"d11ca6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_spacing.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"stm-spacing\" id=\"stm-spacing-6acd64d93aeb2\"><\/div>\n<script>\n    (function($){\n        \"use strict\";\n        var spacingID = 'stm-spacing-6acd64d93aeb2',\n            lgSpacing = '75',\n            mdSpacing = '75',\n            smSpacing = '75',\n            xsSpacing = '55';\n\n        function stmSpacing() {\n            if ( window.matchMedia(\"(min-width: 1200px)\").matches && lgSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", lgSpacing );\n            } else if ( window.matchMedia(\"(max-width: 1199px) and (min-width: 992px )\").matches && mdSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", mdSpacing );\n            } else if ( window.matchMedia(\"(max-width: 991px) and (min-width: 768px )\").matches && smSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", smSpacing );\n            } else if ( window.matchMedia(\"(max-width: 767px)\").matches && xsSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", xsSpacing );\n            } else {\n                $( '#' + spacingID ).css ( \"height\", \"\" );\n            }\n        }\n\n        $(document).ready(function() {\n            stmSpacing();\n        });\n\n        $(window).resize(function() {\n            stmSpacing();\n        });\n\n    })(jQuery);\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d11cb9d animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"d11cb9d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d11d3d7\" data-id=\"d11d3d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d11daec elementor-widget elementor-widget-vc_custom_heading\" data-id=\"d11daec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"vc_custom_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\" vc_custom_heading hide_indents mobile_align_center consulting_heading_font  text_align_left title_no_stripe\" ><h2 style=\"text-align: left;font-weight:400\" class=\"consulting-custom-title\">Ce que nous faisons\n<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d11ea21\" data-id=\"d11ea21\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d11efcc elementor-widget elementor-widget-stm_spacing\" data-id=\"d11efcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_spacing.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"stm-spacing\" id=\"stm-spacing-6acd64d93c9cc\"><\/div>\n<script>\n    (function($){\n        \"use strict\";\n        var spacingID = 'stm-spacing-6acd64d93c9cc',\n            lgSpacing = '30',\n            mdSpacing = '30',\n            smSpacing = '30',\n            xsSpacing = '30';\n\n        function stmSpacing() {\n            if ( window.matchMedia(\"(min-width: 1200px)\").matches && lgSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", lgSpacing );\n            } else if ( window.matchMedia(\"(max-width: 1199px) and (min-width: 992px )\").matches && mdSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", mdSpacing );\n            } else if ( window.matchMedia(\"(max-width: 991px) and (min-width: 768px )\").matches && smSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", smSpacing );\n            } else if ( window.matchMedia(\"(max-width: 767px)\").matches && xsSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", xsSpacing );\n            } else {\n                $( '#' + spacingID ).css ( \"height\", \"\" );\n            }\n        }\n\n        $(document).ready(function() {\n            stmSpacing();\n        });\n\n        $(window).resize(function() {\n            stmSpacing();\n        });\n\n    })(jQuery);\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d11f09a elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d11f09a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d11faa5 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"d11faa5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d120228\" data-id=\"d120228\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7694f4a elementor-hidden-desktop elementor-widget elementor-widget-image\" data-id=\"7694f4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_tablet&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-1024x633.webp\" class=\"attachment-large size-large wp-image-9310\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d120c01 elementor-widget-tablet__width-inherit elementor-widget elementor-widget-stm_icon_box\" data-id=\"d120c01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n\n            <div onClick=\"return true\" class=\"icon_box  elementor-consulting-icon-box style_1 base clearfix\">\n                            <div class=\"icon  font-color_secondary font-color_custom\" >\n                <i style=\"font-size:80px;  background-color: ;\"\n                   class=\"stm-money_flower\"><\/i><\/div>\n                <div class=\"icon_text\">\n                            <h4  class=\"font-color_base no_stripe\">Fractionnement Du Revenu\n<\/h4>\n                <p style=\"line-height: 24px; font-size: 16px; color: #828282;\">Le fractionnement du revenu est le terme qui fait r\u00e9f\u00e9rence aux techniques autoris\u00e9es par la\u00a0Loi de l'imp\u00f4t sur le revenu pour r\u00e9duire le total des imp\u00f4ts d'une unit\u00e9 familiale.<\/p>\n    <\/div>\n            <\/div>\n    \n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a722be elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"3a722be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d120dc8\" data-id=\"d120dc8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7f359d elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"c7f359d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-1024x633.webp\" class=\"attachment-large size-large wp-image-9310\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/1-Income-Splitting-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3cf40a elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"c3cf40a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cf250d2\" data-id=\"cf250d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9e29b9 elementor-widget elementor-widget-image\" data-id=\"b9e29b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-1024x633.webp\" class=\"attachment-large size-large wp-image-9222\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/2-Incorporation-Of-A-Company-\u2013-Limited-Liability.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4733d2a\" data-id=\"4733d2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3dd05e elementor-widget elementor-widget-stm_icon_box\" data-id=\"c3dd05e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n\n            <div onClick=\"return true\" class=\"icon_box  elementor-consulting-icon-box style_1 base clearfix\">\n                            <div class=\"icon  font-color_secondary font-color_custom\" >\n                <i style=\"font-size:80px;  background-color: ;\"\n                   class=\"stm-rocket\"><\/i><\/div>\n                <div class=\"icon_text\">\n                            <h4  class=\"font-color_base no_stripe\">Constitution D\u2019une Soci\u00e9t\u00e9 \u2013 Responsabilit\u00e9 Limit\u00e9e\n<\/h4>\n                <p style=\"line-height: 24px; font-size: 16px; color: #828282;\">Un particulier peut exercer ses activit\u00e9s en tant que propri\u00e9taire non constitu\u00e9 en soci\u00e9t\u00e9 (abord\u00e9 au chapitre 3) ou en tant que propri\u00e9taire d'une soci\u00e9t\u00e9 l\u00e9galement constitu\u00e9e. Dans ce dernier sc\u00e9nario, le propri\u00e9taire constitue une soci\u00e9t\u00e9 pour exploiter l\u2019entreprise tout en g\u00e9rant les activit\u00e9s commerciales quotidiennes.\u00a0<\/p>\n    <\/div>\n            <\/div>\n    \n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb2b6c9 elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"fb2b6c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3a86bb elementor-widget elementor-widget-stm_spacing\" data-id=\"e3a86bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_spacing.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"stm-spacing\" id=\"stm-spacing-6acd64d940d32\"><\/div>\n<script>\n    (function($){\n        \"use strict\";\n        var spacingID = 'stm-spacing-6acd64d940d32',\n            lgSpacing = '91',\n            mdSpacing = '91',\n            smSpacing = '40',\n            xsSpacing = '30';\n\n        function stmSpacing() {\n            if ( window.matchMedia(\"(min-width: 1200px)\").matches && lgSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", lgSpacing );\n            } else if ( window.matchMedia(\"(max-width: 1199px) and (min-width: 992px )\").matches && mdSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", mdSpacing );\n            } else if ( window.matchMedia(\"(max-width: 991px) and (min-width: 768px )\").matches && smSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", smSpacing );\n            } else if ( window.matchMedia(\"(max-width: 767px)\").matches && xsSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", xsSpacing );\n            } else {\n                $( '#' + spacingID ).css ( \"height\", \"\" );\n            }\n        }\n\n        $(document).ready(function() {\n            stmSpacing();\n        });\n\n        $(window).resize(function() {\n            stmSpacing();\n        });\n\n    })(jQuery);\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d122020 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d122020\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d122766 elementor-invisible\" data-id=\"d122766\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5362e5 elementor-hidden-desktop elementor-invisible elementor-widget elementor-widget-image\" data-id=\"d5362e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-1024x633.webp\" class=\"attachment-large size-large wp-image-9223\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d123080 elementor-widget elementor-widget-vc_custom_heading\" data-id=\"d123080\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"vc_custom_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\" vc_custom_heading mobile_align_center consulting_heading_font  text_align_center title_no_stripe\" ><h3 style=\"color: #ffffff;text-align: center;line-height: 48px;font-weight:400\" class=\"consulting-custom-title\">D\u00e9ductions et Cr\u00e9dits\n<\/h3><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d12358b elementor-widget elementor-widget-text-editor\" data-id=\"d12358b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Une d\u00e9duction r\u00e9duit le revenu imposable sur lequel vous payez de l&rsquo;imp\u00f4t. Si vous b\u00e9n\u00e9ficiez d&rsquo;une d\u00e9duction de 100 $, votre revenu imposable est r\u00e9duit de 100 $ et vos imp\u00f4ts \u00e0 payer sont r\u00e9duits de 100 $ fois votre taux marginal d&rsquo;imposition. Certains \u00e9l\u00e9ments, comme les frais m\u00e9dicaux ou les dons de bienfaisance, g\u00e9n\u00e8rent des cr\u00e9dits d&rsquo;imp\u00f4t et r\u00e9duisent vos imp\u00f4ts \u00e0 payer d&rsquo;un pourcentage fixe de la d\u00e9pense ou du don. Le pourcentage fix\u00e9 est le m\u00eame pour tous les contribuables, quel que soit leur niveau de revenu. Ainsi, l\u2019\u00e9conomie d\u2019imp\u00f4t que vous r\u00e9alisez gr\u00e2ce \u00e0 ces cr\u00e9dits d\u2019imp\u00f4t n\u2019est PAS fonction de votre taux marginal d\u2019imposition.\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e51bd94 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e51bd94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d125632 elementor-hidden-tablet elementor-hidden-phone about_full-right_width\" data-id=\"d125632\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c478dff elementor-hidden-tablet elementor-hidden-mobile elementor-invisible elementor-widget elementor-widget-image\" data-id=\"c478dff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-1024x633.webp\" class=\"attachment-large size-large wp-image-9223\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/3-Deductions.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c04791 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"5c04791\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;split&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 20\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,0v3c0,0,393.8,0,483.4,0c9.2,0,16.6,7.4,16.6,16.6c0-9.1,7.4-16.6,16.6-16.6C606.2,3,1000,3,1000,3V0H0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d9e98d3 elementor-hidden-phone\" data-id=\"d9e98d3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff85b38 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"ff85b38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"950\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-1536x950.webp\" class=\"attachment-1536x1536 size-1536x1536 wp-image-9224\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans.webp 1920w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0a790c\" data-id=\"c0a790c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-95c1945 elementor-hidden-desktop elementor-widget elementor-widget-image\" data-id=\"95c1945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"950\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-1536x950.webp\" class=\"attachment-1536x1536 size-1536x1536 wp-image-9224\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/4-Employee-And-Shareholder-Loans.webp 1920w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a894f8 elementor-widget__width-inherit elementor-widget elementor-widget-vc_custom_heading\" data-id=\"0a894f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"vc_custom_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\" vc_custom_heading mobile_align_center consulting_heading_font  text_align_center title_no_stripe\" ><h2 style=\"color: #ffffff;text-align: center;line-height: 48px;font-weight:400\" class=\"consulting-custom-title\">Pr\u00eats aux employ\u00e9s et aux actionnaires\n<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d585c7 elementor-widget elementor-widget-stm_spacing\" data-id=\"3d585c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_spacing.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"stm-spacing\" id=\"stm-spacing-6acd64d943a22\"><\/div>\n<script>\n    (function($){\n        \"use strict\";\n        var spacingID = 'stm-spacing-6acd64d943a22',\n            lgSpacing = '22',\n            mdSpacing = '22',\n            smSpacing = '22',\n            xsSpacing = '22';\n\n        function stmSpacing() {\n            if ( window.matchMedia(\"(min-width: 1200px)\").matches && lgSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", lgSpacing );\n            } else if ( window.matchMedia(\"(max-width: 1199px) and (min-width: 992px )\").matches && mdSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", mdSpacing );\n            } else if ( window.matchMedia(\"(max-width: 991px) and (min-width: 768px )\").matches && smSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", smSpacing );\n            } else if ( window.matchMedia(\"(max-width: 767px)\").matches && xsSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", xsSpacing );\n            } else {\n                $( '#' + spacingID ).css ( \"height\", \"\" );\n            }\n        }\n\n        $(document).ready(function() {\n            stmSpacing();\n        });\n\n        $(window).resize(function() {\n            stmSpacing();\n        });\n\n    })(jQuery);\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adbfed3 elementor-widget elementor-widget-text-editor\" data-id=\"adbfed3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Loi de l\u2019imp\u00f4t sur le revenu contient diverses r\u00e8gles anti-\u00e9vitement concernant les pr\u00eats aux employ\u00e9s et aux actionnaires qui visent \u00e0 requalifier la transaction afin de refl\u00e9ter les r\u00e9alit\u00e9s \u00e9conomiques sous-jacentes.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3828c02 elementor-button-danger elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3828c02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d12c5ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d12c5ee\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d12cdfd\" data-id=\"d12cdfd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be5a18c elementor-invisible elementor-widget elementor-widget-image\" data-id=\"be5a18c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/04\/25-banner.webp\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1366b9 fixed_bg overlay_2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1366b9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-8 elementor-top-column elementor-element elementor-element-d136f0c\" data-id=\"d136f0c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-83 elementor-top-column elementor-element elementor-element-d137570\" data-id=\"d137570\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1379bb elementor-widget elementor-widget-stm_spacing\" data-id=\"d1379bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_spacing.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"stm-spacing\" id=\"stm-spacing-6acd64d944be8\"><\/div>\n<script>\n    (function($){\n        \"use strict\";\n        var spacingID = 'stm-spacing-6acd64d944be8',\n            lgSpacing = '90',\n            mdSpacing = '90',\n            smSpacing = '80',\n            xsSpacing = '70';\n\n        function stmSpacing() {\n            if ( window.matchMedia(\"(min-width: 1200px)\").matches && lgSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", lgSpacing );\n            } else if ( window.matchMedia(\"(max-width: 1199px) and (min-width: 992px )\").matches && mdSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", mdSpacing );\n            } else if ( window.matchMedia(\"(max-width: 991px) and (min-width: 768px )\").matches && smSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", smSpacing );\n            } else if ( window.matchMedia(\"(max-width: 767px)\").matches && xsSpacing ) {\n                $( '#' + spacingID ).css ( \"height\", xsSpacing );\n            } else {\n                $( '#' + spacingID ).css ( \"height\", \"\" );\n            }\n        }\n\n        $(document).ready(function() {\n            stmSpacing();\n        });\n\n        $(window).resize(function() {\n            stmSpacing();\n        });\n\n    })(jQuery);\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d137b2e elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d137b2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;swing&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"color: #fff; text-align: center;\">\u201c<strong style=\"font-family: Playfair Display; font-style: italic;\">Si vous d\u00e9tenez des placements dans un autre pays, en plus de d\u00e9clarer vos revenus et de payer de l&rsquo;imp\u00f4t au Canada, vous pourriez avoir \u00e0 retenir de l&rsquo;imp\u00f4t \u00e9tranger sur ce revenu ou devoir produire une d\u00e9claration et payer de l&rsquo;imp\u00f4t dans ce pays. Un certain all\u00e8gement de cette convention fiscale.<\/strong>\u201d<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd93b1 elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"2cd93b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d138168 elementor-widget 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elementor-element-d1385e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1385e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d138d40\" data-id=\"d138d40\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-932e628 elementor-widget elementor-widget-stm_spacing\" data-id=\"932e628\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_spacing.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"stm-spacing\" id=\"stm-spacing-6acd64d946612\"><\/div>\n<script>\n    (function($){\n        \"use strict\";\n        var spacingID = 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data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-1024x633.webp\" class=\"attachment-large size-large wp-image-9225\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/5-Registered-Retirement-Savings-Plan.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d82b725 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"d82b725\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0207bf elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"e0207bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">R\u00e9gime enregistr\u00e9 d'\u00e9pargne-retraite <\/h3><p class=\"elementor-image-box-description\">Le programme REER constitue l'une des meilleures possibilit\u00e9s de report d'imp\u00f4t offertes au Canadien moyen. Les cotisations, jusqu'\u00e0 un montant maximum, sont d\u00e9ductibles d'imp\u00f4t. L'imp\u00f4t sur les revenus gagn\u00e9s est diff\u00e9r\u00e9 et n'est impos\u00e9 qu'au moment du retrait des fonds du REER.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d41fd53 elementor-widget elementor-widget-button\" data-id=\"d41fd53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Comment \u00e7a fonctionne<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d06c3f e-grid e-con-boxed e-con e-parent\" data-id=\"2d06c3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42df0fd elementor-hidden-desktop elementor-invisible elementor-widget elementor-widget-image\" data-id=\"42df0fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-1024x633.webp\" class=\"attachment-large size-large wp-image-9226\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3beb81e e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"3beb81e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-feeb844 elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"feeb844\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">\u00cates-vous un travailleur ind\u00e9pendant?<\/h3><p class=\"elementor-image-box-description\">Plusieurs facteurs sont pris en compte pour d\u00e9terminer si vous \u00eates un travailleur autonome ou un employ\u00e9 de l'organisation pour laquelle vous fournissez des services. La premi\u00e8re consid\u00e8re la nature de la relation entre la personne qui ex\u00e9cute le travail et la personne pour qui le travail est effectu\u00e9.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c969d7 elementor-widget elementor-widget-button\" data-id=\"7c969d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper icon_align_  \">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e474cac elementor-hidden-tablet elementor-hidden-mobile elementor-invisible elementor-widget elementor-widget-image\" data-id=\"e474cac\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"633\" src=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-1024x633.webp\" class=\"attachment-large size-large wp-image-9226\" alt=\"\" srcset=\"https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-1024x633.webp 1024w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-300x185.webp 300w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-768x475.webp 768w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-1536x950.webp 1536w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-18x12.webp 18w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-900x556.webp 900w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual-600x371.webp 600w, https:\/\/lotfirafla.ca\/wp-content\/uploads\/2026\/01\/6-Are-You-A-Self-Employed-Individual.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ce que nous faisons Fractionnement Du Revenu Le fractionnement du revenu est le terme qui fait r\u00e9f\u00e9rence aux techniques autoris\u00e9es par la\u00a0Loi de l&rsquo;imp\u00f4t sur le revenu pour r\u00e9duire le total des imp\u00f4ts d&rsquo;une unit\u00e9 familiale. En savoir plus Constitution D\u2019une Soci\u00e9t\u00e9 \u2013 Responsabilit\u00e9 Limit\u00e9e Un particulier peut exercer ses activit\u00e9s en tant que propri\u00e9taire<\/p>","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7320","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/pages\/7320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/comments?post=7320"}],"version-history":[{"count":160,"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/pages\/7320\/revisions"}],"predecessor-version":[{"id":9342,"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/pages\/7320\/revisions\/9342"}],"wp:attachment":[{"href":"https:\/\/lotfirafla.ca\/en\/wp-json\/wp\/v2\/media?parent=7320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}