Le régime enregistré d'épargne-actions :
la fin du moratoire

As part of the 2003-2004 budget, the finance minister announced the imposition of a moratorium on certain fiscal policies related to the REA. In the advent of the termination of the moratorium in the next budget (2005-2006), the goal of this study is to find certain alternatives which could be applied to the REA. The first part will briefly expose all the phases that the REA went trough since its inception, as well as its utilization rate. In the second part, some propositions are explored on possible modifications of its application in relation to the financial support of small businesses that go public and the implication to the tax payers who acquire their shares. Those modifications aim at increasing the attractiveness of the program while maintaining a neutral cost for the government.
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