Développer votre entreprise

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articles,", "unknownUser": "Inscrivez-vous aujourd’hui pour avoir accès à du contenu personnalisé en fonction de vos intérêts.", "newUser2": "déterminer vos champs d'intérêt", "newUser3": "ou", "newUser4": "En savoir plus", "myProfileCTA":"Tableau de bord", "oldUser": "Vous êtes membre depuis le" }, "siteSelector": { "title": "Contenu personnalisé de KPMG", "description": "Découvrez du contenu en fonction de vos intérêts sur tous les sites de KPMG et dans toutes les langues à partir de votre tableau de bord personnel." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/ca/fr/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG Logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ca/fr/home/insights.html"> Analyses </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ca/fr/home/industries.html"> Secteurs d'activité </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ca/fr/home/services.html"> Services </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ca/fr/home/services/environmental-social-and-governance.html"> ESG </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ca/fr/home/services/digital.html"> Numérique </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ca/fr/home/careers.html"> Carrières </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static "> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle"></span> </div> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Menu à tiroir" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/ca/fr/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG Logo"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Fermer la fenêtre de recherche" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Menu à tiroir" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Veuillez noter que votre compte n’est pas vérifié. Tout compte non vérifié sera supprimé sept (7) jours après sa création. Cliquez n’importe où dans la barre pour renvoyer un courriel de vérification."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> Contenu personnalisé de KPMG </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> <img src="https://assets.kpmg.com/is/image/kpmg/promo-overlay?scl=1" alt="Register an account"> </div> <div class="overlay-content"> <div class="overlay-description"> Voyez les plus récents documents d’orientation de KPMG dans votre tableau de bord personnalisé. </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Inscrire maintenant </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Connexion </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Fermer" data-gm-hi-title="Avis de mise à jour" data-gm-title="Avis de mise à jour" data-gm-text="Notre énoncé en matière de confidentialité a été mis à jour depuis votre dernière connexion. 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" data-href="https://kpmg.com/ca/fr/home/services/enterprise/growing-your-business.html" data-image="/is/image/kpmg/two-people-disscusing" data-title="Développer votre entreprise" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-haspopup="true"> <span class="icon-bookmark-no-circle"></span> <span class="btn-copy sr-only">Save this article to my library</span> </button> </div> </li> <li class="print hidden-xs"> <a class="print-button" href="#"> <span class="icon-printer-no-circle"></span> <span class="sr-only">View Print friendly version of this article Opens in a new window</span> </a> </li> <li class="top-bottom hidden-xs"> <button class="upDown down" data-down="Bas de la page" data-up="Return to top"> <span class="btn-label sr-only" aria-live="polite" aria-atomic="true" aria-relevant="text">Bas de la page</span> <span class="icon-expand-closed" aria-hidden="true" data-title="Bas de la page"></span> </button> </li> </ul> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="breadcrumb parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-breadcrumb component "> <ul id="breadCrumbNav"> <li><a href="/ca/fr/home.html" data-title="Accueil">Accueil</a> <span>›</span> </li> <li><a href="/ca/fr/home/services.html" data-title="Services">Services</a> <span>›</span> </li> <li><a href="/ca/fr/home/services/enterprise.html" data-title="KPMG Entreprises privées">KPMG Entreprises privées</a> <span>›</span> </li> <li class="currentPage">Développer votre entreprise</li> </ul> </section> </div> </div></div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>Toute entreprise aspire à une croissance durable et rentable. Nombreuses sont celles qui parviennent à assurer leur croissance par des moyens internes, mais cela exige beaucoup de temps et d’énergie. Pour se développer, les petites entreprises doivent examiner toutes les possibilités, y compris l’acquisition d’entreprises complémentaires, la cession d’activités secondaires et l’impartition de certaines fonctions. Tout cela afin d’augmenter la rentabilité et de favoriser l’expansion des activités sur des marchés émergents.<br></p> </div> </section> </div> </div> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <h2 class="maintitle centerAlign"> Comment nous pouvons vous aider </h2> <div class="row-same-height"> <div class="col-md-6 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Financement et fusions-acquisitions</h3> <div class="bodytext-data"> <p>Les fusions-acquisitions offrent aux entrepreneurs une voie intéressante pour croître et diversifier leurs activités, à condition de faire les bons choix. Les conseillers de KPMG Entreprises privées peuvent vous aider à répondre à cette question. Par leurs conseils objectifs, ils vous guideront à toutes les étapes de l’opération, de l’établissement de la stratégie et de l’identification des cibles à la mise en œuvre. Nous évaluerons également avec vous les options de financement et les structures de dettes possibles qui vous procureront la souplesse financière nécessaire pour atteindre vos objectifs de croissance.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Fiscalité des fusions et acquisitions</h3> <div class="bodytext-data"> <p>Que vous projetiez une acquisition, une fusion ou une restructuration, il est important que vous soyez au fait des questions de fiscalité pertinentes, afin de tirer profit des avantages fiscaux tout en réduisant les risques inhérents. Et, le cas échéant, vous pourriez avoir besoin de services-conseils spécialisés pour évaluer la rentabilité commerciale d’une transaction réalisée à l’extérieur de votre territoire de compétence. Nos conseillers vous aideront à cerner les incidences fiscales des transactions projetées et à structurer l’opération de façon à réduire au minimum l’impôt à payer.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Certification</h3> <div class="bodytext-data"> <p>L’implantation d’un processus de gestion des risques et de mesures de contrôle efficaces est indispensable dans le cadre réglementaire actuel. Il est important pour les entreprises familiales de gérer les risques, non seulement pour poursuivre leurs activités, mais aussi pour protéger les biens et les capitaux de la famille. La mise en place de mesures de contrôle, l’obtention de nouveau financement, et l’efficacité et l’optimisation de la gestion fiscale peuvent toutes avoir une incidence favorable sur le résultat net de l’entreprise, et nous pouvons vous aider à répondre à ces besoins.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Technologies de l’information</h3> <div class="bodytext-data"> <p>Un système informatique efficace et bien géré représente l’un des plus précieux atouts dont peut se doter une entreprise. En effet, quand on sait choisir le système adéquat, l’implanter correctement et en assurer la gestion et le contrôle, les gains d’efficience et la croissance peuvent être considérables. Les conseillers de KPMG Entreprises privées analysent, en collaboration avec les clients, les enjeux technologiques qui touchent leur entreprise.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Impôt des particuliers</h3> <div class="bodytext-data"> <p>Pour gérer efficacement votre fardeau fiscal global, il est important de mesurer l’incidence des règles et des modifications fiscales sur votre situation personnelle et familiale. Les conseillers de KPMG Entreprises privées vous offrent un soutien précieux pour évaluer les règles et les questions fiscales qui ont – ou pourraient avoir – une incidence sur votre impôt personnel et familial. En les consultant, vous pourrez améliorer votre gestion fiscale globale et vous assurer que vous vous conformez à toutes les lois pertinentes.<br></p> </div> </section> </div> </div> <div class="col-md-6 col-md-height ">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Expansion à l’étranger</h3> <div class="bodytext-data"> <p>Les conseillers de KPMG Entreprises privées font partie des cabinets membres de KPMG établis dans 156 pays et facilitent votre accès aux ressources et à l’information dont vous avez besoin pour mettre à exécution votre stratégie d’expansion. Grâce à l’expérience de nos professionnels sur place, vous serez à même de cerner et d’atténuer les risques qui vous menacent, que ce soit la disparité de la réglementation et des exigences, les conséquences fiscales, le choc des cultures ou la barrière de la langue.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Stratégie d’entreprise</h3> <div class="bodytext-data"> <p>Une fois l’entreprise sur les rails, d’autres défis vous attendent. Nos conseillers examineront votre modèle d’affaires avec vous. Dans le cadre de séances de travail planifiées, vous déterminerez ensemble la stratégie et les initiatives qui vous permettront d’atteindre vos objectifs. Par la suite, vous bénéficierez de tout le soutien nécessaire pour la mise en œuvre, le suivi et l’adaptation de votre stratégie.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Fiscalité des sociétés</h3> <div class="bodytext-data"> <p>Après avoir évalué l’efficacité de votre structure d’entreprise et cerné les économies d’impôts potentielles, nos professionnels en fiscalité vous aideront à élaborer un programme fiscal complet susceptible de vous aider à gérer ou à réduire le fardeau fiscal de votre entreprise.<br></p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Service d’établissement de prix de transfert</h3> <div class="bodytext-data"> <p>Si vous exercez déjà des activités dans d’autres pays ou si l’expansion à l’étranger fait partie de vos objectifs stratégiques, une bonne connaissance des règles fiscales applicables aux entreprises multinationales est essentielle pour assurer votre rentabilité commerciale et votre efficience fiscale. Grâce à leur connaissance des marchés locaux, les conseillers de KPMG Entreprises privées peuvent vous aider à gérer les prix de transfert et ils sauront vous appuyer dans l’élaboration d’une stratégie fiscale commercialement rentable qui tient compte des exigences et des enjeux internationaux.<br></p> </div> </section> </div> </div> </div> </section> </div> <div class="separatorcomponent parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-separator"> <div class="medium"> </div> </section> </div> <div class="experiencefragment aem-GridColumn aem-GridColumn--default--12"> <div class="cmp-experiencefragment cmp-experiencefragment--private-entreprise"> <div id="container-41e660558a" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 aem-Grid--phone--12 "> <div class="responsivectabutton parbase aem-GridColumn--phone--none aem-GridColumn--phone--12 aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--phone--0"> <section 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class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Nous pouvons aider votre entreprise à se surpasser efficacement </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Ajouter à la bibliothèque" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Développer votre entreprise" href="/ca/fr/home/services/enterprise/growing-your-business.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/two-people-disscusing:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/two-people-disscusing:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/two-people-disscusing:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/two-people-disscusing:cq5dam.web.440.280" alt="Développer votre entreprise"> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/two-people-disscusing:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/two-people-disscusing:cq5dam.web.440.280" alt="Développer votre entreprise"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> Développer votre entreprise </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Développer votre entreprise </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Nos conseillers peuvent aider votre entreprise à atteindre une croissance durable et rentable </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Nous pouvons vous aider à définir une stratégie de croissance gagnante. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Ajouter à la bibliothèque" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Assurer la transition" href="/ca/fr/home/services/enterprise/transitioning-your-business.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/team-mates-greeting-eachother:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/team-mates-greeting-eachother:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/team-mates-greeting-eachother:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/team-mates-greeting-eachother:cq5dam.web.440.280" alt="Assurer la transition"> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/team-mates-greeting-eachother:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/team-mates-greeting-eachother:cq5dam.web.440.280" alt="Assurer la transition"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> Assurer la transition </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Assurer la transition </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Effectuer la transition de votre entreprise peut être une décision difficile – Il faut savoir se vendre </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Effectuer la transition de votre entreprise peut être difficile – Il faut savoir se vendre </p> </div> </div> </div> </a> </section> </div> </div> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <h2 class="maintitle centerAlign"> Ressources et analyses </h2> <div class="row-same-height"> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Ajouter à la bibliothèque" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Examen Lean des processus" href="/ca/fr/home/services/audit/accounting-advisory-services/lean-process-reviews.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-white-lines-1:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-white-lines-1:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-white-lines-1:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-white-lines-1:cq5dam.web.510.340" alt="Examen Lean des processus"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-white-lines-1:cq5dam.web.510.340" alt="Examen Lean des processus"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Examen Lean des processus </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Examen Lean des processus </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Examen Lean des processus </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Une approche novatrice au service de votre entreprise </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Une approche novatrice au service de votre entreprise </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Une approche novatrice au service de votre entreprise </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Ajouter à la bibliothèque" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Services-conseils transactionnels" href="/ca/fr/home/services/advisory/deal-advisory.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/Man-looking-out-from-window:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/Man-looking-out-from-window:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/Man-looking-out-from-window:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/Man-looking-out-from-window:cq5dam.web.510.340" alt="Services-conseils transactionnels"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/Man-looking-out-from-window:cq5dam.web.510.340" alt="Services-conseils transactionnels"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Services-conseils transactionnels </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Services-conseils transactionnels </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Services-conseils transactionnels </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Les Services-conseils transactionnels de KPMG aident à tirer de la valeur des F&A, du contrôle diligent, des placements privés et des transactions. </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Les Services-conseils transactionnels de KPMG aident à tirer de la valeur des F&A, du contrôle diligent, des placements privés et des transactions. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Les Services-conseils transactionnels de KPMG aident à tirer plus de valeur des F&A. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Ajouter à la bibliothèque" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="FamilyShift" href="/ca/fr/home/services/enterprise/familyshift.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/colleagues-having-good-time:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/colleagues-having-good-time:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/colleagues-having-good-time:cq5dam.web.512.341" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/colleagues-having-good-time:cq5dam.web.512.341" alt="FamilyShift™"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/colleagues-having-good-time:cq5dam.web.512.341" alt="FamilyShift™"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> FamilyShift </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> FamilyShift </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> FamilyShift </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Transformer les familles entrepreneuriales </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Transformer les familles entrepreneuriales </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Transformer les familles entrepreneuriales </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Ajouter à la bibliothèque" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="QuantumShift" href="/ca/fr/home/services/enterprise/quantumshift.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/group-of-colleagues:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/group-of-colleagues:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/group-of-colleagues:cq5dam.web.512.341" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/group-of-colleagues:cq5dam.web.512.341" alt="QuantumShift"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/group-of-colleagues:cq5dam.web.512.341" alt="QuantumShift"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> QuantumShift </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> QuantumShift </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> QuantumShift </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Outiller les entrepreneurs. Transformer des entreprises </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Outiller les entrepreneurs. Transformer des entreprises </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Outiller les entrepreneurs. Transformer des entreprises </p> </div> </div> </div> </a> </section> </div> </div> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component " id="connect"> <h2 class="maintitle centerAlign"> Communiquez avec nous </h2> <div class="row-same-height"> <div class="col-md-height">  <div class="parsys-row clearfix"> <div class="module-dynamic-author component component-loading contact-comp" data-variation="50"> <div class="dynamic-author-spinner"></div> <div class="dynamic-author-carousel"> <div class="author-item "> <div class="author-details-container"> <a href="/ca/fr/home/contacts/f/mary-jo-fedy.html" aria-label="Mary Jo Fedy Profil" x-cq-linkchecker="skip" class="figure-link" data-title="Mary Jo Fedy "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Mary Jo Fedy" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Mary-Jo-Fedy:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Mary-Jo-Fedy:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">Billets de blogue</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Mary Jo Fedy </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Associée leader nationale, KPMG Entreprises privées, et cheffe des Finances </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG au Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/fr/home/contacts/f/mary-jo-fedy.html" aria-label="Profil Mary Jo Fedy " class="author-profile" x-cq-linkchecker="skip"> Profil </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Courriel Mary Jo Fedy " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/fr/home/misc/people-contact-form.html/ca/fr/home/contacts/f/mary-jo-fedy.html" class="author-email people-connect db-form"> Courriel </button> </span>  | <span> <a href="tel:+1519 747 8875" aria-label="Téléphone Mary Jo Fedy " class="author-phone" x-cq-linkchecker="skip">Téléphone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/ca/fr/home/contacts/h/tim-j-holloway.html" aria-label="Tim Holloway Profil" x-cq-linkchecker="skip" class="figure-link" data-title="Tim Holloway "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Tim J. Holloway" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/tim-holloway:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/tim-holloway:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">Billets de blogue</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Tim Holloway </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Associé et leader, KPMG Entreprises privées, RGV </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG au Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/fr/home/contacts/h/tim-j-holloway.html" aria-label="Profil Tim Holloway " class="author-profile" x-cq-linkchecker="skip"> Profil </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Courriel Tim Holloway " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/fr/home/misc/people-contact-form.html/ca/fr/home/contacts/h/tim-j-holloway.html" class="author-email people-connect db-form"> Courriel </button> </span>  | <span> <a href="tel:+1604 854 2282" aria-label="Téléphone Tim Holloway " class="author-phone" x-cq-linkchecker="skip">Téléphone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/ca/fr/home/contacts/p/stuart-pollon.html" aria-label="Stuart Pollon Profil" x-cq-linkchecker="skip" class="figure-link" data-title="Stuart Pollon "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Stuart Pollon" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/stuart-pollon:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/stuart-pollon:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">Billets de blogue</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Stuart Pollon </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Associée, Audit, KPMG Entreprises privées </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG au Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/fr/home/contacts/p/stuart-pollon.html" aria-label="Profil Stuart Pollon " class="author-profile" x-cq-linkchecker="skip"> Profil </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Courriel Stuart Pollon " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/fr/home/misc/people-contact-form.html/ca/fr/home/contacts/p/stuart-pollon.html" class="author-email people-connect db-form"> Courriel </button> </span>  | <span> <a href="tel:+1306 791 1207" aria-label="Téléphone Stuart Pollon " class="author-phone" x-cq-linkchecker="skip">Téléphone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/ca/fr/home/contacts/c/jamie-clark.html" aria-label="Jamie Clark Profil" x-cq-linkchecker="skip" class="figure-link" data-title="Jamie Clark "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Jamie Clark" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/jamie-clark:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/jamie-clark:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">Billets de blogue</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Jamie Clark </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Leader, KPMG Entreprises privées, Calgary </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG au Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/fr/home/contacts/c/jamie-clark.html" aria-label="Profil Jamie Clark " class="author-profile" x-cq-linkchecker="skip"> Profil </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Courriel Jamie Clark " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/fr/home/misc/people-contact-form.html/ca/fr/home/contacts/c/jamie-clark.html" class="author-email people-connect db-form"> Courriel </button> </span>  | <span> <a href="tel:+1 403 691 7906" aria-label="Téléphone Jamie Clark " class="author-phone" x-cq-linkchecker="skip">Téléphone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/ca/fr/home/contacts/k/tom-kostopoulos.html" aria-label="Tom Kostopoulos Profil" x-cq-linkchecker="skip" class="figure-link" data-title="Tom Kostopoulos "> <div class="author-image-container"> <span 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