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1% refs_imm1033.bib — IMM1033 séance 8 (coûts indirects et profit entrepreneurial)2% Généré le 2026-11-02 ; urldate = 2026-11-02 pour toutes les entrées ; DOI indiqué lorsqu'il existe.3% Les clés renvoient aux identifiants S01–S84 de RECHERCHE_IMM1033.md / sources_imm1033.csv.45@online{bdc2026taux,6 author = {{Banque du Canada}},7 title = {La Banque du Canada relève le taux directeur de 25 points de base pour le faire passer à 2,5~\%},8 date = {2026-10-28},9 url = {https://www.banqueducanada.ca/2026/10/fad-communique-2026-10-28},10 urldate = {2026-11-02},11 langid = {french},12 note = {Communiqué ; S01}13}1415@online{boc2026policyrate,16 author = {{Bank of Canada}},17 title = {Policy interest rate},18 date = {2026},19 url = {https://www.bankofcanada.ca/core-functions/monetary-policy/key-interest-rate},20 urldate = {2026-11-02},21 note = {Calendrier des annonces 2026--2027 ; S02}22}2324@online{td2026prime,25 author = {{Groupe Banque TD}},26 title = {TD Canada Trust modifie son taux préférentiel},27 date = {2026-10-28},28 url = {https://www.newswire.ca/news-releases/td-canada-trust-modifie-son-taux-preferentiel-802417283.html},29 urldate = {2026-11-02},30 langid = {french},31 note = {Taux préférentiel 4,70~\% à compter du 29 octobre 2026 ; S03}32}3334@online{desjardins2026rates,35 author = {{Desjardins}},36 title = {Rates for Loans, Savings Products and Currencies},37 date = {2026},38 url = {https://www.desjardins.com/en/rates.html},39 urldate = {2026-11-02},40 note = {S04}41}4243@online{boc2026posted,44 author = {{Bank of Canada}},45 title = {Interest rates posted for selected products by the major chartered banks},46 date = {2026-09-30},47 url = {https://www.bankofcanada.ca/rates/banking-and-financial-statistics/posted-interest-rates-offered-by-chartered-banks},48 urldate = {2026-11-02},49 note = {S05}50}5152@report{mamh2026mefq3,53 author = {{Ministère des Affaires municipales et de l'Habitation}},54 title = {Manuel d'évaluation foncière du Québec -- Partie 3 (3E : Évaluation par la méthode du coût)},55 institution = {Gouvernement du Québec},56 date = {2026},57 url = {https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/affaires-municipales/publications/evaluation_fonciere/manuel_evaluation_fonciere/2026/MEFQ_partie_3_2026.pdf},58 urldate = {2026-11-02},59 langid = {french},60 note = {Édition 2026 ; chap. 1, 2, 3 et 5 de la partie 3E ; S06}61}6263@online{wowa2026construction,64 author = {{WOWA.ca}},65 title = {Guide to Construction Loans in Canada 2026},66 date = {2026-06-25},67 url = {https://wowa.ca/construction-loans},68 urldate = {2026-11-02},69 note = {S07}70}7172@online{performancehyp2026multilogements,73 author = {{Performance Hypothécaire}},74 title = {Prêt hypothécaire pour la construction d'un immeuble multilogements},75 url = {https://performancehypothecaire.ca/pret-hypothecaire-pour-la-construction-dun-immeuble-multilogements},76 urldate = {2026-11-02},77 langid = {french},78 note = {S08}79}8081@online{gatineau2026reg501,82 author = {{Ville de Gatineau}},83 title = {Règlement d'administration des règlements d'urbanisme numéro 501-2005 (compilation administrative)},84 date = {2026},85 url = {https://www.gatineau.ca/docs/guichet_municipal/reglements_municipaux/reglements_urbanisme/docs/R-501_administration/R_501-2005.pdf},86 urldate = {2026-11-02},87 langid = {french},88 note = {Art. 104, tableau 104 ; modifications jusqu'à R-501-83-2026 ; S09}89}9091@report{gatineau2025redevances,92 author = {{Ville de Gatineau}},93 title = {Reddition de compte annuelle du règlement de redevance de développement (étude du budget 2026)},94 institution = {Ville de Gatineau},95 date = {2025-12},96 url = {https://www.gatineau.ca/docs/guichet_municipal/administration_municipale/budget/budget_2026/etude_budget/421__reddition_de_compte_annuelle_du_reglement_de_redevance_de_developpement.pdf},97 urldate = {2026-11-02},98 langid = {french},99 note = {Règlement 961-2024 ; S10}100}101102@online{belanger2026redevances,103 author = {Bélanger, Mathieu},104 title = {Redevances de développement : Québec donne un sursis aux villes},105 organization = {Le Quotidien / Le Droit},106 date = {2026-04-08},107 url = {https://www.lequotidien.com/actualites/le-fil-des-coops/2026/04/08/redevances-de-developpement-quebec-donne-un-sursis-aux-villes-JYW6NBHQHBCZPGYP27BPOL7AQ4},108 urldate = {2026-11-02},109 langid = {french},110 note = {S11}111}112113@online{gatineau2025redevancespage,114 author = {{Ville de Gatineau}},115 title = {Redevances de développement},116 date = {2025},117 url = {https://gatineau.ca/portail/default.aspx?p=guichet_municipal%2Fpermis_certificats_autorisation_urbanisme%2Fdemande_information%2Fredevances_developpement},118 urldate = {2026-11-02},119 langid = {french},120 note = {S12}121}122123@legislation{qc2026b11r8,124 author = {{Gouvernement du Québec}},125 title = {Règlement sur le plan de garantie des bâtiments résidentiels neufs, RLRQ c. B-1.1, r. 8},126 date = {2026-07-01},127 url = {https://www.legisquebec.gouv.qc.ca/fr/document/rc/b-1.1,%20r.%208},128 urldate = {2026-11-02},129 langid = {french},130 note = {À jour au 1er juillet 2026 ; art. 2, 9, 10, 14, 30 ; S13}131}132133@online{gcr2026batiments,134 author = {{Garantie de construction résidentielle}},135 title = {Bâtiments couverts},136 date = {2026},137 url = {https://www.garantiegcr.com/fr/acheteur/batiments-couverts-maisons-neuves},138 urldate = {2026-11-02},139 langid = {french},140 note = {S14}141}142143@online{gcr2026tarifs,144 author = {{Garantie de construction résidentielle}},145 title = {Tarifs d'enregistrement (en vigueur au 1er avril 2026)},146 date = {2026-04-01},147 url = {https://www.garantiegcr.com/fr/entrepreneurs/enregistrement/tarifs-denregistrement},148 urldate = {2026-11-02},149 langid = {french},150 note = {S15}151}152153@online{rbq2026tarification,154 author = {{Régie du bâtiment du Québec}},155 title = {Tarification pour l'entrepreneur de construction -- 2026},156 date = {2026},157 url = {https://www.rbq.gouv.qc.ca/licence/tarification-et-amendes/tarification-pour-lentrepreneur-de-construction},158 urldate = {2026-11-02},159 langid = {french},160 note = {S16}161}162163@online{rbq2026etapes,164 author = {{Régie du bâtiment du Québec}},165 title = {Toutes les étapes à suivre pour obtenir une licence},166 date = {2026-11-02},167 url = {https://www.rbq.gouv.qc.ca/licence/obtenir-sa-licence/toutes-les-etapes-a-suivre-pour-obtenir-une-licence},168 urldate = {2026-11-02},169 langid = {french},170 note = {Cautionnement 40~000~\$ / 20~000~\$ ; S17}171}172173@online{submitx2026licence,174 author = {{SubmitX}},175 title = {Licence RBQ : sous-catégories et cautionnement (2026)},176 date = {2026-10-13},177 url = {https://www.submitx.ca/blog/licence-rbq-sous-categories-cautionnement-entrepreneur},178 urldate = {2026-11-02},179 langid = {french},180 note = {Source secondaire ; S18}181}182183@online{rbq2025cnb2020,184 author = {{Régie du bâtiment du Québec}},185 title = {Chapitre Bâtiment du Code de construction du Québec incluant le CNB 2020},186 date = {2025},187 url = {https://www.rbq.gouv.qc.ca/domaines-dintervention/batiment/la-reglementation/chapitre-batiment-du-code-de-construction/chapitre-batiment-du-code-de-construction-du-quebec-incluant-le-cnb-2020},188 urldate = {2026-11-02},189 langid = {french},190 note = {En vigueur le 17 avril 2025 ; S19}191}192193@online{rbq2026prolongation,194 author = {{Régie du bâtiment du Québec}},195 title = {Prolongation de la période transitoire en bâtiment et en électricité : règlements publiés pour entrée en vigueur},196 date = {2026-08-26},197 url = {https://www.rbq.gouv.qc.ca/salle-de-presse/les-nouvelles/nouvelles-detail/item/2026-08-26-prolongation-de-la-periode-transitoire-en-batiment-et-en-electricite-reglements-publies-pour-entree-en-vigueur},198 urldate = {2026-11-02},199 langid = {french},200 note = {S20}201}202203@report{ccq2025conventionresidentiel,204 author = {{APCHQ} and {CSD-Construction} and {CSN-Construction} and {Conseil provincial du Québec des métiers de la construction (International)} and {FTQ-Construction} and {SQC}},205 title = {Convention collective 2025--2029 pour le secteur résidentiel de l'industrie de la construction},206 institution = {Commission de la construction du Québec},207 date = {2025-07-27},208 url = {https://www.ccq.org/-/media/Project/Ccq/Ccq-Website/PDF/ConventionsCollectives/2025-2029/110455-110439-PD5147.pdf},209 urldate = {2026-11-02},210 langid = {french},211 note = {Annexes R et R-1 (taux de salaire), art. 24.02 ; S21}212}213214@online{ccq2026salaire,215 author = {{Commission de la construction du Québec}},216 title = {Salaire et taux},217 date = {2026},218 url = {https://www.ccq.org/fr-CA/avantages-sociaux/salaire-taux},219 urldate = {2026-11-02},220 langid = {french},221 note = {Majorations au 26 avril 2026 ; S22}222}223224@online{baticore2026cout,225 author = {{BatiCore}},226 title = {Coût réel d'un travailleur CCQ à l'heure : salaire, avantages et charges (2026)},227 date = {2026},228 url = {https://baticore.ca/outils/cout-travailleur-ccq},229 urldate = {2026-11-02},230 langid = {french},231 note = {Calculateur privé ; S23}232}233234@report{cnesst2026table,235 author = {{CNESST}},236 title = {Table des taux 2026 -- Unités de classification},237 institution = {Commission des normes, de l'équité, de la santé et de la sécurité du travail},238 date = {2026},239 url = {https://www.cnesst.gouv.qc.ca/sites/default/files/documents/table-taux-2025.pdf},240 urldate = {2026-11-02},241 langid = {french},242 note = {S24}243}244245@online{cnesst2025tauxmoyen,246 author = {{CNESST}},247 title = {La CNESST fixe le taux moyen de cotisation pour 2026},248 date = {2025-05-15},249 url = {https://www.cnesst.gouv.qc.ca/fr/salle-presse/communiques/taux-moyen-cotisation-2026},250 urldate = {2026-11-02},251 langid = {french},252 note = {S25}253}254255@online{quebechabitation2025classification,256 author = {{Québec habitation (APCHQ)}},257 title = {La Décision de classification 2026},258 date = {2025},259 url = {https://www.quebechabitation.ca/sst/la-decision-de-classification-2026},260 urldate = {2026-11-02},261 langid = {french},262 note = {S26}263}264265@online{rq2026remboursementneuve,266 author = {{Revenu Québec}},267 title = {Remboursement TPS/TVQ pour habitation neuve ou rénovée},268 date = {2026},269 url = {https://www.revenuquebec.ca/fr/citoyens/taxes/remboursement-de-taxes/remboursement-tpstvq-pour-habitation-neuve-ou-renovee},270 urldate = {2026-11-02},271 langid = {french},272 note = {S27}273}274275@online{rq2026premierehabitation,276 author = {{Revenu Québec}},277 title = {Remboursement de la TPS pour les acheteurs d'une première habitation neuve ou modifiée de façon majeure},278 date = {2026-03-16},279 url = {https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2026-03-16/remboursement-de-la-tps-pour-les-acheteurs-dune-premiere-habitation-neuve-ou-modifiee-de-facon-majeure},280 urldate = {2026-11-02},281 langid = {french},282 note = {Nouvelle fiscale ; S28}283}284285@online{fincanada2026c4,286 author = {{Ministère des Finances Canada}},287 title = {Le projet de loi visant à rendre le coût de la vie plus abordable reçoit la sanction royale},288 date = {2026-03-12},289 url = {https://www.canada.ca/fr/ministere-finances/nouvelles/2026/03/le-projet-de-loi-visant-a-rendre-le-cout-de-la-vie-plus-abordable-recoit-la-sanction-royale.html},290 urldate = {2026-11-02},291 langid = {french},292 note = {Projet de loi C-4 ; S29}293}294295@online{arc2026premierehabitation,296 author = {{Agence du revenu du Canada}},297 title = {Remboursement de la TPS/TVH pour les acheteurs d'une première habitation},298 date = {2026-06-16},299 url = {https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/remboursements-tps-tvh/remboursement-tps-tvh-acheteurs-premiere-habitations.html},300 urldate = {2026-11-02},301 langid = {french},302 note = {S30}303}304305@online{arc2026locatifs,306 author = {{Agence du revenu du Canada}},307 title = {Remboursement de la TPS/TVH pour immeubles d'habitation locatifs neufs},308 date = {2026-09-02},309 url = {https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/remboursements-tps-tvh/immeubles-habitation-locatifs-neufs.html},310 urldate = {2026-11-02},311 langid = {french},312 note = {Remboursement bonifié de 100~\% ; S31}313}314315@report{dpb2024locatifs,316 author = {{Directeur parlementaire du budget}},317 title = {Manque à gagner en raison de la bonification du remboursement de la TPS pour immeubles d'habitation locatifs},318 institution = {Bureau du directeur parlementaire du budget},319 date = {2024-05-09},320 url = {https://www.pbo-dpb.ca/fr/publications/RP-2425-003-S--foregone-revenue-from-enhanced-gst-rental-rebate-purpose-built-rental-housing--manque-gagner-raison-bonification-remboursement-tps-immeubles-habitation-locatifs},321 urldate = {2026-11-02},322 langid = {french},323 note = {RP-2425-003-S ; S32}324}325326@online{rq2026locatifpartiel,327 author = {{Revenu Québec}},328 title = {Remboursement partiel de la TPS et de la TVQ pour le propriétaire d'un immeuble d'habitation locatif},329 date = {2026},330 url = {https://www.revenuquebec.ca/fr/citoyens/taxes/remboursement-de-taxes/proprietaire-dun-immeuble-dhabitation-locatif/remboursement-partiel-tpstvq-immeuble-dhabitation-locatif},331 urldate = {2026-11-02},332 langid = {french},333 note = {S33}334}335336@online{rq2026locatifcomplet,337 author = {{Revenu Québec}},338 title = {Remboursement complet de la TPS pour le propriétaire d'un immeuble d'habitation à logements multiples construit spécialement pour la location},339 date = {2026},340 url = {https://www.revenuquebec.ca/fr/citoyens/taxes/remboursement-de-taxes/proprietaire-dun-immeuble-dhabitation-locatif/remboursement-complet-de-la-tps-pour-logements-multiples-construits-pour-la-location},341 urldate = {2026-11-02},342 langid = {french},343 note = {S34}344}345346@report{mfq2023depensesfiscales,347 author = {{Ministère des Finances du Québec}},348 title = {Dépenses fiscales -- Édition 2023},349 institution = {Gouvernement du Québec},350 date = {2023},351 url = {https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/Depenses_fiscales/AUTFR_Depenses_fiscales_2023.pdf},352 urldate = {2026-11-02},353 langid = {french},354 note = {Sections 3.1.3.4 et 3.1.3.5 (TVQ habitation neuve et locatif) ; S35}355}356357@online{davies2023tps,358 author = {{Davies Ward Phillips \& Vineberg}},359 title = {Nouveau remboursement de la TPS à l'égard des immeubles construits spécialement pour la location},360 date = {2023},361 url = {https://www.dwpv.com/fr-ca/insights/2023/new-gst-rebate-rental-property},362 urldate = {2026-11-02},363 langid = {french},364 note = {S36}365}366367@online{projethabitation2026tps,368 author = {{Projet Habitation}},369 title = {Remboursement de TPS et TVQ pour une maison neuve au Québec (2026)},370 date = {2026},371 url = {https://www.projethabitation.com/guide/remboursement-tps-tvq-maison-neuve-1},372 urldate = {2026-11-02},373 langid = {french},374 note = {Source secondaire ; S37}375}376377@online{quebec2026mutation,378 author = {{Cabinet de la première ministre du Québec}},379 title = {Québec vient en aide aux acheteurs d'une première habitation},380 date = {2026-04-17},381 url = {https://www.quebec.ca/nouvelles/actualites/details/quebec-vient-en-aide-aux-acheteurs-dune-premiere-habitation-69816},382 urldate = {2026-11-02},383 langid = {french},384 note = {Crédit d'impôt sur les droits de mutation ; S38}385}386387@legislation{qc2026a21,388 author = {{Gouvernement du Québec}},389 title = {Loi sur les architectes, RLRQ c. A-21},390 date = {2026-10-15},391 url = {https://www.legisquebec.gouv.qc.ca/fr/document/lc/a-21},392 urldate = {2026-11-02},393 langid = {french},394 note = {À jour au 15 octobre 2026 ; art. 16, 16.1, 16.2 ; S39}395}396397@legislation{qc2026i9,398 author = {{Gouvernement du Québec}},399 title = {Loi sur les ingénieurs, RLRQ c. I-9},400 date = {2026-10-15},401 url = {https://www.legisquebec.gouv.qc.ca/fr/document/lc/i-9},402 urldate = {2026-11-02},403 langid = {french},404 note = {À jour au 15 octobre 2026 ; art. 2, 3, 3.1 ; S40}405}406407@report{oiq2022aide,408 author = {{Ordre des ingénieurs du Québec}},409 title = {Aide à la décision -- Bâtiments},410 institution = {OIQ},411 date = {2022-01},412 url = {https://www.oiq.qc.ca/wp-content/uploads/2022/05/DSAJ_aide_decision_Batiments_2022.pdf},413 urldate = {2026-11-02},414 langid = {french},415 note = {S41}416}417418@online{oaq2023ingenieur,419 author = {{Ordre des architectes du Québec}},420 title = {Quand faut-il faire appel à l'ingénieur ?},421 date = {2023-06-15},422 url = {https://www.oaq.com/ressources/publications-ordre/quand-faut-il-faire-appel-a-lingenieur},423 urldate = {2026-11-02},424 langid = {french},425 note = {S42}426}427428@online{oaq2024usage,429 author = {{Ordre des architectes du Québec}},430 title = {Aide à la décision -- Usage principal du bâtiment},431 date = {2024},432 url = {https://www.oaq.com/application-loi-architectes/aide-a-la-decision/usage-principal-batiment},433 urldate = {2026-11-02},434 langid = {french},435 note = {S43}436}437438@legislation{qc2025c651r9,439 author = {{Gouvernement du Québec}},440 title = {Tarif d'honoraires pour services professionnels fournis au gouvernement par des architectes, RLRQ c. C-65.1, r. 9},441 date = {2025-07-05},442 url = {https://www.legisquebec.gouv.qc.ca/fr/document/rc/c-65.1,%20r.%209},443 urldate = {2026-11-02},444 langid = {french},445 note = {Abrogé le 5 juillet 2025 (D. 1745-2023) ; art. 20--21 et annexe I ; S44}446}447448@legislation{qc2025c651r12,449 author = {{Gouvernement du Québec}},450 title = {Tarif d'honoraires pour services professionnels fournis au gouvernement par des ingénieurs, RLRQ c. C-65.1, r. 12},451 date = {2025-07-05},452 url = {https://www.legisquebec.gouv.qc.ca/fr/document/rc/c-65.1,%20r.%2012},453 urldate = {2026-11-02},454 langid = {french},455 note = {Abrogé le 5 juillet 2025 (D. 1744-2023) ; art. 20--27 ; S45}456}457458@online{aappq2025guide,459 author = {{Association des architectes en pratique privée du Québec}},460 title = {Le nouveau Guide des services d'architecture en vigueur},461 url = {https://www.aappq.qc.ca/nouvelles/le-nouveau-guide-des-services-d-architecture-en-vigueur},462 urldate = {2026-11-02},463 langid = {french},464 note = {S46}465}466467@report{irac2009honoraires,468 author = {{Institut royal d'architecture du Canada}},469 title = {Un guide aidant à déterminer les honoraires appropriés pour les services d'un architecte},470 institution = {IRAC/RAIC},471 date = {2009},472 url = {https://cdn.prod.website-files.com/5dcc0ba676180b66876b2e0f/5e93426673fd9d1fd48526bf_Guide_honoraires.pdf},473 urldate = {2026-11-02},474 langid = {french},475 note = {Catégorie 2.1 et tableaux d'honoraires à pourcentage ; S47}476}477478@online{altus2026cpr,479 author = {{Altus Group}},480 title = {Altus Group Releases its 2026 Canadian Cost Guide},481 date = {2026-04-23},482 url = {https://www.altusgroup.com/press-releases/altus-group-releases-its-2026-canadian-cost-guide},483 urldate = {2026-11-02},484 note = {Communiqué ; guide accessible sur formulaire : https://www.altusgroup.com/featured-insights/canadian-cost-guide ; S48}485}486487@online{precedent2026costing,488 author = {{Precedent Developments}},489 title = {2026 Canadian Construction Costing Guide},490 date = {2026-02-28},491 url = {https://www.precedentdevelopments.ca/market-insights/2026-canadian-construction-costing-guide},492 urldate = {2026-11-02},493 note = {Reproduction du tableau résidentiel d'Altus Group 2026 Canadian Cost Guide, p. 5 ; S49}494}495496@online{altus2025costguide,497 author = {{Altus Group}},498 title = {2025 Canadian Cost Guide -- Costs are stabilizing despite looming threats on the horizon},499 date = {2025-03-27},500 url = {https://www.altusgroup.com/insights/canadian-cost-guide-2025-costs-are-stabilizing-despite-looming-threats},501 urldate = {2026-11-02},502 note = {S50}503}504505@online{rsmeans2026estimating,506 author = {{RSMeans Data from Gordian}},507 title = {What Is Construction Estimating?},508 url = {https://www.rsmeans.com/resources/what-is-construction-estimating},509 urldate = {2026-11-02},510 note = {Définition de Total Incl O\&P et des General Conditions ; S51}511}512513@online{rsmeans2026cci,514 author = {{RSMeans Data from Gordian}},515 title = {RSMeans City Cost Index},516 date = {2026},517 url = {https://www.rsmeans.com/rsmeans-city-cost-index},518 urldate = {2026-11-02},519 note = {S52}520}521522@report{martinez2018marshallswift,523 author = {Martinez, Edward},524 title = {Marshall \& Swift Commercial Building Cost Data -- Best Practices},525 institution = {CoreLogic (présentation au Lincoln Institute of Land Policy)},526 date = {2018-04},527 url = {https://www.lincolninst.edu/app/uploads/legacy-files/sources/events/martinez_marshall_and_swift.pdf},528 urldate = {2026-11-02},529 note = {Sections « What the Costs Contain / Do Not Contain » ; S53}530}531532@online{statcan2026ipcb,533 author = {{Statistique Canada}},534 title = {Indices des prix de la construction de bâtiments, troisième trimestre de 2026},535 date = {2026-10-29},536 url = {https://www150.statcan.gc.ca/n1/daily-quotidien/261029/dq261029e-fra.htm},537 urldate = {2026-11-02},538 langid = {french},539 note = {Le Quotidien ; tableau 18-10-0289-01 ; tableau 1 : https://www150.statcan.gc.ca/n1/daily-quotidien/261029/t001e-fra.htm ; S54}540}541542@online{schl2026misesenchantier,543 author = {{Société canadienne d'hypothèques et de logement}},544 title = {Mises en chantier d'habitations en septembre 2026},545 date = {2026-10-16},546 url = {https://www.cmhc-schl.gc.ca/salle-de-presse/news-releases/2026/mises-chantier-habitations-septembre-2026},547 urldate = {2026-11-02},548 langid = {french},549 note = {S55}550}551552@report{schl2025locatif,553 author = {{Société canadienne d'hypothèques et de logement}},554 title = {Rapport sur le marché locatif 2025},555 institution = {SCHL},556 date = {2025-12-11},557 url = {https://www.cmhc-schl.gc.ca/professionnels/marche-du-logement-donnees-et-recherche/marches-de-lhabitation/rapports-sur-le-marche-locatif},558 urldate = {2026-11-02},559 langid = {french},560 note = {Section Gatineau ; S56}561}562563@online{schl2026miannee,564 author = {{Société canadienne d'hypothèques et de logement}},565 title = {Mise à jour sur le marché locatif de mi-année 2026},566 date = {2026},567 url = {https://www.cmhc-schl.gc.ca/observateur-logement/2026/mise-a-jour-sur-le-marche-locatif-de-mi-annee-2026},568 urldate = {2026-11-02},569 langid = {french},570 note = {S57}571}572573@online{leaseup2026locatif,574 author = {{Lease-Up Report}},575 title = {26 881 logements locatifs mis en chantier en neuf mois},576 date = {2026-10},577 url = {https://leaseupreport.com/articles/mises-en-chantier-locatives-rmr-quebec-septembre-2026},578 urldate = {2026-11-02},579 langid = {french},580 note = {D'après Statistique Canada, tableau 34-10-0148-01 ; S58}581}582583@online{aiinsurance2024builders,584 author = {{Ai Insurance Organization Inc.}},585 title = {Builders Risk Insurance Canada: Cost \& Coverage},586 date = {2024},587 url = {https://getcertain.ca/business/contractors-insurance/builders-risk},588 urldate = {2026-11-02},589 note = {S59}590}591592@online{insureon2026builders,593 author = {{Insureon}},594 title = {Builder's Risk Insurance Cost},595 url = {https://www.insureon.com/small-business-insurance/builders-risk/cost},596 urldate = {2026-11-02},597 note = {S60}598}599600@online{fca2026bond,601 author = {{FCA Insurance (Firstbrook Cassie \& Anderson)}},602 title = {Surety and Performance Bond Cost},603 date = {2026},604 url = {https://fcainsurance.com/surety-and-performance-bond-cost},605 urldate = {2026-11-02},606 note = {S61}607}608609@online{sac2026performance,610 author = {{Surety Association of Canada}},611 title = {Performance Bonds},612 date = {2026},613 url = {https://suretycanada.com/SAC/SAC/Surety-Bonds/Performance-Bonds.aspx},614 urldate = {2026-11-02},615 note = {S62}616}617618@online{notairo2026frais,619 author = {{Notairo}},620 title = {Frais de notaire au Québec en 2026 : à quoi s'attendre},621 date = {2026},622 url = {https://notairo.com/blogs/news/frais-de-notaire-au-quebec-en-2026-a-quoi-s-attendre},623 urldate = {2026-11-02},624 langid = {french},625 note = {S63}626}627628@online{habitam2026notaire,629 author = {{Habitam}},630 title = {Prix d'un notaire au Québec en 2026 : frais détaillés},631 date = {2026-10-07},632 url = {https://habitam.ca/blogue/notaire/combien-coutent-services-notaire-quebec},633 urldate = {2026-11-02},634 langid = {french},635 note = {S64}636}637638@book{ai2020appraisal,639 author = {{Appraisal Institute}},640 title = {The Appraisal of Real Estate},641 edition = {15},642 publisher = {Appraisal Institute},643 location = {Chicago},644 date = {2020},645 isbn = {978-1-935328-78-0},646 pagetotal = {705},647 url = {https://www.appraisalinstitute.org/insights-and-resources/resources/books/the-appraisal-of-real-estate-15th-edition-pdf},648 urldate = {2026-11-02},649 note = {Chap. 29, p. 534 et 538 (extraits en accès libre) ; S65}650}651652@article{pomykacz2009defining,653 author = {Pomykacz, Mark},654 title = {Defining and Supporting Entrepreneurial Profit, Entrepreneurial Incentive, and External Obsolescence},655 journal = {The Appraisal Journal},656 volume = {77},657 number = {4},658 pages = {348--356},659 date = {2009},660 url = {https://federalappraisal.com/wp-content/uploads/2023/05/Defining-and-Supporting-Entrepreneurial-Profit-and-Incentive-and-External-Obsolescence.pdf},661 urldate = {2026-11-02},662 note = {Fall 2009 ; volume/numéro déduits de la pagination (non imprimés dans le PDF) ; sans DOI ; S66}663}664665@article{gould1995entrepreneurial,666 author = {Gould, Thomas R., Jr. and Smith, Halbert C.},667 title = {Entrepreneurial Profit Incentive and Marketwide External Obsolescence: Are They Mutually Exclusive?},668 journal = {The Appraisal Journal},669 volume = {63},670 number = {1},671 pages = {53--59},672 date = {1995-01},673 url = {https://www.proquest.com/openview/77e0024f107545c68f4858dad514aa5a/1?pq-origsite=gscholar&cbl=35147},674 urldate = {2026-11-02},675 note = {Sans DOI ; texte payant ; S67}676}677678@article{anglyn1992unearned,679 author = {Anglyn, William Ted},680 title = {Analyzing ``Unearned'' Entrepreneurial Profit},681 journal = {The Appraisal Journal},682 pages = {366--379},683 date = {1992-07},684 note = {Référence tirée de Pomykacz (2009) ; non consultée ; sans DOI ; S68}685}686687@article{mann1990entrepreneurial,688 author = {Mann},689 title = {Entrepreneurial Profit Should Be Considered in All Markets},690 journal = {The Real Estate Appraiser \& Analyst},691 date = {1990},692 url = {https://professional.sauder.ubc.ca/re_creditprogram/course_resources/courses/content/330/11_Mann%20-%20Entrepreneurial%20Profit%20Should%20be%20Considered%20in%20All%20Markets.pdf},693 urldate = {2026-11-02},694 note = {Winter 1990 ; prénom de l'auteur non confirmé ; S69}695}696697@article{williams1991development,698 author = {Williams, Joseph T.},699 title = {Real estate development as an option},700 journal = {The Journal of Real Estate Finance and Economics},701 volume = {4},702 number = {2},703 date = {1991},704 doi = {10.1007/BF00173124},705 url = {https://doi.org/10.1007/BF00173124},706 urldate = {2026-11-02},707 note = {S70}708}709710@article{geltner2020riskiness,711 author = {Geltner, David and Kumar, Anil and Van de Minne, Alex M.},712 title = {Riskiness of Real Estate Development: A Perspective from Urban Economics and Option Value Theory},713 journal = {Real Estate Economics},714 volume = {48},715 number = {2},716 pages = {406--445},717 date = {2020},718 doi = {10.1111/1540-6229.12258},719 url = {https://doi.org/10.1111/1540-6229.12258},720 urldate = {2026-11-02},721 note = {S71}722}723724@article{capozza2001residential,725 author = {Capozza, Dennis and Li, Yuming},726 title = {Residential Investment and Interest Rates: An Empirical Test of Land Development as a Real Option},727 journal = {Real Estate Economics},728 volume = {29},729 number = {3},730 pages = {503--519},731 date = {2001},732 doi = {10.1111/1080-8620.00020},733 url = {https://doi.org/10.1111/1080-8620.00020},734 urldate = {2026-11-02},735 note = {S72}736}737738@book{geltner2014commercial,739 author = {Geltner, David M. and Miller, Norman G. and Clayton, Jim and Eichholtz, Piet},740 title = {Commercial Real Estate Analysis and Investments},741 edition = {3},742 publisher = {OnCourse Learning},743 location = {Mason (OH)},744 date = {2014},745 isbn = {978-1-133-10882-5},746 url = {https://openlibrary.org/search?title=Commercial+Real+Estate+Analysis+and+Investments},747 urldate = {2026-11-02},748 note = {Copyright 2013 ; chapitres sur le développement non vérifiés ; S73}749}750751@article{kenley1986cashflow,752 author = {Kenley, Russell and Wilson, Owen D.},753 title = {A construction project cash flow model -- an idiographic approach},754 journal = {Construction Management and Economics},755 volume = {4},756 number = {3},757 pages = {213--232},758 date = {1986},759 doi = {10.1080/01446198600000017},760 url = {https://doi.org/10.1080/01446198600000017},761 urldate = {2026-11-02},762 note = {Courbe en S des décaissements ; S74}763}764765@online{cfpb2026appendixd,766 author = {{Consumer Financial Protection Bureau}},767 title = {Comment for Appendix D -- Multiple-Advance Construction Loans (Regulation Z, 12 CFR Part 1026)},768 url = {https://www.consumerfinance.gov/rules-policy/regulations/1026/Interp-D},769 urldate = {2026-11-02},770 note = {Règle du « one-half » pour l'estimation des intérêts de construction ; S75}771}772773@report{oeaq2025normes,774 author = {{Ordre des évaluateurs agréés du Québec}},775 title = {Normes de pratique professionnelle (version du 24 mars 2025)},776 institution = {OEAQ},777 date = {2025-03-24},778 url = {https://oeaq.qc.ca/wp-content/uploads/2025/03/NPP-24-mars-2025.pdf},779 urldate = {2026-11-02},780 langid = {french},781 note = {Section « A) Méthode du coût » et norme 20.1 ; S76}782}783784@online{mamh2026mefqconsulter,785 author = {{Ministère des Affaires municipales et de l'Habitation}},786 title = {Consulter le Manuel d'évaluation foncière du Québec},787 date = {2026-07-22},788 url = {https://www.quebec.ca/habitation-territoire/information-fonciere/evaluation-fonciere/manuel/consulter},789 urldate = {2026-11-02},790 langid = {french},791 note = {S77}792}793794@online{lendcity2026commercial,795 author = {{LendCity}},796 title = {Taux hypothécaires commerciaux Canada},797 date = {2026-10-23},798 url = {https://lendcity.ca/fr/commercial-mortgage-rates},799 urldate = {2026-11-02},800 langid = {french},801 note = {S78}802}803804@online{baril2026hausse,805 author = {Baril, Hélène},806 title = {Première hausse en trois ans : la Banque du Canada augmente son taux directeur},807 organization = {La Presse},808 date = {2026-10-28},809 url = {https://www.lapresse.ca/affaires/economie/2026-10-28/premiere-hausse-en-trois-ans/la-banque-du-canada-augmente-son-taux-directeur.php},810 urldate = {2026-11-02},811 langid = {french},812 note = {S79}813}814815@online{mancell2026gst,816 author = {Mancell, Cameron},817 title = {Aperçu du remboursement supplémentaire de la TPS pour les acheteurs d'une première maison},818 organization = {Wolters Kluwer},819 date = {2026-01-21},820 url = {https://www.wolterskluwer.com/fr-ca/expert-insights/gst-new-housing-rebate},821 urldate = {2026-11-02},822 langid = {french},823 note = {S80}824}825826@online{osler2023locatifs,827 author = {{Osler, Hoskin \& Harcourt}},828 title = {Remboursement bonifié de la TPS pour immeubles d'habitation locatifs pour les immeubles d'habitation construits expressément pour la location},829 date = {2023},830 url = {https://www.osler.com/fr/articles/mises-%C3%A0-jour/remboursement-bonifie-de-la-tps-pour-immeubles-d-habitation-locatifs-pour-les-immeubles-d-habitation},831 urldate = {2026-11-02},832 langid = {french},833 note = {S81}834}835836@online{stikeman2023locatifs,837 author = {{Stikeman Elliott}},838 title = {Annonce de la bonification du remboursement de la TPS pour immeubles d'habitation locatifs neufs},839 date = {2023},840 url = {https://stikeman.com/fr-CA/savoir/point-fiscal/annonce-bonification-remboursement-tps-immeubles-habitation-loca-neufs},841 urldate = {2026-11-02},842 langid = {french},843 note = {S82}844}845846@online{construmd2026charpentier,847 author = {{ConstruMD}},848 title = {Salaire charpentier-menuisier CCQ 2026},849 date = {2026},850 url = {https://construmd.com/fr/blog/charpentier-menuisier-quebec-salaire-dep-et-avenir},851 urldate = {2026-11-02},852 langid = {french},853 note = {Source secondaire ; S83}854}855856@report{apchq2019memoire,857 author = {{Association des professionnels de la construction et de l'habitation du Québec}},858 title = {Mémoire sur le projet de loi 29 (Loi sur les architectes, article 16.1)},859 institution = {APCHQ},860 date = {2019},861 url = {https://www.apchq.com/download/31cf8efd51dfc544018e44eea64694f9818f8f1b.pdf},862 urldate = {2026-11-02},863 langid = {french},864 note = {S84}865}866