International Tax Treaties
Tax treaties exist between Québec and France, as well as between Canada and several other countries. The purpose of such treaties is to ensure that people do not pay income tax on the same income in two different countries. Although Québec is not a party to the tax treaties signed by Canada, Québec's tax legislation allows for certain provisions of Canada's treaties to be taken into account.
The Canada Revenue Agency's International Tax Services Office can provide additional information on such treaties and agreements.
If Canada or Québec has not signed a tax treaty with the country in which you earned your income, you will not be entitled to a deduction for income exempt under a tax treaty. However, the foreign income tax you paid may entitle you to the foreign tax credit.