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, certain provisions of these treaties are taken into account in Québec's tax legislation.
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 cannot claim a deduction for income exempt under a tax treaty on your income tax return. However, the foreign income tax you paid may entitle you to the foreign tax credit.