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International Tax Treaties

Tax treaties exist between Canada and a number of countries, as well as between Québec and France. The purpose of such treaties is to ensure that individuals do not pay income tax on the same income in two different countries.

Tax treaties apply mainly where:

  • an individual is a resident of two countries under the tax laws of each of those countries;
  • an individual is a resident of one country, but earns income in another country.

Tax treaties cover only certain types of income. Income such as salaries and wages, for example, may be taxed in more than one country.

When determining in which country an individual's income should be taxed, the provisions of any tax treaties Canada has signed apply to Québec to the extent that they provide an exemption from tax for the individual—the income is taxable only in the other country. If a provision for an exemption exists, the individual will be able to claim a deduction for income exempt under a tax treaty (line 297 of the Québec income tax return).

If Canada or Québec has not signed a tax treaty with the country in which you have earned your income, or if the income is not tax exempt in the foreign country, you cannot claim the deduction for income exempt under a tax treaty. However, the foreign income tax you paid may entitle you to the foreign tax credit if you are a Québec resident.

Contact us if you would more information on how the province of Québec administers tax treaties.

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