The tax convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital between the French government and that of Canada was signed on May 2, 1975 and was amended in 1987, 1995 and 2010 (the " Convention ").
The Convention provides specific provisions for companies and businesses established in Canada but which continue to have links with France.
The taxes covered by the Tax Convention are:
- income tax including in the case of real estate sales;
- tax on companies registered in France or Canada;
- tax on gift tax (only for France).
We will return point by point to the different sources of income and their taxation.
