OrbitaxThe protocol, signed on 3 September 2002 to the France and Quebec income tax treaty (entente fiscale) of 1 September 1987, entered into force on 1 August 2005. The purpose of this protocol is to harmonize the France-Quebec treaty with the modifications made in the protocol signed on 30 November 1995 to the France-Canada treaty.
|Treaty Development|France-Canada (Quebec)
Under the protocol, the maximum rates of withholding tax are:
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15% on dividends in general and 5% (instead of 10% as currently) on dividends paid to a company holding at least 10% of the capital of the company paying the dividends. The benefit of the avoir fiscal tax credit is extended to Quebec residents. It is, howev… |
