{"id":22734,"date":"2026-11-08T11:58:24","date_gmt":"2026-11-08T10:58:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/canada\/interets\/"},"modified":"2026-11-08T23:40:19","modified_gmt":"2026-11-08T22:40:19","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/canada\/interets\/","title":{"rendered":"Int\u00e9r\u00eats d\u2019un placement ou d\u2019un pr\u00eat entre la France et le Canada\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Le Canada peut-il pr\u00e9lever un imp\u00f4t sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, dans la limite de 10 % du montant brut (article 11, paragraphe 2), sauf dans les cas o\u00f9 les paragraphes 3 et 4 r\u00e9servent l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence, notamment pour les titres \u00e9mis par un \u00c9tat ou une collectivit\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition des int\u00e9r\u00eats canadiens ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle accorde un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t canadien effectivement support\u00e9 conform\u00e9ment \u00e0 l\u2019article 11, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Une obligation avec participation aux b\u00e9n\u00e9fices rel\u00e8ve-t-elle de l\u2019article 11 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Le terme \u00ab int\u00e9r\u00eats \u00bb vise les revenus des cr\u00e9ances assorties ou non d\u2019une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, \u00e0 l\u2019exclusion des revenus vis\u00e9s \u00e0 l\u2019article 10 (article 11, paragraphe 5).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/canada\/\">France\u2013Canada<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Canada<\/span><span class=\"metaline\">Convention du 2 mai 1975, modifi\u00e9e par les avenants du 16 janvier 1987, du 30 novembre 1995 et du 2 f\u00e9vrier 2010, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Int\u00e9r\u00eats d\u2019un placement ou d\u2019un pr\u00eat entre la France et le Canada\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de celui qui les per\u00e7oit, et aussi dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent, dans la limite de 10 % du montant brut. Les titres \u00e9mis par un \u00c9tat ou une collectivit\u00e9 et plusieurs cat\u00e9gories de cr\u00e9ances \u00e9chappent \u00e0 l\u2019imp\u00f4t \u00e0 la source.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/canada\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/canada\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/canada\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/canada\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-canada.webp\" alt=\"Lac Moraine, Banff, Canada\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Lac Moraine, Banff, Canada<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>Ils sont aussi imposables dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent, dans la limite de 10 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats d\u2019obligations, billets ou bons \u00e9mis par un \u00c9tat, une subdivision politique ou une collectivit\u00e9 locale ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence (article 11, paragraphe 4, a).<\/li><li>Pas d\u2019imp\u00f4t \u00e0 la source non plus sur les p\u00e9nalit\u00e9s de retard, les int\u00e9r\u00eats entre banques centrales et ceux de ventes \u00e0 cr\u00e9dit entre entreprises non associ\u00e9es (article 11, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, obligations d\u2019une soci\u00e9t\u00e9 canadienne<\/span><span class=\"etat \">Les deux\u00a0: Canada 10 % maximum, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Canada, obligations d\u2019\u00c9tat fran\u00e7aises<\/span><span class=\"etat \">Canada seulement<\/span><span class=\"ref\">Art. 11 \u00a7 4 a<\/span><\/div><div class=\"r\"><span>P\u00e9nalit\u00e9s pour paiement tardif<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices ou des professions ind\u00e9pendantes<\/span><span class=\"ref\">Art. 11 \u00a7 6<\/span><\/div><\/div><p class=\"note2\">Les int\u00e9r\u00eats vers\u00e9s \u00e0 un fonds de pension exon\u00e9r\u00e9 de l\u2019autre \u00c9tat sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source, sous conditions (article 29, paragraphe 7).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais, si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 4, a<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant qui en est le b\u00e9n\u00e9ficiaire effectif, au titre d\u2019une obligation, d\u2019un billet, d\u2019un bon [\u2026] ou d\u2019un autre titre analogue d\u2019un Etat contractant ou de l\u2019une de ses subdivisions politiques ou collectivit\u00e9s locales, ne sont imposables que dans cet autre Etat\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Quatre v\u00e9rifications<\/h2><p>Avant d\u2019appliquer l\u2019article 11 \u00e0 un placement ou \u00e0 un pr\u00eat\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Origine<\/b><span>Les int\u00e9r\u00eats proviennent de l\u2019\u00c9tat du d\u00e9biteur, ou de celui de l\u2019\u00e9tablissement stable qui en supporte la charge (paragraphe 7).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>\u00c9metteur public<\/b><span>Un titre \u00e9mis par un \u00c9tat ou une collectivit\u00e9 \u00e9chappe \u00e0 l\u2019imp\u00f4t \u00e0 la source (paragraphe 4).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Plafond<\/b><span>Dans les autres cas, l\u2019imp\u00f4t \u00e0 la source ne peut d\u00e9passer 10 % du montant brut.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Montant normal<\/b><span>Entre parties li\u00e9es, la convention ne s\u2019applique qu\u2019au montant d\u2019int\u00e9r\u00eats qui aurait \u00e9t\u00e9 convenu sans ces relations (paragraphe 8).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/associe-d-un-cabinet-d-avocats-a-montreal-mais-ne-percevant-que-des-pensions\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>2 octobre 2025<\/small><\/div><p>Associ\u00e9 d&#x27;un cabinet d&#x27;avocats \u00e0 Montr\u00e9al mais ne percevant que des pensions fran\u00e7aises\u00a0: domicili\u00e9 en France par le centre de ses int\u00e9r\u00eats \u00e9conomiques et impos\u00e9 avec son \u00e9pouse<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/administrateur-canadien-de-trusts-a-beneficiaires-francais-les-amendes-pour\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>12 mai 2022<\/small><\/div><p>Administrateur canadien de trusts \u00e0 b\u00e9n\u00e9ficiaires fran\u00e7ais\u00a0: les amendes pour d\u00e9faut de d\u00e9claration des trusts sont confirm\u00e9es<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-de-saint-nazaire-percevant-des-rentes-du-quebec-ce-sont-des-pensions\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>30 septembre 2022<\/small><\/div><p>Retrait\u00e9s de Saint-Nazaire percevant des \u00ab\u00a0rentes\u00a0\u00bb du Qu\u00e9bec\u00a0: ce sont des pensions de retraite au sens de la convention franco-canadienne, et le cr\u00e9dit d&#x27;imp\u00f4t est limit\u00e9 \u00e0 l&#x27;imp\u00f4t fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/canada\/#decisions\">Voir les 11 d\u00e9cisions qui concernent le Canada \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France qui d\u00e9tient des obligations de soci\u00e9t\u00e9s canadiennes, l\u2019imp\u00f4t canadien est limit\u00e9 \u00e0 10 % et s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de celui-ci. Les titres publics, eux, ne supportent pas d\u2019imp\u00f4t canadien au titre de la convention. Pour un pr\u00eat familial ou intragroupe entre les deux pays, un taux sup\u00e9rieur \u00e0 ce qu\u2019auraient convenu des parties ind\u00e9pendantes sort en partie du champ de la convention\u00a0: les conditions du pr\u00eat se fixent avec ces r\u00e8gles en t\u00eate.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=canada-interets-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire examiner mes placements<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous d\u00e9tenez des obligations, des comptes ou des pr\u00eats dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=canada-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/canada\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/canada\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/canada\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/canada\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/canada\/\">Convention France\u2013Canada : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/canada\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/canada\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Le Canada peut-il pr\u00e9lever un imp\u00f4t sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de France\u00a0?<\/summary><p>Oui, dans la limite de 10 % du montant brut (article 11, paragraphe 2), sauf dans les cas o\u00f9 les paragraphes 3 et 4 r\u00e9servent l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence, notamment pour les titres \u00e9mis par un \u00c9tat ou une collectivit\u00e9.<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition des int\u00e9r\u00eats canadiens\u00a0?<\/summary><p>Elle accorde un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t canadien effectivement support\u00e9 conform\u00e9ment \u00e0 l\u2019article 11, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a, ii).<\/p><\/details><details><summary>Une obligation avec participation aux b\u00e9n\u00e9fices rel\u00e8ve-t-elle de l\u2019article 11\u00a0?<\/summary><p>Oui. Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb vise les revenus des cr\u00e9ances assorties ou non d\u2019une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, \u00e0 l\u2019exclusion des revenus vis\u00e9s \u00e0 l\u2019article 10 (article 11, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 2 mai 1975, modifi\u00e9e par les avenants du 16 janvier 1987, du 30 novembre 1995 et du 2 f\u00e9vrier 2010, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Canada modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez au Canada ?<\/span><h3>Faire examiner mes placements\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=canada-interets-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Canada<\/span><div class=\"rel\"><a href=\"\/decisions\/couple-parti-en-espagne-puis-au-canada-les-avis-envoyes-a-l-adresse-espagnole\/\">Couple parti en Espagne puis au Canada\u00a0: les avis envoy\u00e9s \u00e0 l&#x27;adresse espagnole d\u00e9clar\u00e9e et une mise en demeure \u00ab\u00a0non r\u00e9clam\u00e9e\u00a0\u00bb rendent l&#x27;imp\u00f4t exigible et interrompent la prescription<small>TA Montreuil, 20 d\u00e9cembre 2022<\/small><\/a><a href=\"\/decisions\/intermediation-immobiliere-facturee-par-une-societe-canadienne-sans-salarie-les\/\">Interm\u00e9diation immobili\u00e8re factur\u00e9e par une soci\u00e9t\u00e9 canadienne sans salari\u00e9\u00a0: les honoraires sont impos\u00e9s au nom du r\u00e9sident fran\u00e7ais qui a rendu le service, avec 80 % de majoration pour activit\u00e9 occulte<small>TA Paris, 8 d\u00e9cembre 2023<\/small><\/a><a href=\"\/decisions\/societes-canadienne-et-luxembourgeoise-dirigees-depuis-un-cabinet-parisien\/\">Soci\u00e9t\u00e9s canadienne et luxembourgeoise dirig\u00e9es depuis un cabinet parisien\u00a0: b\u00e9n\u00e9fices imposables en France et distribu\u00e9s au \u00ab\u00a0ma\u00eetre de l&#x27;affaire\u00a0\u00bb<small>CAA Paris, 11 avril 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/canada\/\">Convention France\u2013Canada : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez au Canada ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=canada-interets-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var 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