{"id":23387,"date":"2026-11-08T13:29:48","date_gmt":"2026-11-08T12:29:48","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/quebec\/double-imposition\/"},"modified":"2026-11-09T00:53:06","modified_gmt":"2026-11-08T23:53:06","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/quebec\/double-imposition\/","title":{"rendered":"Comment la France et le Qu\u00e9bec \u00e9vitent-ils de vous imposer deux fois\u00a0? 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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\":\"L\u2019imp\u00f4t qu\u00e9b\u00e9cois est-il d\u00e9ductible de mon revenu en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 22, paragraphe 1, a, l\u2019exclut ; il ouvre en revanche droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.\"}},{\"@type\":\"Question\",\"name\":\"Comment s\u2019articulent l\u2019imp\u00f4t qu\u00e9b\u00e9cois et l\u2019imp\u00f4t f\u00e9d\u00e9ral canadien pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les revenus vis\u00e9s \u00e0 l\u2019article 22, paragraphe 1, a, ii, la somme du cr\u00e9dit relatif \u00e0 l\u2019imp\u00f4t qu\u00e9b\u00e9cois et de celui relatif \u00e0 l\u2019imp\u00f4t pay\u00e9 au gouvernement du Canada ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.\"}},{\"@type\":\"Question\",\"name\":\"Comment le Qu\u00e9bec \u00e9vite-t-il la double imposition de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais de l\u2019imp\u00f4t qu\u00e9b\u00e9cois, pour la fraction qui n\u2019est pas imputable sur l\u2019imp\u00f4t payable au gouvernement du Canada, et peut tenir compte des revenus exempt\u00e9s pour calculer l\u2019imp\u00f4t sur les autres revenus (article 22, paragraphe 2, a et e).\"}}]}<\/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\/quebec\/\">France\u2013Qu\u00e9bec<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Qu\u00e9bec<\/span><span class=\"metaline\">Entente fiscale du 1er septembre 1987 entre la France et le Qu\u00e9bec, modifi\u00e9e par l\u2019avenant du 3 septembre 2002<\/span><\/div>\n<h1>Comment la France et le Qu\u00e9bec \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 22 de l\u2019entente fiscale<\/h1>\n<p class=\"lead\">Pour un r\u00e9sident de France, les revenus qu\u00e9b\u00e9cois sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, qui accorde un cr\u00e9dit d\u2019imp\u00f4t. Selon le revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant ou \u00e0 l\u2019imp\u00f4t qu\u00e9b\u00e9cois support\u00e9\u00a0; dans ce second cas, il se cumule avec le cr\u00e9dit f\u00e9d\u00e9ral dans la limite de l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-quebec.webp\" alt=\"Qu\u00e9bec, Canada\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Qu\u00e9bec, Canada<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus qu\u00e9b\u00e9cois imposables au Qu\u00e9bec sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t qu\u00e9b\u00e9cois n\u2019est pas d\u00e9ductible mais ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 22, paragraphe 1, a).<\/li><li>Pour les salaires, loyers, b\u00e9n\u00e9fices et pensions, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, i).<\/li><li>Pour certaines plus-values, les jetons de pr\u00e9sence, les navigants, les artistes et sportifs et les rentes, il est \u00e9gal \u00e0 l\u2019imp\u00f4t qu\u00e9b\u00e9cois effectivement support\u00e9\u00a0; avec le cr\u00e9dit relatif \u00e0 l\u2019imp\u00f4t f\u00e9d\u00e9ral, il ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 Qu\u00e9bec, l\u2019imp\u00f4t fran\u00e7ais est d\u00e9duit de l\u2019imp\u00f4t qu\u00e9b\u00e9cois pour la fraction qui n\u2019est pas imputable sur l\u2019imp\u00f4t payable au gouvernement du Canada (article 22, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t pour un r\u00e9sident de France\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>Salaire d\u2019un emploi exerc\u00e9 au Qu\u00e9bec<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Pension de source qu\u00e9b\u00e9coise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Loyers d\u2019un bien situ\u00e9 au Qu\u00e9bec<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Plus-value immobili\u00e8re au Qu\u00e9bec<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t qu\u00e9b\u00e9cois, plafond commun avec le f\u00e9d\u00e9ral<\/span><span class=\"ref\">Art. 22 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Jetons de pr\u00e9sence d\u2019une soci\u00e9t\u00e9 qu\u00e9b\u00e9coise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t qu\u00e9b\u00e9cois, plafond commun avec le f\u00e9d\u00e9ral<\/span><span class=\"ref\">Art. 22 \u00a7 1 a ii<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent du Qu\u00e9bec et qui sont imposables ou ne sont imposables qu\u2019au Qu\u00e9bec, conform\u00e9ment aux dispositions de la pr\u00e9sente Entente, sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t qu\u00e9b\u00e9cois n\u2019est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1, a, ii<\/span><p>\u00ab Toutefois, la somme de ce cr\u00e9dit et du cr\u00e9dit relatif \u00e0 l\u2019imp\u00f4t pay\u00e9 au Gouvernement du Canada ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 22 modifi\u00e9 par l\u2019article 19 de l\u2019avenant du 3 septembre 2002. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul de l\u2019imp\u00f4t fran\u00e7ais correspondant<\/h2><p>Pour un revenu soumis au bar\u00e8me progressif, l\u2019article 22, paragraphe 1, d, d\u00e9finit cet imp\u00f4t en deux temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Taux moyen<\/b><span>Imp\u00f4t effectivement d\u00fb sur le revenu net global, divis\u00e9 par ce revenu net global.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Application<\/b><span>Ce taux moyen est appliqu\u00e9 au montant net imposable du revenu qu\u00e9b\u00e9cois.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux proportionnel<\/b><span>Si l\u2019imp\u00f4t est calcul\u00e9 \u00e0 taux proportionnel, montant net imposable multipli\u00e9 par le taux effectivement appliqu\u00e9.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond commun<\/b><span>Les cr\u00e9dits qu\u00e9b\u00e9cois et f\u00e9d\u00e9ral r\u00e9unis ne d\u00e9passent pas cet imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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\/quebec\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Qu\u00e9bec \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un revenu qu\u00e9b\u00e9cois peut supporter trois imp\u00f4ts\u00a0: qu\u00e9b\u00e9cois, f\u00e9d\u00e9ral canadien et fran\u00e7ais. Pour un salaire, une pension ou des loyers, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais efface l\u2019imp\u00f4t fran\u00e7ais sur ce revenu, qui reste pris en compte dans le calcul. Pour une plus-value ou des jetons de pr\u00e9sence, les cr\u00e9dits qu\u00e9b\u00e9cois et f\u00e9d\u00e9ral r\u00e9unis sont plafonn\u00e9s \u00e0 l\u2019imp\u00f4t fran\u00e7ais\u00a0: un exc\u00e9dent d\u2019imp\u00f4t canadien n\u2019est pas r\u00e9cup\u00e9r\u00e9 en France. La d\u00e9claration se pr\u00e9pare en combinant l\u2019entente et la convention France\u2013Canada.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=quebec-double-imposition-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 calculer ma double imposition<\/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 percevez des revenus du Qu\u00e9bec en \u00e9tant r\u00e9sident de France, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=quebec-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/quebec\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/quebec\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/quebec\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/quebec\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/quebec\/\">Convention France\u2013Qu\u00e9bec : 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\/quebec\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/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-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>L\u2019imp\u00f4t qu\u00e9b\u00e9cois est-il d\u00e9ductible de mon revenu en France\u00a0?<\/summary><p>Non. L\u2019article 22, paragraphe 1, a, l\u2019exclut\u00a0; il ouvre en revanche droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.<\/p><\/details><details><summary>Comment s\u2019articulent l\u2019imp\u00f4t qu\u00e9b\u00e9cois et l\u2019imp\u00f4t f\u00e9d\u00e9ral canadien pour un r\u00e9sident de France\u00a0?<\/summary><p>Pour les revenus vis\u00e9s \u00e0 l\u2019article 22, paragraphe 1, a, ii, la somme du cr\u00e9dit relatif \u00e0 l\u2019imp\u00f4t qu\u00e9b\u00e9cois et de celui relatif \u00e0 l\u2019imp\u00f4t pay\u00e9 au gouvernement du Canada ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/p><\/details><details><summary>Comment le Qu\u00e9bec \u00e9vite-t-il la double imposition de ses r\u00e9sidents\u00a0?<\/summary><p>Il d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais de l\u2019imp\u00f4t qu\u00e9b\u00e9cois, pour la fraction qui n\u2019est pas imputable sur l\u2019imp\u00f4t payable au gouvernement du Canada, et peut tenir compte des revenus exempt\u00e9s pour calculer l\u2019imp\u00f4t sur les autres revenus (article 22, paragraphe 2, a et e).<\/p><\/details><\/div>\n<p class=\"source\">Source : Entente fiscale du 1er septembre 1987 entre la France et le Qu\u00e9bec, modifi\u00e9e par l\u2019avenant du 3 septembre 2002 \u2014 Convention avec le Qu\u00e9bec (impots.gouv.fr). Statut : En vigueur\u00a0; l\u2019entente porte sur les imp\u00f4ts per\u00e7us par le gouvernement du Qu\u00e9bec, l\u2019imp\u00f4t f\u00e9d\u00e9ral canadien relevant de la convention France\u2013Canada. 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 Qu\u00e9bec ?<\/span><h3>Faire calculer ma double imposition\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=quebec-double-imposition-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/quebec\/\">Convention France\u2013Qu\u00e9bec : 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 Qu\u00e9bec ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=quebec-double-imposition-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 i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Qu\u00e9bec \u203a Article 22 \u00b7 Double imposition Convention France\u2013Qu\u00e9becEntente fiscale du 1er septembre 1987 entre la France et le Qu\u00e9bec, modifi\u00e9e par l\u2019avenant du 3 septembre 2002<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22497,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23387","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=23387"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23387\/revisions"}],"predecessor-version":[{"id":29270,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23387\/revisions\/29270"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22497"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}