{"id":23389,"date":"2026-11-08T13:30:05","date_gmt":"2026-11-08T12:30:05","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/quebec\/interets\/"},"modified":"2026-11-09T00:53:17","modified_gmt":"2026-11-08T23:53:17","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/quebec\/interets\/","title":{"rendered":"Int\u00e9r\u00eats entre la France et le Qu\u00e9bec\u00a0: qui les impose\u00a0? L\u2019article 11 de l\u2019entente fiscale"},"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\":\"La France peut-elle pr\u00e9lever un imp\u00f4t sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Qu\u00e9bec ?\",\"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 au Qu\u00e9bec, notamment pour les titres \u00e9mis par la France ou ses collectivit\u00e9s territoriales.\"}},{\"@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).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats d\u2019un cr\u00e9dit \u00e0 l\u2019exportation qu\u00e9b\u00e9cois sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les int\u00e9r\u00eats pay\u00e9s en raison d\u2019un pr\u00eat ou d\u2019un cr\u00e9dit fait, consenti ou garanti par un organisme gouvernemental qu\u00e9b\u00e9cois ayant pour but de promouvoir les exportations ne sont imposables qu\u2019au Qu\u00e9bec (article 11, paragraphe 4, b).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats entre la France et le Qu\u00e9bec\u00a0: qui les impose\u00a0? L\u2019article 11 de l\u2019entente fiscale<\/h1>\n<p class=\"lead\">Pour l\u2019imp\u00f4t qu\u00e9b\u00e9cois, les int\u00e9r\u00eats ne sont imposables que dans la Partie o\u00f9 r\u00e9side celui qui les per\u00e7oit. La France conserve un droit d\u2019imposer, limit\u00e9 \u00e0 10 %, sur les int\u00e9r\u00eats de source fran\u00e7aise vers\u00e9s \u00e0 un r\u00e9sident du Qu\u00e9bec, sauf pour certaines cr\u00e9ances.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 int\u00e9r\u00eats provenant d\u2019une Partie et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans la Partie de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>Les int\u00e9r\u00eats de source fran\u00e7aise sont aussi imposables en France, dans la limite de 10 % du montant brut si le b\u00e9n\u00e9ficiaire effectif r\u00e9side au Qu\u00e9bec (article 11, paragraphe 2).<\/li><li>Ne sont imposables qu\u2019au Qu\u00e9bec les int\u00e9r\u00eats de titres \u00e9mis par la France ou ses collectivit\u00e9s territoriales, les p\u00e9nalit\u00e9s de retard et ceux de ventes \u00e0 cr\u00e9dit entre entreprises non associ\u00e9es (article 11, paragraphes 3 et 4).<\/li><li>L\u2019entente ne pr\u00e9voit pas de pr\u00e9l\u00e8vement qu\u00e9b\u00e9cois sur les int\u00e9r\u00eats de source qu\u00e9b\u00e9coise vers\u00e9s \u00e0 un r\u00e9sident de France\u00a0; l\u2019imp\u00f4t f\u00e9d\u00e9ral canadien rel\u00e8ve de la convention France\u2013Canada.<\/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 du Qu\u00e9bec, obligations d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Les deux\u00a0: France 10 % maximum, d\u00e9duction au Qu\u00e9bec<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Qu\u00e9bec, obligations \u00e9mises par l\u2019\u00c9tat fran\u00e7ais<\/span><span class=\"etat \">Qu\u00e9bec seulement<\/span><span class=\"ref\">Art. 11 \u00a7 4 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source qu\u00e9b\u00e9coise<\/span><span class=\"etat fr\">France seulement pour l\u2019imp\u00f4t qu\u00e9b\u00e9cois<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019autre Partie<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices ou des professions lib\u00e9rales<\/span><span class=\"ref\">Art. 11 \u00a7 6<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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&#x27;une Partie contractante et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Partie contractante ne sont imposables que dans cette autre Partie. 2. Toutefois, les int\u00e9r\u00eats qui proviennent de France sont aussi imposables en France selon la l\u00e9gislation fran\u00e7aise\u00a0; mais si le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats est un r\u00e9sident du Qu\u00e9bec, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent de leur montant brut. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 4, a<\/span><p>\u00ab Les int\u00e9r\u00eats provenant de France et pay\u00e9s \u00e0 un r\u00e9sident du Qu\u00e9bec qui en est le b\u00e9n\u00e9ficiaire effectif, au titre d&#x27;une obligation, d&#x27;un billet, d&#x27;un bon ou d&#x27;un autre titre analogue \u00e9mis par la France ou l&#x27;une de ses collectivit\u00e9s territoriales, ne sont imposables qu&#x27;au Qu\u00e9bec\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 11, paragraphes 1 et 3, modifi\u00e9s par l\u2019article 10 de l\u2019avenant du 3 septembre 2002. 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 la Partie du d\u00e9biteur, ou de celle 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 fran\u00e7ais<\/b><span>Un titre \u00e9mis par la France ou ses collectivit\u00e9s \u00e9chappe \u00e0 l\u2019imp\u00f4t fran\u00e7ais (paragraphe 4).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Plafond<\/b><span>Dans les autres cas, l\u2019imp\u00f4t fran\u00e7ais sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Qu\u00e9bec ne peut d\u00e9passer 10 %.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Montant normal<\/b><span>Entre parties li\u00e9es, l\u2019entente 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\/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>Pour un r\u00e9sident du Qu\u00e9bec qui d\u00e9tient des obligations de soci\u00e9t\u00e9s fran\u00e7aises, l\u2019imp\u00f4t fran\u00e7ais est limit\u00e9 \u00e0 10 % et se d\u00e9duit ensuite de l\u2019imp\u00f4t qu\u00e9b\u00e9cois, pour la part non imput\u00e9e sur l\u2019imp\u00f4t f\u00e9d\u00e9ral. Les titres \u00e9mis par l\u2019\u00c9tat fran\u00e7ais ou ses collectivit\u00e9s ne supportent pas d\u2019imp\u00f4t fran\u00e7ais au titre de l\u2019entente. Pour un r\u00e9sident de France, l\u2019entente \u00e9carte l\u2019imp\u00f4t qu\u00e9b\u00e9cois sur des int\u00e9r\u00eats de source qu\u00e9b\u00e9coise\u00a0; l\u2019imp\u00f4t f\u00e9d\u00e9ral suit la convention France\u2013Canada. Les conditions d\u2019un pr\u00eat transfrontalier 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=quebec-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 entre la France et le Qu\u00e9bec\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-interets-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\/\" class=\"cur\"><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\/\"><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-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>La France peut-elle pr\u00e9lever un imp\u00f4t sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Qu\u00e9bec\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 au Qu\u00e9bec, notamment pour les titres \u00e9mis par la France ou ses collectivit\u00e9s territoriales.<\/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><details><summary>Les int\u00e9r\u00eats d\u2019un cr\u00e9dit \u00e0 l\u2019exportation qu\u00e9b\u00e9cois sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Non. Les int\u00e9r\u00eats pay\u00e9s en raison d\u2019un pr\u00eat ou d\u2019un cr\u00e9dit fait, consenti ou garanti par un organisme gouvernemental qu\u00e9b\u00e9cois ayant pour but de promouvoir les exportations ne sont imposables qu\u2019au Qu\u00e9bec (article 11, paragraphe 4, b).<\/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 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=quebec-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\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-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 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 11 \u00b7 Int\u00e9r\u00eats 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 Int\u00e9r\u00eats<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-23389","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23389","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=23389"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23389\/revisions"}],"predecessor-version":[{"id":29274,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23389\/revisions\/29274"}],"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=23389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}