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Estate Taxes (France-Canada)

Published on February 22, 2012
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ESTATE TAXES

The provisions to avoid double taxation between France and Canada in estate tax matters are provided in article 23 of the French-Canadian income tax treaty of May 2, 1975.

Details:

- a. When a deceased person was domiciled abroad, only the French assets are liable to estate taxes in France. Taxable assets include properties, tangible assets and shares in French companies.
- b. When a deceased person was domiciled abroad and when the heirs are also domiciled abroad, foreign securities are not subject to French estate taxes.

COMPUTATION OF ESTATE TAXES IN FRANCE

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