Estate Taxes (France-Canada)
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.
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.