In January 2002, 75 taxation agreements between Canada and other countries were in force, seven had been signed but were not in force, 11 were being negotiated and 11 others were being renegotiated.
Une convention renégociée était signée mais non encore en vigueur Selon chaque convention fiscale, le Canada retient un impôt à la source sur les rentes du Québec versées à des non-résidents.