TN 16 (11-96)

The following sections provide a summary of the coverage provisions of the agreement with Canada and the understanding with Quebec. The provisions of the agreement and the understanding are virtually identical. Therefore, unless otherwise specified, references to the agreement will include the understanding with Quebec.

One of the purposes of the agreement is to eliminate dual coverage (i.e., situations where a worker is covered under the laws of both countries with respect to the same services.) The agreement is intended to eliminate dual coverage and taxation by continuing the worker's coverage only under the system of the country to whose economy the worker has the more direct connection. Specific information on how the agreement is to be applied is contained in the following sections.