Tax: The Canada–Vietnam agreement
The agreement, signed on 14 November 1997, is in force and appears on Finance Canada's list. For salary, Vietnam may tax pay for work done in Vietnam, but only Canada may if you are in Vietnam no more than 183 days in any 12-month period, your employer is not a resident of Vietnam, and a Vietnamese permanent establishment or fixed base does not bear the pay.
More detail
For independent professional work, fees are taxable only in the country where you are resident unless you have a fixed base regularly available in the other country. Canada deducts tax paid in Vietnam on Vietnam-source income from its own tax on that income. How Vietnam applies the agreement to a visitor working online, and whether its 2026 law changes that, is not stated in the sources read.
Sources: Global Affairs Canada (Treaty Information), Department of Finance Canada. Checked 15 October 2026.