3 Hearts

While passing through a Quebec town, Marc, a tax auditor, falls in love with Sylvie, an unhappily married woman he meets one night. They promise to meet a few days later in Paris but neglect to exchange phone numbers. When he suddenly becomes sick, Marc misses the appointment, leaving Sylvie with a husband she does not love, and with whom she will soon emigrate to the United States.

Back in Quebec, several weeks later, the tax auditor comes to the aid of Sophie, an antique dealer forced to undergo an audit. He unaware that she is Sylvie’s sister and she doesn’t know he's the one who broke her sister’s heart. Marc and Sophie begin an affair, under the watchful eye of the mother of the two women.