The interaction of atmospheric sulphur (S) was investigated within the canopies of two boreal forests in Québec, Canada. The net canopy exchange approach, i.e. the difference between S–SO 4 in throughfall and precipitation, suggests high proportion of dry deposition in winter (up to 53%) as compared to summer (1–9%). However, a 3.5‰ decrease in δ 18O–SO 4 throughfall in summer compared to incident precipitation points towards a much larger proportion of dry deposition during the warm season. We suggest that a significant fraction of dry deposition (about 1.2 kg ha −1 yr −1, representing 30–40% of annual wet S deposition) which contributed to the decreased δ 18O–SO 4 in throughfall was taken up by the canopy. Overall, these results showed that, contrary to what is commonly considered, S interchanges in the canopy could be important in boreal forests with low absolute atmospheric S depositions.