The two main characters visit a bar where a waitress' breasts are briefly visible. However, her nipples are covered.
Two people have intercourse. While the scene is dark, you can briefly make out the woman's breast in one shot. Thrusting is clearly seen as the woman rides on top of the man.
Violence & Gore
Severe
The opening scene depicts a serial killer tattooing his currently live victim until he gains consciousness. Then the victim pleads with the killer to let him go, to no avail. After playing with his victim for a minute or so, the killer goes behind the victim and swings a stick or pool cue at the victim's head. You see him wind up and see the wound of the now deceased victim, but not very much actual gore. However, it is a quite violent scene meant to shock the viewer.
One character is shot in the shoulder while he is wearing a kevlar vest.
Profanity
Severe
There is swearing in French throughout the film "calice", "tabarnac", "de cris", "maudit", etc. In one scene Det. Bouchard explicitly explains the relative levels of severity of the French swears he uses, and gives their English equivalents: Fuck, Fucking, Motherfucker, Goddamn, Crap, Bitch.
Alcohol, Drugs & Smoking
Mild
The detectives search a house. In the basement is a marijuana grow-op. Bouchard triggers a trap that ignites the grow-op. Consequently the detectives are high afterwards. They joke, "have the munchies", forget what they are doing and giggle through the scene.
Bouchard smokes a lot of cigarettes throughout
Frightening & Intense Scenes
Moderate
Although an action comedy, the violence can be disturbing to some people.