Toman lost his life while serving his country in the First World War on 2 May 1917.
He had played 29 times in two spells at Everton between 1899 and 1901, scoring 10 goals.
Serious injury curtailed his footballing career before he became a ship steward and Lance Corporal of the Liverpool King's Regiment.
Club officials were joined by members of the Everton Heritage Society, fans and Everton club chaplain Reverend Harry Ross at the cemetery in Erquinghem-Lys - 10 miles away from Lille where Everton are set for Europa League action on Thursday evening.
Chief Executive Robert Elstone laid a wreath at Toman's grave after readings and a minute's silence for the fallen serviceman.
Reverend Ross said: "It's important that we remember those who died in the war, including Everton players and fans. We came here to Lille to remember Wilf Toman and at the same time we remember those who were killed in the Battle of the Somme.
"Our club has a heart to think of these things and it was a wonderful tribute."