Consultant · Canada Business Tax · Legal Quotient Consultants
From the monthly books to the corporate return
Abhishek Kashyap works on Canada business tax, accounting and bookkeeping at Legal Quotient Consultants. For a small or owner-managed Canadian company these are one job, not three: the return is only as reliable as the ledger it comes from.
His work runs the whole length of it, from keeping the books through the year to preparing the year-end numbers the corporate return is built on.
- Canada business tax
- Accounting and bookkeeping
Areas of expertise
Canadian corporate tax
T2 returns and schedules.
Bookkeeping
Monthly books and reconciliations.
Year-end accounts
Financial statements for the corporate return.
What Abhishek handles
Bookkeeping
monthly books kept current, with bank and card accounts reconciled.
Year-end accounts
the financial statements a Canadian corporation files with its return.
Corporate returns
the T2 and its schedules.
Sales tax
GST/HST returns prepared from the same books.
Who Abhishek works with
Small Canadian corporations
Owner-managed companies that want one team for the books and the return.
New incorporations
Companies in their first years, setting up the books properly from the start.
Businesses changing accountants
Files picked up mid-year and brought up to date.
Disclosures
Scope. This practice prepares and files tax returns and supporting documentation, and represents clients with the revenue authorities. It does not perform audit or assurance engagements.
General information. Nothing on this page is advice for a particular situation. Book a consultation and the position is worked out on the facts of your file, with the fee agreed in writing before any work starts. Call +1 (416) 619-0068.
Profile last reviewed September 2026.
Files that look like this one
A US LLC Owned by a Canadian, Taxed Twice by Design
The two countries classify an LLC differently, so the credit relief that ought to apply frequently does not. The engagement looks at whether the structure can be changed, and where it cannot, at how to make the credit work.
Read how this one runsA Penalty Argued on the Facts Rather Than the Form
Reasonable cause is a documented story with dates, not an assertion of good intent. The engagement assembles what the client actually knew and when, and puts the sequence in writing alongside the filings it explains.
Read how this one runsFirst Canadian Return After Arriving Mid-Year
The arrival date splits the year and sets the cost base of what you brought with you. Getting that date and those values right is what determines whether a later sale is taxed on the whole gain or only on the part that accrued after landing.
Read how this one runsAn Estate Using Its Graduated Rates in Time
The favourable rate treatment an estate can access is time-limited and conditional, and it is lost by administration rather than by decision. The file identifies the window and the filings that keep it open.
Read how this one runsDocumentation Requested, and the Deadline Is Not Extendable
Contemporaneous documentation has to exist by the filing deadline, not be assembled when it is asked for, and the penalty protection turns on that timing. The engagement produces the analysis for the year in question and puts a repeatable process behind the next one.
Read how this one runsCatching Up From Inside the United States
The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.
Read how this one runsA US Citizen Settled in India, Filing on Both Sides
Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.
Read how this one runsBranch or Subsidiary, Decided Before Incorporation
The choice changes where profits are taxed, what has to be filed, and whether losses in the early years are usable. It is difficult to reverse once trading has begun, so it is modelled first.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.
Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
