Consultant · Canada Tax Compliance · Legal Quotient Consultants
The Canadian filings that come round every period
Kamakshi Gupta looks after Canada tax compliance at Legal Quotient Consultants. Much of Canadian compliance is recurring: sales tax returns every period, payroll remittances, and the annual returns that close each year.
Sales tax in Canada is not one tax but several: the federal GST, the harmonized HST in some provinces, Quebec's QST and the provincial PST elsewhere. Her work is filing each of them correctly and on time, from books kept well enough to support the numbers.
- Canada tax compliance
- GST, QST and PST
Areas of expertise
GST/HST
Federal and harmonized sales tax returns.
QST and PST
Quebec and provincial sales tax, each to its own authority.
Accounting and bookkeeping
The books every return is prepared from.
What Kamakshi handles
Sales tax returns
GST/HST, QST and PST, each on its own schedule and to its own authority.
Registration questions
which sales taxes a business has to register for, and in which provinces.
Accounting and bookkeeping
the books the returns are prepared from.
Annual filings
the year-end returns that close the compliance calendar.
Who Kamakshi works with
Businesses selling across provinces
Companies with customers in more than one province and more than one sales tax.
Quebec businesses
Registrants filing both GST and QST.
Small businesses
Owners who want every periodic filing done on time.
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.
What these engagements turn on
Putting a Foreign Hire on a Canadian Payroll
The obligation sits on the payer, and the payer is liable for what it failed to withhold. Registration, the residence question and any treaty exemption are settled before the first pay run rather than after.
Read how this one runsAn Assignee Paid at Home and Taxable Away
Where pay stays on the home payroll but the tax arises elsewhere, a shadow run reports the second country's liability without duplicating the payment. Setting it up correctly is what keeps both sides reconcilable.
Read how this one runsGreen Card Kept, Moved to Canada — Both Returns Still Due
Holding a green card does not end the US filing obligation, and living in Canada starts a Canadian one. The engagement fixes residence under the treaty tie-breaker, then decides which return the relief is claimed on so the two do not contradict each other.
Read how this one runsA Canadian Working in the US on a Work Visa
Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.
Read how this one runsA Canadian Employer With Staff in the United States
Employing someone in the US creates federal and state obligations that begin with registration, not with the first return. Which states are engaged is decided by where the work happens rather than where the company is.
Read how this one runsA TFSA That Costs More Than It Saves
Canadian tax-free accounts are not tax-free to a US person, and some of them carry a reporting form of their own. The file is a review of what is held, what each account triggers on the US side, and whether the account is worth keeping once the reporting is priced in.
Read how this one runsA Foreign Subsidiary That Nobody Had Been Reporting
Owning a company abroad triggers an information return separate from the corporate return, with its own penalty. The work is the surplus and income computations behind it, which also determine how a future dividend is taxed on the way home.
Read how this one runsThe Local File That Has to Match the Accounts
A local file describes the entity's own controlled transactions and ties them to its statutory figures. Where the two do not reconcile, that is what an examiner opens with.
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
- 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
Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.
Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.
- 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
