807 pages. Direct answers to the questions we are actually asked, each one reviewed and dated. Each one opens with the part that applies to that situation and nowhere else — a threshold, a treaty article, a filing that one group owes and the group beside it does not — and works one example through in full.
Cross-border tax answers
Direct answers to the questions we are actually asked, each one reviewed and dated.
- 15+Years of the founder's cross-border experience
- 18,000+Clients served across our offices in India, the USA, Canada and the UAE
- 5.0Google rating
- 4Global offices — India, USA, Canada & UAE
807 pages in this section. Direct answers to the questions we are actually asked, each one reviewed and dated.
Every page in this section is written to the same standard: it opens with the block that exists nowhere else on the site — a threshold, a treaty article, a rule that applies to one group and not the one beside it — and it carries one worked example, worked through in full rather than a set of generalities.
Where a page needs a statutory threshold, a rate or a day-count, that figure is verified against the issuing authority before it ships. Where it cannot be verified for the year in question, the page states the mechanism and quotes no number, because a wrong threshold on a page like this is worse than no page at all. Every statutory page also carries the name of the person who reviewed it and the date they did.
Fees are fixed and agreed in writing before any work begins, and you review the finished work before it is filed. Documents move through a secure portal and you can meet us at any of our offices, so where you are makes no difference to how it works.
Showing all 807 pages.
How an occupation is taxed 61
- How are airline pilots taxed across borders?
- How are cabin crew taxed across borders?
- How are corporate & charter pilots taxed across borders?
- How are seafarers & mariners taxed across borders?
- How are offshore vessel crew taxed across borders?
- How are cross-border truck drivers taxed across borders?
- How are railway & transit crew taxed across borders?
- How are nurses working abroad taxed across borders?
- How are travel nurses on US contracts taxed across borders?
- How are physicians & surgeons taxed across borders?
- How are dentists taxed across borders?
- How are pharmacists taxed across borders?
- How are physiotherapists & allied health taxed across borders?
- How are professors & lecturers taxed across borders?
- How are postdocs & researchers taxed across borders?
- How are teachers abroad taxed across borders?
- How are international school staff taxed across borders?
- How are missionaries & clergy taxed across borders?
- How are aid & NGO workers taxed across borders?
- How are diplomatic & consular staff taxed across borders?
- How are defence contractors taxed across borders?
- How are oil & gas rotational workers taxed across borders?
- How are mining engineers & geologists taxed across borders?
- How are construction workers abroad taxed across borders?
- How are welders & skilled trades taxed across borders?
- How are seasonal agricultural workers taxed across borders?
- How are IT contractors taxed across borders?
- How are software developers taxed across borders?
- How are data scientists & AI engineers taxed across borders?
- How are product & project managers taxed across borders?
- How are management consultants taxed across borders?
- How are auditors & accountants abroad taxed across borders?
- How are lawyers & in-house counsel taxed across borders?
- How are architects taxed across borders?
- How are civil & structural engineers taxed across borders?
- How are mechanical & electrical engineers taxed across borders?
- How are translators & interpreters taxed across borders?
- How are team-sport athletes taxed across borders?
- How are individual athletes — tennis, golf taxed across borders?
- How are coaches & trainers taxed across borders?
- How are touring musicians taxed across borders?
- How are DJs & electronic artists taxed across borders?
- How are actors & film crew taxed across borders?
- How are models taxed across borders?
- How are authors & screenwriters taxed across borders?
- How are influencers & content creators taxed across borders?
- How are YouTubers taxed across borders?
- How are Twitch & live streamers taxed across borders?
- How are podcasters taxed across borders?
- How are adult-platform creators taxed across borders?
- How are course creators & coaches taxed across borders?
- How are freelance designers & writers taxed across borders?
- How are gig-economy drivers & couriers taxed across borders?
- How are day traders taxed across borders?
- How are options & futures traders taxed across borders?
- How are crypto traders taxed across borders?
- How are forex traders taxed across borders?
- How are non-resident landlords taxed across borders?
- How are short-term rental hosts taxed across borders?
- How are franchise owners taxed across borders?
- How are restaurant & hospitality owners taxed across borders?
Late filing penalties — US & FinCEN forms 60
- What is the late filing penalty for Form 1040?
- What is the late filing penalty for Form 1040-NR?
- What is the late filing penalty for Form 1040-X?
- What is the late filing penalty for Form 4868?
- What is the late filing penalty for Form 2350?
- What is the late filing penalty for Form 1040-ES?
- What is the late filing penalty for Form 2555?
- What is the late filing penalty for Form 1116?
- What is the late filing penalty for Form 1118?
- What is the late filing penalty for Form 8938?
- What is the late filing penalty for FinCEN Form 114?
- What is the late filing penalty for Form 3520?
- What is the late filing penalty for Form 3520-A?
- What is the late filing penalty for Form 5471?
- What is the late filing penalty for Form 5472?
- What is the late filing penalty for Form 8858?
- What is the late filing penalty for Form 8865?
- What is the late filing penalty for Form 8621?
- What is the late filing penalty for Form 926?
- What is the late filing penalty for Form 8992?
- What is the late filing penalty for Form 8993?
- What is the late filing penalty for Form 8975?
- What is the late filing penalty for Form 8991?
- What is the late filing penalty for Form 8833?
- What is the late filing penalty for Form 8802?
- What is the late filing penalty for Form 8840?
- What is the late filing penalty for Form 8843?
- What is the late filing penalty for Form 8854?
- What is the late filing penalty for Form W-7?
- What is the late filing penalty for Form SS-4?
- What is the late filing penalty for Form W-8BEN?
- What is the late filing penalty for Form W-8BEN-E?
- What is the late filing penalty for Form W-8ECI?
- What is the late filing penalty for Form W-8IMY?
- What is the late filing penalty for Form W-9?
- What is the late filing penalty for Form 1042?
- What is the late filing penalty for Form 1042-S?
- What is the late filing penalty for Form 1099-NEC?
- What is the late filing penalty for Form 8288?
- What is the late filing penalty for Form 8288-A?
- What is the late filing penalty for Form 8288-B?
- What is the late filing penalty for Form 8804 / 8805?
- What is the late filing penalty for Form 8288-C?
- What is the late filing penalty for Form 1120?
- What is the late filing penalty for Form 1120-F?
- What is the late filing penalty for Form 1065?
- What is the late filing penalty for Form 1041?
- What is the late filing penalty for Form 7004?
- What is the late filing penalty for Form 8832?
- What is the late filing penalty for Form 2553?
- What is the late filing penalty for Form 5713?
- What is the late filing penalty for Form 706-NA?
- What is the late filing penalty for Form 706?
- What is the late filing penalty for Form 709?
- What is the late filing penalty for Form 5173?
- What is the late filing penalty for Form 14653?
- What is the late filing penalty for Form 14654?
- What is the late filing penalty for a US state non-resident return?
- What is the late filing penalty for state residency and domicile
- What is the late filing penalty for Form 8938 vs FBAR?
What to check first 60
- GST/HST registration for foreign businesses
- Simplified vs normal GST/HST registration — what should I check first?
- Digital services & the marketplace rules — what should I check first?
- US sales tax nexus for foreign sellers — what should I check first?
- Economic nexus thresholds by state — what should I check first?
- Marketplace facilitator rules — what should I check first?
- Importing into Canada, GST & duty — what should I check first?
- Importing into the US, duty & MPF — what should I check first?
- EU VAT for Canadian sellers — what should I check first?
- UK VAT registration — what should I check first?
- Indian GST for foreign suppliers — what should I check first?
- OIDAR services in India — what should I check first?
- Customs valuation vs transfer price — what should I check first?
- Drop-shipping tax exposure — what should I check first?
- Recovering foreign VAT — what should I check first?
- Crypto held on foreign exchanges — what should I check first?
- Reporting crypto on T1135 — what should I check first?
- Crypto and the FBAR question — what should I check first?
- Crypto trading vs investing — what should I check first?
- Staking & yield income — what should I check first?
- NFTs across borders — what should I check first?
- Mining income & PE risk — what should I check first?
- Crypto on emigration from Canada — what should I check first?
- Crypto tax in India — what should I check first?
- Moving crypto to a low-tax country — what should I check first?
- Lost or stolen crypto claims — what should I check first?
- Crypto for corporations — what should I check first?
- Pre-immigration tax planning — what should I check first?
- Trusts before becoming a resident — what should I check first?
- Step-up in cost base on arrival — what should I check first?
- Tax on permanent residency — what should I check first?
- Tax when citizenship is granted — what should I check first?
- Investor & start-up visa tax — what should I check first?
- Study permit holders — what should I check first?
- Work permit holders — what should I check first?
- Expatriation tax (US s.877A) — what should I check first?
- Covered expatriate testing — what should I check first?
- Giving up a green card — what should I check first?
- Departure planning timelines — what should I check first?
- International tax planning — what should I check first?
- Residency planning — what should I check first?
- Entity selection across borders — what should I check first?
- Hybrid entities & mismatches — what should I check first?
- Debt vs equity funding — what should I check first?
- Surplus & FAPI computations — what should I check first?
- Foreign affiliate reorganisations — what should I check first?
- Repatriation planning — what should I check first?
- Exit strategy for founders — what should I check first?
- Family office structures — what should I check first?
- Real estate holding structures — what should I check first?
- IP holding & substance — what should I check first?
- Treaty-based structuring reviews — what should I check first?
- Substance requirements in practice — what should I check first?
- Economic substance in the Gulf — what should I check first?
- GIFT City & IFSC structures — what should I check first?
- Second opinion on an existing structure — what should I check first?
- Annual compliance calendar design — what should I check first?
- Board & governance for foreign entities — what should I check first?
- Tax risk register for cross-border groups — what should I check first?
- Cross-border charity and donation relief — what should I check first?
Who files it — US & FinCEN forms 60
- Who files Form 1040?
- Who files Form 1040-NR?
- Who files Form 1040-X?
- Who files Form 4868?
- Who files Form 2350?
- Who files Form 1040-ES?
- Who files Form 2555?
- Who files Form 1116?
- Who files Form 1118?
- Who files Form 8938?
- Who files FinCEN Form 114?
- Who files Form 3520?
- Who files Form 3520-A?
- Who files Form 5471?
- Who files Form 5472?
- Who files Form 8858?
- Who files Form 8865?
- Who files Form 8621?
- Who files Form 926?
- Who files Form 8992?
- Who files Form 8993?
- Who files Form 8975?
- Who files Form 8991?
- Who files Form 8833?
- Who files Form 8802?
- Who files Form 8840?
- Who files Form 8843?
- Who files Form 8854?
- Who files Form W-7?
- Who files Form SS-4?
- Who files Form W-8BEN?
- Who files Form W-8BEN-E?
- Who files Form W-8ECI?
- Who files Form W-8IMY?
- Who files Form W-9?
- Who files Form 1042?
- Who files Form 1042-S?
- Who files Form 1099-NEC?
- Who files Form 8288?
- Who files Form 8288-A?
- Who files Form 8288-B?
- Who files Form 8804 / 8805?
- Who files Form 8288-C?
- Who files Form 1120?
- Who files Form 1120-F?
- Who files Form 1065?
- Who files Form 1041?
- Who files Form 7004?
- Who files Form 8832?
- Who files Form 2553?
- Who files Form 5713?
- Who files Form 706-NA?
- Who files Form 706?
- Who files Form 709?
- Who files Form 5173?
- Who files Form 14653?
- Who files Form 14654?
- Who files US state non-resident returns?
- Who files US state residency and domicile forms?
- Who files Form 8938 vs FBAR?
Late filing penalties — Canadian (CRA) forms 56
- What is the late filing penalty for Form T1135?
- What is the late filing penalty for Form T1134?
- What is the late filing penalty for Form T1141?
- What is the late filing penalty for Form T1142?
- What is the late filing penalty for Form T106?
- What is the late filing penalty for Form T1134 supplement?
- What is the late filing penalty for Form T1161?
- What is the late filing penalty for Form T1243?
- What is the late filing penalty for Form T1244?
- What is the late filing penalty for Form T1248?
- What is the late filing penalty for Form NR73?
- What is the late filing penalty for Form NR74?
- What is the late filing penalty for a first-year proration schedule?
- What is the late filing penalty for Section 216?
- What is the late filing penalty for Section 217 return (pensions)?
- What is the late filing penalty for Form NR4?
- What is the late filing penalty for Form NR4 Summary?
- What is the late filing penalty for Form NR5?
- What is the late filing penalty for Form NR6?
- What is the late filing penalty for Form NR7-R?
- What is the late filing penalty for Form NR301?
- What is the late filing penalty for Form NR302?
- What is the late filing penalty for Form NR303?
- What is the late filing penalty for Form T4A-NR?
- What is the late filing penalty for Form T4A-NR summary?
- What is the late filing penalty for Regulation 105?
- What is the late filing penalty for Regulation 102?
- What is the late filing penalty for Form T2062?
- What is the late filing penalty for Form T2062A?
- What is the late filing penalty for Form T2062B?
- What is the late filing penalty for Form T2062C?
- What is the late filing penalty for Form T2091?
- What is the late filing penalty for Form T1255?
- What is the late filing penalty for Form TX19?
- What is the late filing penalty for Form T2209?
- What is the late filing penalty for Form T2036?
- What is the late filing penalty for Form RC267?
- What is the late filing penalty for Form RC268?
- What is the late filing penalty for Form RC269?
- What is the late filing penalty for Form T1213?
- What is the late filing penalty for Subsection 45(2) & 45(3)?
- What is the late filing penalty for Section 85?
- What is the late filing penalty for Form T2?
- What is the late filing penalty for Form T2 Schedule 25?
- What is the late filing penalty for Form T2 Schedule 29?
- What is the late filing penalty for Form T1145 / T1146?
- What is the late filing penalty for Form T5013?
- What is the late filing penalty for Form T3?
- What is the late filing penalty for Form T3 non-resident beneficiary?
- What is the late filing penalty for Form RC1?
- What is the late filing penalty for GST/HST registration?
- What is the late filing penalty for GST/HST simplified registration?
- What is the late filing penalty for Form RC199?
- What is the late filing penalty for Form RC4288?
- What is the late filing penalty for Form T400A?
- What is the late filing penalty for Form T1-ADJ?
Who files it — Canadian (CRA) forms 56
- Who files Form T1135?
- Who files Form T1134?
- Who files Form T1141?
- Who files Form T1142?
- Who files Form T106?
- Who files Form T1134 supplement?
- Who files Form T1161?
- Who files Form T1243?
- Who files Form T1244?
- Who files Form T1248?
- Who files Form NR73?
- Who files Form NR74?
- Who files a first-year proration schedule?
- Who files Section 216?
- Who files Section 217 return (pensions)?
- Who files Form NR4?
- Who files Form NR4 Summary?
- Who files Form NR5?
- Who files Form NR6?
- Who files Form NR7-R?
- Who files Form NR301?
- Who files Form NR302?
- Who files Form NR303?
- Who files Form T4A-NR?
- Who files Form T4A-NR summary?
- Who files Regulation 105?
- Who files Regulation 102?
- Who files Form T2062?
- Who files Form T2062A?
- Who files Form T2062B?
- Who files Form T2062C?
- Who files Form T2091?
- Who files Form T1255?
- Who files Form TX19?
- Who files Form T2209?
- Who files Form T2036?
- Who files Form RC267?
- Who files Form RC268?
- Who files Form RC269?
- Who files Form T1213?
- Who files Subsection 45(2) & 45(3)?
- Who files Section 85?
- Who files Form T2?
- Who files Form T2 Schedule 25?
- Who files Form T2 Schedule 29?
- Who files Form T1145 / T1146?
- Who files Form T5013?
- Who files Form T3?
- Who files Form T3 non-resident beneficiary?
- Who files Form RC1?
- Who files GST/HST registration?
- Who files GST/HST simplified registration?
- Who files Form RC199?
- Who files Form RC4288?
- Who files Form T400A?
- Who files Form T1-ADJ?
Late filing penalties — Indian forms 45
- What is the late filing penalty for Form ITR-1 (Sahaj)?
- What is the late filing penalty for Form ITR-2?
- What is the late filing penalty for Form ITR-3?
- What is the late filing penalty for Form ITR-4 (Sugam)?
- What is the late filing penalty for Form ITR-5?
- What is the late filing penalty for Form ITR-6?
- What is the late filing penalty for Form ITR-7?
- What is the late filing penalty for Form ITR-U?
- What is the late filing penalty for Form 15CA?
- What is the late filing penalty for Form 15CB?
- What is the late filing penalty for Form A2?
- What is the late filing penalty for LRS limits & TCS on remittances?
- What is the late filing penalty for Form 10F?
- What happens if a tax residency certificate (TRC) is late?
- What is the late filing penalty for Form 10FA / 10FB?
- What is the late filing penalty for Form 67?
- What happens if I get the 182/60+365 day residency tests wrong?
- What is the late filing penalty for RNOR determination?
- What is the late filing penalty for Form 27Q?
- What is the late filing penalty for Form 26Q?
- What is the late filing penalty for Form 24Q?
- What is the late filing penalty for Form 16 / 16A?
- What is the late filing penalty for Form 13?
- What is the late filing penalty for Section 195?
- What is the late filing penalty for Form 15G / 15H?
- What is the late filing penalty for Form 26AS?
- What is the late filing penalty for AIS & TIS?
- What is the late filing penalty for Form 3CEB?
- What is the late filing penalty for Form 3CD?
- What is the late filing penalty for Form 3CEAA?
- What is the late filing penalty for Form 3CEAB?
- What is the late filing penalty for Form 3CEAC?
- What is the late filing penalty for Form 3CEAD?
- What is the late filing penalty for Form 3CEAE?
- What is the late filing penalty for Form 3CEFA?
- What is the late filing penalty for Schedule FA?
- What is the late filing penalty for Schedule FSI?
- What is the late filing penalty for Schedule TR?
- What is the late filing penalty for Black Money Act disclosures?
- What is the late filing penalty for Form 49A?
- What is the late filing penalty for Form 49AA?
- What is the late filing penalty for FLA return?
- What is the late filing penalty for FC-GPR & FC-TRS?
- What is the late filing penalty for ODI forms?
- What is the late filing penalty for Form 35?
Who files it — Indian forms 45
- Who files Form ITR-1 (Sahaj)?
- Who files Form ITR-2?
- Who files Form ITR-3?
- Who files Form ITR-4 (Sugam)?
- Who files Form ITR-5?
- Who files Form ITR-6?
- Who files Form ITR-7?
- Who files Form ITR-U?
- Who files Form 15CA?
- Who files Form 15CB?
- Who files Form A2?
- Who files LRS limits & TCS on remittances?
- Who files Form 10F?
- Who needs a tax residency certificate (TRC)?
- Who files Form 10FA / 10FB?
- Who files Form 67?
- Who has to apply the 182/60+365 day residency tests?
- Who files RNOR determination?
- Who files Form 27Q?
- Who files Form 26Q?
- Who files Form 24Q?
- Who files Form 16 / 16A?
- Who files Form 13?
- Who files Section 195?
- Who files Form 15G / 15H?
- Who files Form 26AS?
- Who files AIS & TIS?
- Who files Form 3CEB?
- Who files Form 3CD?
- Who files Form 3CEAA?
- Who files Form 3CEAB?
- Who files Form 3CEAC?
- Who files Form 3CEAD?
- Who files Form 3CEAE?
- Who files Form 3CEFA?
- Who files Schedule FA?
- Who files Schedule FSI?
- Who files Schedule TR?
- Who files Black Money Act disclosures?
- Who files Form 49A?
- Who files Form 49AA?
- Who files FLA return?
- Who files FC-GPR & FC-TRS?
- Who files ODI forms?
- Who files Form 35?
What do I have to file 40
- US citizen in Canada, filing US taxes from abroad — what do I file?
- What do I have to file as green card holder living in Canada?
- What do I have to file as US citizen living in India?
- What do I have to file as accidental American who never filed US
- Dual citizen with two passports, two returns — what do I file?
- What do I have to file as US person married to a non-resident spouse?
- What do I have to file as US person with a foreign business?
- Moving to Canada, a newcomer's first return and benefit claims
- Leaving Canada, departure (emigration) tax — what do I file?
- Returning to Canada after years abroad — what do I file?
- Deemed resident or factual resident: what do I have to file?
- Split-year (part-year) residency in Canada — what do I file?
- Keeping a home in Canada while abroad — what do I file?
- Non-resident rental income from Canadian property — what do I file?
- Foreign seller: capital gains and the clearance certificate
- What do I have to file as a non-resident receiving a Canadian pension?
- What do I have to file as a non-resident with Canadian employment
- What do I have to file as a non-resident with Canadian dividends or
- Non-resident student, full-time study deductions — what do I file?
- What do I have to file as Canadian working in the US?
- Canadian snowbird, the substantial presence test — what do I file?
- What do I have to file as Canadian with US rental property?
- What do I have to file as Canadian selling US property?
- What do I have to file as Canadian with a US brokerage account?
- What do I have to file as Canadian with foreign inheritance?
- What do I have to file as Canadian receiving a foreign gift?
- What do I have to file as Canadian with an offshore account?
- NRI Indian return, do you need to declare foreign assets
- Working remotely from abroad — what do I file?
- Retiring abroad from Canada — what do I file?
- Retiring to Canada from abroad — what do I file?
- Foreign income subject to self-employment tax — what do I file?
- What do I have to file as digital nomad with no fixed residence?
- What do I have to file as NRI selling property in India?
- What do I have to file as NRI with rental income in India?
- RNOR status, the two-year window — what do I file?
- Returning to India after years abroad — what do I file?
- What do I have to file as Indian resident with foreign assets?
- Repatriating money out of India — what do I file?
- What do I have to file as US person with a TFSA or RESP?
Where do I start 40
- US citizen in Canada, filing US taxes from abroad — where do I start?
- Green card holder living in Canada — where do I start?
- US citizen living in India — where do I start?
- Accidental American who never filed US taxes — where do I start?
- Dual citizen with two passports, two returns — where do I start?
- US person married to a non-resident spouse — where do I start?
- US person with a foreign business — where do I start?
- Moving to Canada, a newcomer's first return and benefit claims
- Leaving Canada, departure (emigration) tax — where do I start?
- Returning to Canada after years abroad — where do I start?
- Deemed resident vs factual resident — where do I start?
- Split-year (part-year) residency in Canada — where do I start?
- Keeping a home in Canada while abroad — where do I start?
- Non-resident rental income from Canadian property — where do I start?
- Foreign seller: capital gains and the clearance certificate
- Non-resident receiving a Canadian pension — where do I start?
- Non-resident with Canadian employment income — where do I start?
- Non-resident with Canadian dividends or interest — where do I start?
- Non-resident student, full-time study deductions — where do I start?
- Canadian working in the US — where do I start?
- Canadian snowbird, the substantial presence test — where do I start?
- Canadian with US rental property — where do I start?
- Canadian selling US property — where do I start?
- Canadian with a US brokerage account — where do I start?
- Canadian with foreign inheritance — where do I start?
- Canadian receiving a foreign gift — where do I start?
- Canadian with an offshore account — where do I start?
- NRI Indian return, do you need to declare foreign assets?
- Working remotely from abroad — where do I start?
- Retiring abroad from Canada — where do I start?
- Retiring to Canada from abroad — where do I start?
- Foreign income subject to self-employment tax — where do I start?
- Digital nomad with no fixed residence — where do I start?
- NRI selling property in India — where do I start?
- NRI with rental income in India — where do I start?
- RNOR status, the two-year window — where do I start?
- Returning to India after years abroad — where do I start?
- Indian resident with foreign assets — where do I start?
- Repatriating money out of India — where do I start?
- US person with a TFSA or RESP — where do I start?
Tax steps for a business move 37
- What are the tax steps for local resident director services in Canada?
- What are the tax steps for local resident director services in the US?
- What are the tax steps for local resident director services in India?
- What are the tax steps for a Canadian company expanding to the US?
- What are the tax steps and red flags for a Canadian subsidiary?
- What are the tax steps for an Indian company setting up in Canada?
- What are the tax steps for an Indian company setting up in the US?
- What are the tax steps for a Canadian company opening in India?
- Branch or subsidiary: which should I choose, and why?
- What are the tax steps for setting up a US LLC as a Canadian?
- Why should a Canadian rarely own a US LLC?
- What are the tax steps for selling into the US without a US entity?
- What are the tax steps for registering for a US EIN & state nexus?
- What are the tax steps for hiring a contractor abroad?
- What are the tax steps for hiring an employee in another country?
- What are the tax steps for paying a non-resident for work done in
- What are the tax steps for paying royalties or licence fees abroad?
- What are the tax steps for paying dividends to a foreign parent?
- What are the tax steps for paying interest on a shareholder loan
- What tax risk does an employer of record carry?
- What are the tax steps for intercompany management fees and transfer
- What are the tax steps for intercompany loans & thin capitalisation?
- What are the tax steps for related-party goods purchases?
- What are the tax steps for cost-sharing between group companies?
- What are the tax steps for IP moved between countries?
- What are the tax steps for independent agent and permanent
- What are the tax steps for foreign affiliate structure review?
- What are the tax steps for controlled foreign corporation rules?
- What are the tax steps for repatriating profits to Canada?
- What are the tax steps for a holding company across borders?
- What are the tax steps in cross-border M&A due diligence?
- What are the tax steps for group restructuring or migration?
- What are the tax steps in a Pillar Two readiness assessment?
- What are the tax steps for corporate emigration from Canada?
- What are the tax steps for winding up a foreign subsidiary?
- What are the tax steps for a foreign-owned Canadian company?
- What are the tax steps for a foreign-owned US company?
What India requires 36
- Am I an NRI?, the 182 / 60+365 day tests — what does India require?
- Leaving India, becoming an NRI — what does India require?
- TDS when buying property from an NRI — what does India require?
- Lower or nil TDS certificate for NRIs — what does India require?
- Repatriating sale proceeds out of India — what does India require?
- NRE, NRO and FCNR accounts — what does India require?
- Interest on NRO deposits — what does India require?
- Capital gains on Indian shares and mutual funds for NRIs
- Indian ESOPs held after leaving India — what does India require?
- EPF, PPF and gratuity when you leave India — what does India require?
- Indian pension received abroad — what does India require?
- Inheriting property or money in India — what does India require?
- Gifting money to family in India — what does India require?
- DTAA relief, India and Canada — what does India require?
- DTAA relief, India and the United States — what does India require?
- Foreign tax credit in India — what does India require?
- Tax residency certificate and Form 10F — what does India require?
- Schedule FA, reporting foreign assets in an Indian return
- Black Money Act exposure for Indian residents
- Liberalised Remittance Scheme and TCS on remittances
- FEMA compliance for NRIs — what does India require?
- PAN and Aadhaar for non-residents — what does India require?
- Filing an Indian return from Canada or the US
- Advance tax and self-assessment for NRIs — what does India require?
- Scrutiny and reassessment notices for NRIs — what does India require?
- GIFT City and IFSC for NRIs and funds — what does India require?
- Crypto tax in India for non-residents — what does India require?
- Indian company paying a foreign consultant — what does India require?
- Foreign company with an Indian subsidiary — what does India require?
- Place of effective management — what does India require?
- Equalisation levy on digital services — what does India require?
- NRI joint accounts and clubbing — what does India require?
- Indian mutual fund TDS for NRIs — what does India require?
- Selling agricultural land in India as an NRI
- NRI home loan interest deduction — what does India require?
- Power of attorney for Indian tax matters — what does India require?
Do I need transfer pricing documentation 30
- When is transfer pricing documentation required?
- Do I need s.247 contemporaneous documentation?
- Do I need US s.482 documentation?
- Do I need Indian TP documentation & Form 3CEB?
- Do I need a master file?
- Do I need a local file?
- Do I need a country-by-country report?
- Do I need a benchmarking study?
- Do I need a functional and risk analysis?
- When is the CUP method the right transfer pricing method?
- Do I need resale price & cost plus methods?
- When is TNMM the right transfer pricing method?
- When is the profit split method needed?
- Do I need intercompany agreements?
- Do I need a management fee study?
- Do I need a royalty rate study?
- Do I need intercompany loan pricing?
- Do I need guarantee fee pricing?
- Do I need cash pooling arrangements?
- Do I need a cost-sharing arrangement?
- Do I need intangibles & DEMPE analysis?
- Do I need business restructuring & exit charges?
- Do I need safe harbour rules (India)?
- Do I need an advance pricing arrangement?
- Do I need an advance pricing agreement in India?
- Do I need a transfer pricing audit defence file?
- Do I need TP adjustments & secondary adjustments?
- Do I need a corresponding adjustment through MAP?
- Do I need to align customs value with the transfer price?
- Do I need TP for small and mid-size groups?
How a treaty works in practice 30
- How does a tax treaty stop double taxation in practice?
- How does the Canada–US tax treaty work in practice?
- How does the Canada–India DTAA work in practice?
- How does the US–India tax treaty work in practice?
- How do the Canada–UK, UAE and Australia treaties work in practice?
- How does treaty residency tie-breaker work in practice?
- How does business profits and permanent establishment work in
- How do the dividend, interest and royalty articles work in practice?
- How does the treaty article on pensions and annuities work?
- How does the treaty article on employment income work?
- How does the treaty article on students and trainees work?
- How does the treaty article on artistes and sportspersons work?
- How does limitation on benefits work in practice?
- How does MLI & the principal-purpose test work in practice?
- How does certificate of residency work in practice?
- How does a Part XIII withholding review work in practice?
- How does a Regulation 105 waiver work in practice?
- How does a Regulation 102 waiver work in practice?
- How do US 30 percent withholding and treaty rates work in practice?
- How does section 195 TDS under a DTAA work on Indian payments?
- How does lower or nil TDS certificate under section 197 work in
- How do withholding refund and recovery claims work in practice?
- How does competent authority / MAP request work in practice?
- How do advance rulings work in India?
- How does treaty shopping & beneficial ownership work in practice?
- How does the tie-breaker for dual residency work in practice?
- How does treaty relief for students & researchers work in practice?
- How does treaty relief on an RRSP, 401(k) or IRA work in practice?
- How do social security totalization agreements work in practice?
- How is a three-country treaty conflict resolved in practice?
How do I fix it 26
- How do I use the IRS streamlined foreign offshore procedures?
- How do I use the IRS streamlined domestic offshore procedures?
- How do I fix delinquent FBAR submission?
- How do I fix delinquent information return procedures?
- Why is a quiet disclosure the wrong fix?
- How do I fix IRS voluntary disclosure practice?
- How do I fix reasonable cause statements?
- How do I get first-time penalty abatement?
- How do I fix CRA Voluntary Disclosures Program?
- How do I get penalty relief for a late T1135?
- How do I get penalty relief for a late T1134?
- How do I fix taxpayer relief, penalties & interest?
- How do I catch up on 10 years of missed returns?
- How do I fix CRA foreign income audit?
- How do I fix CRA net worth audit?
- How do I fix CRA residency determination review?
- How do I fix IRS notice & CP letter response?
- How do I fix IRS audit of a foreign-income return?
- How do I fix notice of objection (Canada)?
- How do I appeal to the Tax Court of Canada?
- How do I fix IRS appeals & the Taxpayer Advocate?
- How do I fix Indian scrutiny assessment?
- How do I fix Indian reassessment notices?
- How do I fix appeal to CIT(A), Form 35?
- How do I get a second opinion on a filed return?
- How do I amend a return I have already filed?
Filing in both countries 24
- Filing in both Canada and United States — what do I file?
- Filing in both Canada and India — what do I file?
- Filing in both Canada and United Kingdom — what do I file?
- Filing in both Canada and UAE — what do I file?
- Filing in both Canada and Australia — what do I file?
- Filing in both Canada and Germany — what do I file?
- Filing in both Canada and Netherlands — what do I file?
- Filing in both Canada and Singapore — what do I file?
- Filing in both Canada and Hong Kong — what do I file?
- Filing in both Canada and Saudi Arabia — what do I file?
- Filing in both Canada and Philippines — what do I file?
- Filing in both Canada and Mexico — what do I file?
- Filing in both US and India — what do I file?
- Filing in both US and United Kingdom — what do I file?
- Filing in both US and UAE — what do I file?
- Filing in both US and Australia — what do I file?
- Filing in both US and Germany — what do I file?
- Filing in both US and Spain — what do I file?
- Filing in both US and Portugal — what do I file?
- Filing in both US and Mexico — what do I file?
- Filing in both India and United Kingdom — what do I file?
- Filing in both India and UAE — what do I file?
- Filing in both India and Singapore — what do I file?
- Filing in both India and Australia — what do I file?
Which country taxes me first 24
- Which country taxes me first, Canada or United States?
- Which country taxes me first, Canada or India?
- Which country taxes me first, Canada or United Kingdom?
- Which country taxes me first, Canada or UAE?
- Which country taxes me first, Canada or Australia?
- Which country taxes me first, Canada or Germany?
- Which country taxes me first, Canada or Netherlands?
- Which country taxes me first, Canada or Singapore?
- Which country taxes me first, Canada or Hong Kong?
- Which country taxes me first, Canada or Saudi Arabia?
- Which country taxes me first, Canada or Philippines?
- Which country taxes me first, Canada or Mexico?
- Which country taxes me first, US or India?
- Which country taxes me first, US or United Kingdom?
- Which country taxes me first, US or UAE?
- Which country taxes me first, US or Australia?
- Which country taxes me first, US or Germany?
- Which country taxes me first, US or Spain?
- Which country taxes me first, US or Portugal?
- Which country taxes me first, US or Mexico?
- Which country taxes me first, India or United Kingdom?
- Which country taxes me first, India or UAE?
- Which country taxes me first, India or Singapore?
- Which country taxes me first, India or Australia?
Who pays, and where — Estates & trusts 22
- US estate tax exposure for Canadians — who pays, and where?
- US estate tax for non-resident aliens — who pays, and where?
- Canada–US estate tax treaty relief — who pays, and where?
- Cross-border wills — who pays, and where?
- Deemed disposition on death — who pays, and where?
- Terminal return & clearance certificate — who pays, and where?
- Estate administration across borders — who pays, and where?
- Graduated rate estates — who pays, and where?
- Non-resident trusts (s.94) — who pays, and where?
- Canadian beneficiary of a foreign trust — who pays, and where?
- Foreign beneficiary of a Canadian trust — who pays, and where?
- US grantor trust rules for Canadians — who pays, and where?
- Reporting a foreign trust — who pays, and where?
- T1141 & T1142 trust reporting — who pays, and where?
- Inheriting property abroad — who pays, and where?
- Inheriting property in India — who pays, and where?
- Gifting across borders — who pays, and where?
- US gift tax for non-residents — who pays, and where?
- Life insurance across borders — who pays, and where?
- Alter ego & joint partner trusts — who pays, and where?
- Family business succession across borders — who pays, and where?
- Post-mortem planning & pipeline — who pays, and where?
What the employer owes 18
- Payroll for a foreign employee in Canada — what does the employer owe?
- Payroll for a Canadian employee abroad — what does the employer owe?
- US payroll for a Canadian company — what does the employer owe?
- State payroll & nexus for remote staff — what does the employer owe?
- Shadow payroll — what does the employer owe?
- Tax equalisation & protection policies — what does the employer owe?
- Assignment letters & secondments — what does the employer owe?
- Short-term business visitors — what does the employer owe?
- 183-day rules in practice — what does the employer owe?
- Social security & totalization certificates
- CPP/EI vs FICA for cross-border staff — what does the employer owe?
- Stock options across borders — what does the employer owe?
- RSUs across borders — what does the employer owe?
- Employee vs contractor — what does the employer owe?
- Personal services business risk — what does the employer owe?
- Relocation benefits & taxability — what does the employer owe?
- Remote work policy, tax exposure — what does the employer owe?
- Global mobility calendar & day tracking — what does the employer owe?
India — the questions we are asked most 15
- Am I an NRI for this tax year?
- Do NRIs have to file an Indian tax return?
- How much TDS is deducted when an NRI sells property?
- What is RNOR status and how long does it last?
- Do I pay tax in India on my Canadian salary?
- Is my NRE interest taxable in India?
- How do I claim DTAA relief between India and Canada?
- What is Form 15CA and when do I need 15CB?
- Can I repatriate money from an NRO account?
- Do I report Indian property on T1135 or FBAR?
- What is Schedule FA and who files it?
- How is Indian rental income taxed for an NRI?
- Do I pay Indian tax on capital gains from Indian shares?
- What happens to my PPF and EPF when I leave India?
- Is an Indian inheritance taxable in Canada or the US?
How a sector is taxed 14
- How are e-commerce & marketplace sellers taxed across borders?
- How are Amazon FBA sellers taxed across borders?
- How are Shopify & DTC brands taxed across borders?
- How are dropshipping businesses taxed across borders?
- How are technology & SaaS businesses taxed across borders?
- How are AI & deep-tech startups taxed across borders?
- How are app & game studios taxed across borders?
- How are dev & design agencies taxed across borders?
- How are IT staffing firms taxed across borders?
- How are professional services firms taxed across borders?
- How are law firms taxed across borders?
- How are engineering firms taxed across borders?
- How are architecture practices taxed across borders?
- How are medical & dental practices taxed across borders?
Also on this site 8
- Do I need to report foreign property to the CRA (T1135)?
- Do I pay Canadian tax if I live abroad?
- Do U.S. citizens living in Canada file both tax returns?
- How do I avoid double taxation on foreign income?
- How do tax treaty tie-breaker rules decide my residency?
- How is Canadian rental income taxed for non-residents?
- What is departure tax when leaving Canada?
- What transfer pricing documentation does the CRA require?
- Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
- A named reviewer signs off every statutory filing.
- Consultations scheduled to your working day rather than ours.
Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.
What people ask us first
The fee is fixed and agreed in writing before any work begins, priced from the documents you send rather than estimated afterwards, and it does not move once accepted. You see the finished work and approve it before anything is filed.
A named adviser reviews every return and every information filing before it goes out, and the statutory pages on this site carry the name of the person who reviewed them and the date they did it. You approve the finished work yourself as the last step.
Send what you have — a return, a notice, a set of statements, in whatever state it is in — through the secure portal after the first call, and you get a written fixed fee back. Or call the 24-hour helpline on +1 (416) 619-0068 and we will tell you what is needed.
An answer page addresses one specific question directly and concisely, with a reviewed and dated answer; a service page describes the full engagement around a broader topic — an answer is usually the fastest way to check a single fact before deciding whether the fuller service page applies.
Each answer carries the date it was last checked against current rules and the name of the person who reviewed it, so a reader can judge how current the answer is rather than relying on an undated claim.
The difference a dedicated cross-border team makes
Filed with the authority, not just prepared
The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.
Both sides prepared together
Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.
A named reviewer on every file
Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
Residence is tested, not assumed
Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.


How the work runs — quote first, then the work
- Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
- Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
- Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
- Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.
Quoted up front, in writing.
Contact Us 24-hour helpline +1 (416) 619-0068Recommended by clients on both sides of the border
The claims on this site are deliberately few: fixed fees agreed in writing before work starts, 15+ years of cross-border experience, 18,000+ clients served across 4 global offices, and a helpline that answers 24 hours a day. Anything that cannot be evidenced does not go on a page.
- 18,000+ files and counting, handled over 15+ years by a team working from India, the USA, Canada and the UAE.
- On the ground in India, the USA, Canada and the UAE, with documents moving through a secure portal, not a courier.
- A 5.0-out-of-5 Google rating, on an open profile, readable before you ever pick up the phone.
We list coverage only where the article can be linked. What we say publicly, and where · Credentials and memberships · Read the reviews
More of the same work, from other angles
Browse sideways: the pages below answer the neighbouring questions.
Core services for this situation
Who we help
The corridors we work every week
Files that look like this one
A general answer checked against a client's specific treaty position
A client read the general explanation of how double taxation relief works and believed it answered their situation completely, without realising their specific country pair had an unusual treaty provision that changed the sequence. We reviewed their actual facts against the specific treaty in question, identified the provision that made their case different from the general answer, and prepared their return on the correct, situation-specific basis.
A departure-tax answer applied to a genuinely unusual asset mix
A client understood the general mechanism of departure tax from the site's answer but had a mix of assets — a private company interest, foreign real estate already owned before becoming Canadian resident — that the general explanation did not specifically address. We worked through each asset category against the specific departure-tax rules that applied to it, producing a computation tailored to the client's actual holdings rather than the general case.
A rental-income question that needed more than the general answer covered
A client read the general answer on how non-resident rental income is taxed and reached out because their situation involved a property held through a partnership rather than directly, a structure the general answer did not address. We reviewed the partnership structure specifically, determined how the withholding and Section 216 mechanics applied at the partner level, and prepared the return reflecting that specific structure.
Canadian Pension Paid Abroad and Taxed at the Flat Rate
Pension and annuity payments to a non-resident carry a flat withholding that often exceeds what a return would produce. The alternative filing is elective, and whether it helps depends on the total income for the year rather than on the payment alone.
Read how this one runsThe Same Income Taxed Twice on Paper
Relief usually exists and is lost to sequence: one country taxes at source and the other credits it, and preparing them in the wrong order claims a credit against a figure nobody has computed.
Read how this one runsA Company Abroad Owned by a US Person
A business incorporated where the owner lives is a foreign corporation to the IRS, with a reporting package of its own and schedules that need local accounts restated. Classification comes first, because it decides what is reportable and when profits are taxed.
Read how this one runsAn Indian Company Paying a Foreign Supplier
Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.
Read how this one runsAn Assignment Priced Without Counting the Days
Nearly every relief in a mobility file — treaty exemption, residence, social security — is decided by a day count that has to be evidenced. The engagement puts the tracking in place at the start, because it cannot be reconstructed at the end.
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
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
Working from anywhere doesn't mean taxed nowhere: residency defaults, employer payroll exposure and treaty relief decide where income actually lands.
Working from another country does not by itself end tax residence in the one you left, and it can start one where you are sitting. Day counts, ties, the employer's own exposure and the treaty tie-breaker all point at the same question, and the year you move is the year it has to be answered on paper.
- 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



