Case study 1
Indian rental income reconciled with the Canadian return
The client had been reporting Indian rent in Canada on the net figure their property manager sent, and claiming no credit, on the basis that Indian tax had been dealt with locally. We rebuilt the Indian position from the Indian computation, established what had actually been charged and paid there, and then computed the Canadian credit on that amount. The engagement produced consistent reporting in both countries for the open years, a credit claim supported by Indian documents, and a simple annual pack the property manager now sends in a usable form.
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Case study 2
Residence certificate obtained before a fee arrangement started
A consultant was about to begin work for an Indian client and had already been told tax would be deducted from each invoice. We applied for the residence certificate from the home authority, prepared the declaration India asks for alongside it, and delivered both to the payer before the first invoice was raised. The work produced deduction at the capped rate from the first payment rather than a recovery exercise, and a renewal diary so the documentation is replaced before it lapses. The consultant priced the engagement knowing what would actually arrive.
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Case study 3
Gain on an Indian property sale taxed in the right order
The property was sold before we were instructed, and tax had been collected in India at the time of the sale. The question was how the gain should be reported at home. We fixed the order of computation, established the Indian tax as the amount actually charged rather than the amount initially withheld, and computed the credit against the Canadian liability on the same gain. The engagement produced a filed Canadian return with a supported credit, and a document file — deed, computation, payment records — assembled while the papers were still obtainable.
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Case study 4
Retirement income from India characterised before filing
Two payment streams arrived from India each month and had been treated identically, because both looked like pension. They were not the same thing, and the agreement treats retirement income according to what the payment actually is. We traced each stream to its source and its fund, characterised them separately, and identified the article that covered each. The work produced a return that reports the two streams on their own footings, a written characterisation for the file, and an answer that holds for future years unless the underlying arrangements change.
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Case study 5
Withholding recovered after a claim was made late
Fees had been paid out of India for a full year with tax deducted at the domestic rate, because the payer had never been given the residence documentation. We could not undo the deductions. Instead we assembled the deduction certificates, confirmed what had been charged, and used them to support the credit at home, while putting the certificate and the Indian declaration in place for the following year. The engagement produced relief through the credit for the year already deducted, and relief at source for the year after.
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Case study 6
Article identified before a royalty agreement was signed
A licence was being negotiated with an Indian counterparty and the draft was silent on who bore the tax on the payments. We identified the article that covers this type of payment, established what the agreement permits to be withheld and what documentation the payer would need to hold, and set that out for the negotiators. The work produced a contract clause allocating the withholding between the parties, a documentation checklist attached to the agreement, and a position the client could compute before signing rather than discover afterwards.
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Case study 7
A Second Opinion on a Return Already Filed
A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.
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Case study 8
The Year of Leaving India
The departure year carries a transition status with its own treatment of foreign income, and the position for the following years follows from how it is set. Getting the first year right saves arguing about the rest.
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