One hundred countries: whether you still file at home, how residency is decided, and who taxes each income type.
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24-hour helpline: +1 (416) 619-0068200 pages in this section. One hundred countries: whether you still file at home, how residency is decided, and who taxes each income type.
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.
If your question is about how we work with clients in a particular region rather than about a country's tax rules, start with coverage and how an engagement works — it covers the office, the portal, the authorisations and the time zones.
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Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.
200 pages. One hundred countries: whether you still file at home, how residency is decided, and who taxes each income type. 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.
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.
Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.
The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.
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.
Quoted up front, in writing.
Contact Us 24-hour helpline +1 (416) 619-0068The 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.
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Browse sideways: the pages below answer the neighbouring questions.
The client had filed the year of departure as though residence had run for the whole of it, which overstated one part and left the other unreported. The work began with establishing the departure date as a matter of evidence: the lease, the shipment of goods, the change of employment and the dates the family actually moved. The return was then rebuilt in two parts, each on its proper basis, and the notification that country requires was made in the form it specifies. The engagement produced an amended year and a clean starting point for the next one.
Coming back raises the same questions as leaving, in reverse and with a history attached. The work established the date residence resumed, identified which foreign assets and accounts came into the reporting net on that date and which needed a value recorded at the point of arrival, and set out what the first return home had to disclose. It also dealt with the country being left, which does not stop having claims merely because someone has moved. What it produced was a first return home that matched the exit position filed on the other side.
The sale was taxed where the land was and again, as part of worldwide income, where the seller lived. The two countries computed the gain differently: the cost base included different items and the holding period ran from different dates. The work reconciled the two computations, established which tax was creditable against which and for what period, and ordered the filings so the credit rested on a final foreign liability rather than an estimate. The engagement produced matched computations on both returns and a file supporting every element of the cost base.
Deductions had been taken at the paying country's domestic rate for several years while the client was resident elsewhere, and nobody had asked why. The work established which treaty provision covered that type of pension, what documentation the payer needed in order to apply a lower rate going forward, and which refund route the paying country offers for periods still open. What it produced was a corrected deduction on future payments, a claim filed for the open periods, and consistent reporting on the residence country's returns.
An employee moved country and kept the same job, and the employer assumed nothing had changed because the payroll had not. Two questions had to be answered: whether the earnings for work performed in the new country were taxable there, and whether the arrangement created a registration or presence obligation for the employer. The work set out both, on the facts of the actual working pattern rather than on the wording of the contract. It produced a position for the individual's returns on each side and a written note the employer could act on.
Each authority applied its own test and reached the same answer, which left the client reporting worldwide income twice with credits that did not reconcile. The work was to run the treaty tie-breaker in sequence, assemble the evidence each step turns on, and take one documented position rather than two contradictory ones. Returns on both sides were then filed consistently with it, with the supporting file kept in one place. What the engagement produced was a single residence position that either authority can be shown if it asks.
A dwelling left available is the tie the CRA weighs most heavily, and its treatment differs depending on whether it is rented at arm's length. The file settles the residence position first and the rental reporting second.
Read how this one runsReturning restarts Canadian residence and re-values what you own on the day you arrive. Foreign pensions, employer plans and accounts opened abroad each land differently, and the reporting thresholds are tested against the whole portfolio rather than each account.
Read how this one runsAll case studies — every published engagement in one place.
Strategy and compliance for income, assets and families spread across borders.
Software revenue crosses borders by default — sourcing rules, withholding on licence-like payments and IP location decide the effective rate.
Software revenue is rarely taxed where the team sits. Licence, subscription and service income are characterised differently by each side, and the answer decides withholding at source, treaty relief and whether a foreign customer creates a taxable presence at all — questions that are cheap to settle before the contract and expensive afterwards.
Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.
