Competitively priced Moving to United States — the tax year you leave

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Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one. Competitively priced Moving to United States with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Secure a fixed quote

Begin with the papers you already have. The engagement is priced from them, in writing, before the work.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Google rating 5.0 out of 5
  • Fixed fee agreed before work starts
United States in 60 words

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence. Most of the expats who ask us about United States still have a filing footprint at home, and residence — not the address on the envelope — decides whether it stays open.

Who we act for here

Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one.

Regional filing pattern

Expect a calendar year, advance payments during it, and withholding on anything paid to a non-resident. The timing, more than the rate, is what needs planning.

The question that decides it

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence — and state rules apply their own residency and sourcing tests that a federal treaty does not bind.

Moving to United States — the tax year you leave

This page takes the United States corridor and narrows it to one situation. The general position is on the United States country guide; what follows is what changes for this specific case.

The year you leave is the one that matters. Residence in your home country ends when the ties end rather than when the plane takes off, and the departure-year return carries consequences no later return has: a deemed disposition of most capital property, a property listing, and credits prorated to the part of the year you were still resident.

Two of the firm’s advisers at a desk in the Delhi office

Fixed fees for moving to United States, agreed up front

Moving to United States is priced from the year you leave, not the year you arrive: the departure return splits the year, and holdings you keep have to be listed and valued at the date you go. A salary and one account is straightforward; a portfolio, a company and a property is the longer job.

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Missed years brought current under the disclosure programme that fits, with the penalty position worked out before anything is filed.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

Do you still file at home?

For a Canadian, the answer turns on residence: Canada taxes residents on worldwide income and non-residents only on Canadian-source income, and residence is decided on ties rather than on where the post is delivered. For a US citizen or green-card holder the answer is yes regardless — the United States taxes its citizens and permanent residents wherever they live. For an Indian resident, the day-count tests decide it, and the transitional status available to some returning residents can change the scope of what India taxes for a period.

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence — and state rules apply their own residency and sourcing tests that a federal treaty does not bind.

Residency and the tie-breaker

Dual residence is common and it is resolved by sequence, not by argument. If a treaty applies, it asks first where the permanent home is; then where the centre of vital interests lies; then where the habitual abode is; then nationality. Most cases are settled by the first or second test, so that is where the documents should be concentrated.

Because treaty text moves, we establish the operative version for your year first. That includes protocols and any change made through the multilateral instrument, both of which can alter an article that older summaries still quote in its original form.

Income by type: who taxes what

Income typeGeneral treatment
Trust distributions received thereDepends on the trust's own residence and on whether the distribution carries income or capital, and the two systems frequently characterise it differently.
Business profits from a local branchTaxable locally only to the extent attributable to a permanent establishment, computed as if the branch dealt at arm's length with the head office.
Gains on shares deriving value from local propertyCommonly treated like the underlying property rather than like ordinary shares, which reverses the usual answer on share gains.
Employment incomeGenerally taxable where the work is physically performed, with a treaty exemption for short assignments where the presence, employer and cost tests are all met.
Interest on local depositsGenerally taxed where it arises by withholding, with the home country taxing the same interest and allowing credit for what was withheld.
Local partnership or LLP shareTaxable where the business is carried on, but whether your home country sees the entity as transparent decides in which year it taxes you.
Fees for professional servicesTaxed where the services are performed, subject to any independent-services or business-profits article and to local withholding on gross fees.

The local nuance

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence — and state rules apply their own residency and sourcing tests that a federal treaty does not bind. That detail is specific to this corridor, and it is the one that most often changes the answer once the general rules have been applied.

If your position runs mostly in one direction, the Canada ↔ United States cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

We also publish regional pages for United States — states, provinces and major centres — at our United States regional index, which is the better starting point if your question is about a specific state or province rather than the country as a whole.

The arithmetic, worked through

It is easier to see with numbers attached.

Credit relief on one stream of income

Take C$160,000 of income taxed in both countries. Assume the other country charged 29% on it and the home country would charge 30% on the same amount.

ItemAmount
Income taxed in both countriesC$160,000
Tax paid abroad (assumed 29%)C$46,400
Home tax on the same income (assumed 30%)C$48,000
Credit available (lesser of the two)C$46,400
Home tax still payableC$1,600

The credit absorbs C$46,400 and leaves C$1,600 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

Three mistakes we see most

  1. Treating a residence permit or a visa category as a tax answer. Immigration status and tax residence are decided by different tests.
  2. Waiting for the foreign assessment before paying anything at home, and collecting interest on a liability that later disappears.
  3. Treating a bank's tax-residence questionnaire as the answer rather than as a question, and certifying a status that the filings then contradict.
  • Consultations scheduled to your working day rather than ours.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.

The first call establishes whether there is work to do. Everything after that is quoted.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Tax treaty United States, in practice

People reach this page searching for tax treaty United States. It is covered here as it applies to moving to United States — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

People also search for: tax treaty with the united states · which countries have tax treaties with the united states · state tax for expats · nonresident alien state tax return · what is a nonresident alien.

Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one.

The four phases of the work

  1. Upload the file as it stands

    A secure link arrives after the first call. Incomplete is fine; that is what the review is for.

  2. The number is settled up front

    Priced from your own documents and confirmed in writing before any preparation begins.

  3. Both returns on one desk

    One engagement covers every country the file touches, reconciled line against line.

  4. Your approval, then the filing

    The return is yours to check first. We file once you say so.

What you are actually buying with moving to United States

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Green card test
The rule that makes a lawful permanent resident a US tax resident for as long as the status is valid, whether or not they live in the United States.
Emigrant
Someone who has ceased to be resident. The departure year carries a deemed disposition of most capital property, prorated credits and a property listing.
Tax home
The main place of business or employment, used to test whether someone is genuinely based abroad. It is distinct from residence and from domicile.
Black Money Act
India's statute on undisclosed foreign income and assets, with its own assessment powers, penalties and prosecution provisions outside the income tax act.

The published fees closest to moving to United States

On the American side the arrival year has its own tests, and a state may apply residency rules of its own that the federal treaty does not touch. Whether the first United States return covers part of the year or all of it, and how many states are in scope, is what separates the fees below.

Individual tax filing

$349fixed, before work starts

Covers: Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.

See this fee page

The difference a dedicated cross-border team makes

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

The order of filing is planned, not improvised

Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.

The quote comes from your documents

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.

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.

The firm’s founder at his desk in the Delhi office

From first call to filed return

Step 1

Establishing the facts

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Agreeing the fee

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Drafting and review

Preparation against the evidence, with the positions documented as we go

Step 4

Filing and follow-up

Your approval, then the filing — in that order

The team at work in the open-plan office

How the work runs — quote first, then the work

  • Step 1: Documents first, questions second – We read the file before asking anything, so the questions we do ask are the ones that matter.
  • Step 2: A quote you can hold us to – Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.
  • Step 3: The order of filing decided deliberately – Which return goes first can decide whether relief is available at all. That is planned, not discovered.
  • Step 4: Nothing filed without your sign-off – You see the completed work, ask what you need to, and approve it before submission.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

More of the same work, from other angles

Browse sideways: the pages below answer the neighbouring questions.

Core services for this situation

Form SS-4 — EIN application Everything on form ss-4 EIN application, at the same depth as this page.
Which treaty wins when three countries apply Which treaty wins three countries — the guide, the FAQ and the fixed fee.
Form RC199 — voluntary disclosure application The full guide to rc199 voluntary disclosure application, with the fee fixed before any work starts.
Residency: 182/60+365 day tests (India) Its own page: residency: 182/60+365 day tests India — mechanism, deadlines and published fees.
Form NR4 — amounts paid to non-residents Everything on NR4 amounts paid to non-residents, at the same depth as this page.
US person married to a non-resident spouse US person married non-resident spouse — the guide, the FAQ and the fixed fee.
Global mobility calendar & day tracking The full guide to global mobility calendar & day tracking, with the fee fixed before any work starts.
State returns — for a nonresident alien Its own page: nonresident alien state tax return — mechanism, deadlines and published fees.
Form W-8BEN — individual Everything on form w-8ben individual, at the same depth as this page.

Clients who arrive with this exact page

Education & ed-tech cross-border tax Everything on education & ed-tech cross border tax, at the same depth as this page.
Construction & contracting — your filing calendar Construction & contracting your filing calendar — the guide, the FAQ and the fixed fee.
Tax for cross-border truck drivers The full guide to cross-border truck drivers tax, with the fee fixed before any work starts.
Tax for mechanical & electrical engineers Its own page: mechanical & electrical engineers tax — mechanism, deadlines and published fees.
Law firms cross-border tax Everything on law firms cross border tax, at the same depth as this page.
Freight forwarders cross-border tax Freight forwarders cross border tax — the guide, the FAQ and the fixed fee.
Tax for gig-economy drivers & couriers The full guide to gig-economy drivers & couriers tax, with the fee fixed before any work starts.
Airline pilots — what we charge Its own page: airline pilots what we charge — mechanism, deadlines and published fees.
Individuals & families abroad cross-border tax Everything on individuals & families abroad cross border tax, at the same depth as this page.

Where our clients live and work

Working remotely from Singapore Everything on working remotely from Singapore, at the same depth as this page.
Buying or selling property in Italy Buying or selling property in Italy — the guide, the FAQ and the fixed fee.
Buying or selling property in India The full guide to buying or selling property in India, with the fee fixed before any work starts.
Working remotely from India Its own page: working remotely from India — mechanism, deadlines and published fees.
Working remotely from Hong Kong Everything on working remotely from Hong Kong, at the same depth as this page.
Moving back from Portugal — re-establishing residency Moving back from Portugal — the guide, the FAQ and the fixed fee.
Working remotely from Ireland The full guide to working remotely from Ireland, with the fee fixed before any work starts.
Retiring in United States — pensions & withholding Its own page: retiring in United States — mechanism, deadlines and published fees.
US–Germany tax corridor Everything on US Germany tax, at the same depth as this page.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

Withheld at the Statutory Rate When a Treaty Rate Applied

Where withholding has already gone out at the full domestic rate, the treaty rate is recovered rather than applied. The file establishes entitlement for each payment, then puts the documentation in place so the following year runs at the correct rate from the start.

Read how this one runs
Case study 2

Residency Changed Mid-Year and Both Returns Assumed a Full One

A move part-way through a year produces two part-year positions, not two full ones. The engagement establishes the date residence actually changed, allocates income either side of it, and amends whichever return was filed on the wrong footing.

Read how this one runs
Case study 3

Withholding Reduced by the Right Article

Dividends, interest and royalties each have their own article and their own rate, and the payer applies whichever it is satisfied of. Establishing entitlement before payment is what secures the lower rate at source.

Read how this one runs
Case study 4

The 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 runs
Case study 5

Two Passports, Two Returns, One Income

Dual citizenship does not let you choose which country taxes you. The work is establishing residence, applying the treaty article that governs each income type, and preparing both returns from one set of figures so they agree line for line.

Read how this one runs
Case study 6

A Secondment Whose Paperwork Decided the Tax

Who employs, who directs and who bears the cost are the facts a treaty article turns on, and an assignment letter is where they are recorded. Drafting it with the tax position in view prevents an argument later.

Read how this one runs
Case study 7

A 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 runs
Case study 8

Leaving Canada — the Bill You Get for Assets You Still Own

Emigrating triggers a deemed disposition of most holdings, which produces tax on gains never realised in cash. The file values the property, identifies what is excluded, and looks at whether security can be posted rather than the tax paid outright.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Browse sideways: the pages below answer the neighbouring questions.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

United States — questions we are asked

Do I have to file at home while living in United States?

It depends on residence, not on address — except for US citizens and green-card holders, for whom the answer is yes regardless of where they live. We settle the residence question first, because every other answer follows from it.

Is there a treaty between my country and United States?

Possibly, and the version in force for your year is the one that matters — protocols and multilateral-instrument positions change what a treaty does without changing its name. We check it against the authority rather than a summary. Where no treaty applies, domestic relief takes over.

I own property in United States. Where is the rent taxed?

In United States, because that is where the property sits. The complication is the base: gross-rent withholding takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net profit, where it exists, is what fixes that — and it has its own timing.

I work remotely from another country for a company back home — who taxes me?

Usually the country you are physically in, because employment income is generally sourced where the work is done, with your residence country taxing it as well if you are resident there and giving credit. Three things follow: your employer may acquire withholding and social security obligations where you sit, a treaty tie-breaker may be needed if both countries call you resident, and a short trip that becomes a long stay can cross a residence threshold nobody was watching. See remote workers and digital nomads.

Which countries have a tax treaty with the United States?

Around sixty, including Canada, the United Kingdom, India, Australia and most of western Europe — but the list matters less than the terms, because each treaty caps rates and allocates income differently. Two countries with treaties can produce opposite answers on the same pension or the same royalty. What decides your position is the specific article covering your income type. See our country guides.

What is double tax relief and how is it given?

Three mechanisms, and which one you get depends on your residence country's law and the treaty. Exemption leaves the foreign income out of the residence-country base. Credit taxes it and then subtracts the foreign tax, capped at the residence-country tax on that income. Deduction merely reduces taxable income by the foreign tax, and is usually the weakest. Canada and the United States lead with credit; several treaties give exemption for specific income types. See claiming the credit.

Tax terms explained

T1134Delinquent FBARSubsidiaryWorldwide incomePortabilityTerminal returnForm 15CBPublished feeRegulation 105Withholding agentAdvance rulingCredit methodEvidence packGILTI Browse the full A–Z glossary

More on United States and this corridor

Related in this section

All country guidesBuying or selling property in SpainWorking remotely from MexicoMoving to Portugal — the tax year you leaveBuying or selling property in Hong KongBuying or selling property in QatarWorking remotely from Spain

Adjacent services

Retiring abroad from CanadaSlovenia tax for expats — country guideRomania tax for expats — country guideVietnam tax for expats — country guideForeign income subject to self-employment taxLebanon tax for expats — country guide

What this costs

T1134 foreign affiliate reporting — fixed-fee priceAnnual compliance retainer — fixed-fee priceT2 with foreign income — fixed-fee pricePE / structure opinion — fixed-fee price
Fixed fee agreed before we start

Your United States filing, quoted before we start

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Your existing accountant keeps the domestic file
  • 24-hour helpline, +1 (416) 619-0068
  • Fixed fees agreed before work starts

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068