Budget-friendly Authorising us with CRA (AUT-01)

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Authorising a representative with the CRA is what allows us to see assessments, slips and instalment records directly — which is usually where the discrepancies are. Ask us about budget-friendly authorising us with CRA: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

+1 (416) 619-0068 See fixed fees
  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • 18,000+ clients served
  • 15+ years of cross-border experience
In short

Authorising a representative with the CRA is what allows us to see assessments, slips and instalment records directly — which is usually where the discrepancies are. The practice has offices in India, the USA, Canada and the UAE — fixed fee agreed in writing before work starts, and nothing filed until you have approved it.

Where we are

Legal Quotient Consultants
381 Front St W, Toronto, ON M5V 3R8, CA
+1-416-619-0068 · contact@lqconsultants.com

One practice and one standard, whether the client is in Canada, the United States, Europe or Asia. Offices in four countries, one review standard.

The team reviewing a file together at a desk

Fixed fees for authorising US with CRA (aut-01), agreed up front

Authorising us as your representative with the CRA is a step rather than an engagement; the cost sits in the work it opens up. Once access is in place we read assessments, slips and instalment records, and what that review turns up across your open years is what the quote is built on.

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.
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

Non-resident & departure filings

From $349

fixed, quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
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 — each engagement priced as one number on one list, with nothing left as a range.

Why this region has its own page

Authorising a representative with the CRA is what allows us to see assessments, slips and instalment records directly — which is usually where the discrepancies are.

It matters because it changes what the first conversation is about. Not "what do you earn" but "when did you move, what did you keep, and who has already deducted tax from it".

This is deliberately specific rather than reassuring. Each of these steps exists because its absence has cost somebody time or money on a file.

An Authorising us with CRA (AUT-01) engagement is usually documentary rather than conversational: statements, certificates and prior returns arrive, the position is built from them, and the calls are about decisions rather than data.

The four steps

  1. 1We start with the chronology: dates, countries, and what has already been filed
  2. 2You get the scope and the fee in writing before we touch anything
  3. 3The work is prepared and reviewed by a named person, not a queue
  4. 4Nothing is filed until you have read it

Worked through with figures

The arithmetic is more persuasive than the description, so:

Credit relief on one stream of income

Take C$93,000 of income taxed in both countries. Assume the other country charged 24% on it and the home country would charge 31% on the same amount.

ItemAmount
Income taxed in both countriesC$93,000
Tax paid abroad (assumed 24%)C$22,320
Home tax on the same income (assumed 31%)C$28,830
Credit available (lesser of the two)C$22,320
Home tax still payableC$6,510

The credit absorbs C$22,320 and leaves C$6,510 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.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

What comes with the fee

  • A change of scope is re-quoted before the work, never added to the invoice after it.
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • Consultations scheduled to your working day rather than ours.

Documents move through one secure portal, and you can meet us in person at any of our offices. Your existing accountant keeps the domestic file

How to get this moving

One call now is worth more than a filing season of guessing.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

US expat tax services — what this page covers

Most readers of this page are looking for US expat tax services. What follows sets out how it works for authorising us with CRA: who is caught by it, what has to be filed, and what the work costs, agreed before it begins.

Authorising a representative with the CRA is what allows us to see assessments, slips and instalment records directly — which is usually where the discrepancies are.

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.

The difference a dedicated cross-border team makes

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

Key terms behind this page, defined

NRE account
A rupee account for non-residents funded from abroad, with its own treatment of interest and its own repatriation rules.
Earnings stripping
Rules limiting interest deductions by reference to earnings, operating alongside or instead of a debt-to-equity test.
FATCA
The US regime requiring reporting of foreign financial assets by taxpayers and of US accounts by foreign institutions, backed by withholding.
Form 26AS
India's consolidated statement of tax deducted, collected and paid against a taxpayer's identifier. Credit follows what appears here.
authorising US with CRA (aut-01): The practitioner's note

Authorising a representative with the CRA is what allows us to see assessments, slips and instalment records directly — which is usually where the discrepancies are.

However the file develops, three things stay fixed: a written scope and fee before work begins, a named practitioner reviewing the result, and your approval before anything is filed.

The published fees closest to authorising US with CRA (aut-01)

Whether the CRA authorisation covers a personal account alone or business and payroll accounts as well changes how much has to be reviewed, and a non-resident file often needs identification verified before access is granted at all. Whatever follows is agreed in writing before any return is prepared.

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.

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

What working with us on authorising US with CRA (aut-01) looks like

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

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.

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.

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

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

Authorising US with CRA (aut-01) — the four phases

Step 1

Establishing the facts

A call to our 24-hour helpline to establish the facts and the dates that matter

Step 2

Agreeing the fee

A written scope and a fixed fee before any work starts

Step 3

Drafting and review

Preparation, then a named reviewer's sign-off before anything is filed

Step 4

Filing and follow-up

Filing, then payment — after you have seen and approved the result

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

The engagement, start to finish

  • 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.

Services these clients use most

Importing into Canada — GST & duty Importing into Canada — GST & duty — the guide, the FAQ and the fixed fee.
Cost-sharing between group companies The full guide to cost sharing between group companies, with the fee fixed before any work starts.
India ↔ Canada — DTAA article by article Its own page: India ↔ Canada — DTAA article by article — mechanism, deadlines and published fees.
Social security & totalization certificates Everything on social security & totalization certificates, at the same depth as this page.
Social security totalization agreements — Canada and the US Social security totalization agreement Canada US — the guide, the FAQ and the fixed fee.
Group restructuring or migration The full guide to group restructuring or migration tax, with the fee fixed before any work starts.
Indian payroll for a foreign employer Its own page: Indian payroll for a foreign employer — mechanism, deadlines and published fees.
Form 706-NA — non-resident estate return Everything on form 706-na non resident estate return, at the same depth as this page.
Economic substance in the Gulf Economic substance in the gulf — the guide, the FAQ and the fixed fee.

Who we bring this work to

Dropshipping businesses cross-border tax Dropshipping businesses cross border tax — the guide, the FAQ and the fixed fee.
Tax for international school staff The full guide to international school staff tax, with the fee fixed before any work starts.
Tax for architects Its own page: architects tax — mechanism, deadlines and published fees.
Tax for touring musicians Everything on touring musicians tax, at the same depth as this page.
Agriculture & agri-tech cross-border tax Agriculture & agri-tech cross border tax — the guide, the FAQ and the fixed fee.
Tax for oil & gas rotational workers The full guide to oil & gas rotational workers tax, with the fee fixed before any work starts.
Cross-border truck drivers — what we charge Its own page: cross-border truck drivers what we charge — mechanism, deadlines and published fees.
Airline pilots — what we charge Everything on airline pilots what we charge, at the same depth as this page.
Team-sport athletes — relief you're probably missing Team-sport athletes relief you're probably missing — the guide, the FAQ and the fixed fee.

Countries and corridors this work reaches

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

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

Cross-border tax case studies

Case study 1

A US Filer Married to Someone Outside the System

Electing to treat a non-resident spouse as a US filer buys joint rates and brings that spouse's worldwide income and foreign accounts into the return. The election is easy to make and hard to revoke, so both positions are modelled first.

Read how this one runs
Case study 2

Unreported Foreign Income Disclosed Before the CRA Asked

A voluntary disclosure has to be genuinely voluntary — once a letter arrives, the route usually closes. The engagement establishes whether the programme is still available, prepares the years, and puts the relief request in with the filing rather than after it.

Read how this one runs
Case study 3

Information Returns Missed Behind a Correct Return

The heaviest exposure on a cross-border file is often a disclosure form rather than the tax. Where the return itself was right, the procedures for late information returns turn on a reasonable-cause narrative with dates and documents behind it.

Read how this one runs
Case study 4

A Family Trust Abroad With Reporting on Both Sides

A trust settled in one country and a beneficiary living in another produces reporting for the trust, the settlor and the beneficiary, on different forms and different dates. The engagement maps who files what before anything is prepared.

Read how this one runs
Case study 5

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs
Case study 6

Catching Up From Inside the United States

The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.

Read how this one runs
Case study 7

A 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 runs
Case study 8

A US LLC Owned From Canada

The two countries classify the vehicle differently, so relief that ought to apply frequently does not and the same profit can be taxed in both hands. The engagement examines whether the structure can be changed and what the change itself costs.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

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

Authorising us with CRA (AUT-01) — how we work — questions we are asked

Do I need to come to your office?

No, though you are welcome to: we have offices in India, the USA, Canada and the UAE. Documents move through a secure portal, and meetings can be in person or by video, arranged around your time zone. Clients in the Gulf, India, Europe and across North America all work with us the same way.

Does it matter which of your offices handles my file?

No. The same named reviewer signs off, the same authorisation is filed with the tax authorities, and the same fixed fee is agreed in writing before any work starts.

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.

Which country do I pay tax to first?

Generally the source country — where the income arises — taxes first, often by withholding before you receive it. Your country of residence then taxes the same income and credits what the source country took. That order is why timing matters: a residence-country return filed before the source-country tax is settled has nothing to credit yet. Getting the sequence right is most of the work. See international tax planning.

What documents do you need to start?

The last two years of returns from each country involved, the slips or certificates for the income in question, and a note of dates — arrival, departure, or the transaction date.

What if my situation changes mid-year?

Tell us when it happens rather than at filing. Most of what we can do about a change is available in the weeks around it and not afterwards.

Tax terms explained

Arbitration clauseBusiness visitorDual-status alienSecure portalCertificate of residencyEvidence packForeign earned income exclusionT1135DomicilePublished feeFC-TRSSourcing by workdaysSchedule FSICbCR Browse the full A–Z glossary

Where our clients are

Country desks

Nigeria tax for expats — country guideMexico tax for expats — country guideGhana tax for expats — country guideUganda tax for expats — country guidePoland tax for expats — country guideSaudi Arabia tax for expats — country guide

Coverage and process

Calgary — cross-border tax coverageAfrica — cross-border tax coverageWorking with your existing accountant — how we workMississauga — cross-border tax coverageMiddle East & Gulf — cross-border tax coverageVideo consultations & time zones — how we work

Fixed fees

Streamlined catch-up — 3 years + 6 FBARs — fixed-fee priceTP benchmarking study — fixed-fee priceT2 with foreign income — fixed-fee priceSection 116 clearance certificate — fixed-fee price
15+ years of cross-border experience

Talk to us about your cross-border filing

We scope it on a call, quote it in writing, and you see the result before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Re-quoted, never silently invoiced
  • A named reviewer signs off every filing
  • 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