Value-priced T106 information return — fixed-fee price

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Quoted in writing before the work starts. Reviewed with you before it is filed. From $999, quoted before work starts. Agreed in writing before the work starts. Value-priced T106 information return 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.

+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
  • 18,000+ clients served
  • Fixed fee agreed before work starts
  • 24-hour helpline: +1 (416) 619-0068
The promise

T106 information return is quoted as a fixed fee before any work begins, from $999 for a standard engagement. You review the finished work before it is filed, and if the scope changes we re-quote before continuing.

What the engagement actually covers

The related-party transaction return, reconciled to the corporate return and to the non-resident slips so the three tell one consistent story.

The team at work in the open-plan office

Three tiers

TierFixed feeWhat it covers
Standardfrom $999One year, one filing set, documents complete. Corporate cross-border filing as published on our fee schedule.
Complexfrom $999Additional filings travelling with the return, an advance application, or a second jurisdiction in the same set.
Multi-year or projectquoted on scopeCatch-up work, disclosures and structural engagements are scoped and quoted before we start, per year and per entity.

These are the fees on our own published schedule. The exact number for your engagement is confirmed in writing after the first call, and it is the number on the invoice.

What moves you up a tier

On this job specifically: Inconsistency between the three filings. Where the return, the slips and the schedules disagree, resolving the difference is the engagement rather than the filing.

  • Whether a foreign authority has to issue something before we can file
  • How complete the documents are when they arrive — a reconstructed year costs more than a documented one
  • The number of countries in the filing set — each one adds a return, a calendar and a credit computation
  • The number of tax years in scope, because a catch-up package is priced per year

What adds cost

Two things move the fee. One is reconstruction — building a year from raw statements. The other is dependency — a certificate, a slip or a clearance that has to arrive from someone else. Both are in the quote or they are not charged.

The assumption we correct most often

That it is a simple summary form. It asks whether transfer-pricing documentation exists, and answering that honestly is frequently the start of a larger conversation.

What is never charged

  • The first call to the 24-hour helpline, where the scope is set
  • Answering a question about the scope we already quoted
  • Re-sending a copy of a filing we prepared for you

Get the quote

Start with the dates. Arrival, departure, transaction, notice — whichever applies. Once those are fixed, the filing set and the fee follow quickly, and you will know both before committing to anything. One call is usually enough to know whether this is a filing or a project.

Request a fixed-fee quote

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.

Where corporate tax services comes into this file

If you came here for corporate tax services, this is where it is dealt with. The subject is T106 information return, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

How the engagement runs, phase by phase

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

What you are actually buying with t106 information return price

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

Four terms worth pinning down

Subsidiary
A separate company in the foreign country, which ring-fences liability and creates withholding, transfer pricing and a second set of accounts.
Apportionment
The division of a multi-state or multi-province tax base between jurisdictions by formula, usually on sales, payroll and property.
Form 926
The US return reporting a transfer of property to a foreign corporation — including capitalising the company you just formed.
Scope boundary
The written line between what we do and what another adviser keeps, agreed at the start so nothing is duplicated or dropped.

Fixed fees around t106 information return price

Each fee below is published with its scope. Every number is in writing before anything is prepared.

Corporate cross-border filing

$999fixed, before work starts

Covers: Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.

See this fee page

Transfer pricing documentation

$2,500fixed, before work starts

Covers: Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.

See this fee page

Why clients bring t106 information return price to us

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.

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.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

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 team reviewing a file together at a desk

From first call to filed return

Step 1

Establishing the facts

A short call to work out what actually applies to you and what does not

Step 2

Agreeing the fee

A written quote against a defined scope, with nothing billed by the hour

Step 3

Drafting and review

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filing and follow-up

You approve, we file, and only then do you pay

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

How the work runs — quote first, then the work

  • Step 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.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

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

Profit split method Profit split method — the guide, the FAQ and the fixed fee.
Setting up in India — branch, LO, project office or subsidiary The full guide to setting up in India — branch, lo, project office or subsidiary, with the fee fixed before any work starts.
Form NR5 — reduced Part XIII withholding Its own page: nr5 reduced part xiii withholding — mechanism, deadlines and published fees.
Reporting a foreign trust (3520 / 3520-A) Everything on reporting a foreign trust (3520 / 3520-a), at the same depth as this page.
Repatriating profits to Canada Repatriating profits to Canada — the guide, the FAQ and the fixed fee.
Social security & totalization certificates The full guide to social security & totalization certificates, with the fee fixed before any work starts.
TP adjustments & secondary adjustments Its own page: tp adjustments & secondary adjustments — mechanism, deadlines and published fees.
Tax residency certificate (TRC) — inbound (India) Everything on tax residency certificate (trc) India, at the same depth as this page.
Hybrid entities & mismatches Hybrid entities & mismatches — the guide, the FAQ and the fixed fee.

Who we help

Tax for seasonal agricultural workers Seasonal agricultural workers tax — the guide, the FAQ and the fixed fee.
Tax for course creators & coaches The full guide to course creators & coaches tax, with the fee fixed before any work starts.
Professors & lecturers — your filing calendar Its own page: professors & lecturers your filing calendar — mechanism, deadlines and published fees.
Tax for translators & interpreters Everything on translators & interpreters tax, at the same depth as this page.
Management consultants — what we charge Management consultants what we charge — the guide, the FAQ and the fixed fee.
Day traders — relief you're probably missing The full guide to day traders relief you're probably missing, with the fee fixed before any work starts.
Tax for cross-border truck drivers Its own page: cross-border truck drivers tax — mechanism, deadlines and published fees.
IT contractors — what we charge Everything on it contractors what we charge, at the same depth as this page.
Tax for short-term rental hosts Short-term rental hosts tax — the guide, the FAQ and the fixed fee.

Where our clients live and work

Colombia tax for expats — country guide Colombia tax for expats — the guide, the FAQ and the fixed fee.
Bermuda tax for expats — country guide The full guide to Bermuda tax for expats, with the fee fixed before any work starts.
Greece tax for expats — country guide Its own page: Greece tax for expats — mechanism, deadlines and published fees.
Canada–UAE tax corridor Everything on Canada UAE tax, at the same depth as this page.
Jamaica tax for expats — country guide Jamaica tax for expats — the guide, the FAQ and the fixed fee.
Malaysia tax for expats — country guide The full guide to Malaysia tax for expats, with the fee fixed before any work starts.
US–UAE tax corridor Its own page: US UAE tax — mechanism, deadlines and published fees.
US–Portugal tax corridor Everything on US Portugal tax, at the same depth as this page.
Germany tax for expats — country guide Germany tax for expats — 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

Deemed Resident or Factual Resident — Not the Same File

The two statuses attract different returns, different credits and different provincial treatment, and the label is decided by facts rather than chosen. Establishing which applies is the work; the filing follows from it without argument.

Read how this one runs
Case study 2

The Deemed Sale That Happens on Death

Canada treats most capital property as sold at fair market value on death, so a terminal return can carry tax on gains nobody realised. Valuations and the order of the returns are what decide the figure.

Read how this one runs
Case study 3

An Estate Using Its Graduated Rates in Time

The favourable rate treatment an estate can access is time-limited and conditional, and it is lost by administration rather than by decision. The file identifies the window and the filings that keep it open.

Read how this one runs
Case study 4

Indian Transfer Pricing Certification With a Hard Deadline

An Indian entity with international related-party transactions needs an accountant's report filed by a date of its own, ahead of the return. The work is reconciling the transactions to the books first, because the report is only as defensible as that reconciliation.

Read how this one runs
Case study 5

An Adjustment in One Country and No Relief in the Other

A pricing adjustment taxes the same profit twice unless the other country makes a corresponding one. The mutual agreement route is what produces that relief, and it is opened on a timetable set by the treaty rather than by either revenue authority.

Read how this one runs
Case study 6

A Shareholder Loan Across a Border at No Interest

An interest-free loan between related companies is priced as if it carried interest, and in some cases a deemed benefit follows as well. The file sets a rate against the borrower's own credit profile and documents the terms that support it.

Read how this one runs
Case study 7

Years Filed Quietly, and What That Cost

Posting missing returns without taking a view on the route gives up the certification-based protection and can itself be read as an indicator. The first task on these files is mapping which years remain eligible for which route.

Read how this one runs
Case study 8

The Local File That Has to Match the Accounts

A local file describes the entity's own controlled transactions and ties them to its statutory figures. Where the two do not reconcile, that is what an examiner opens with.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Each of these carries its own guide, pricing pointers and FAQ.

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

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.

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

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

T106 information return pricing — questions we are asked

What is included in the fee for t106 information return?

The related-party transaction return, reconciled to the corporate return and to the non-resident slips so the three tell one consistent story.

What would make t106 information return cost more than the standard tier?

Inconsistency between the three filings. Where the return, the slips and the schedules disagree, resolving the difference is the engagement rather than the filing.

Is the fee really fixed?

Yes, for the scope quoted. If the scope changes — another year appears, an entity turns up, a certificate becomes necessary — we re-quote before doing the work, so there is never an invoice you have not already agreed to.

Does GILTI apply to individuals?

Yes, and it lands harder on them. An individual US shareholder of a controlled foreign corporation has the same inclusion a corporate shareholder does, but without an election gets neither the corporate-level deduction nor credit for the foreign corporate tax already paid — so foreign profit can be taxed at individual rates with no relief for tax the company paid abroad. An election to be taxed as though through a domestic corporation is usually the first thing to model. See Form 5471 and CFCs.

Are foreign trusts taxable in Canada?

They can be. Canada's deemed-resident-trust rules can pull a non-resident trust into the Canadian tax system where there is a resident contributor or, in some cases, a resident beneficiary — taxing it as though it were resident here. Separate reporting applies to transfers or loans to a non-resident trust and to distributions and debts from one. The planning point is that contributing to an offshore trust from Canada rarely achieves what the brochure suggests. See non-resident trusts.

What is GILTI?

A US rule that taxes shareholders of controlled foreign corporations currently on the corporation's income above a routine return on its tangible assets, rather than waiting for a dividend. The target was profit — especially from intangibles — parked in low-tax jurisdictions. The name, the deduction and the asset-based reduction are the parts Congress has revisited, so we compute it from the rules in force for the filing year instead of a remembered percentage. See the GILTI inclusion and Form 8992.

Tax terms explained

EmigrantUnilateral reliefNR4Source incomeTransfer pricingVoluntary Disclosures ProgramExit chargeW-8BENSection 216Saving clauseNRE accountForeign housing exclusionAdjusted cost baseForm 3CEB Browse the full A–Z glossary

Related fixed fees and services

The rest of this section

All pricingForm 3CEB certification (India) — fixed-fee priceGST/HST non-resident registration — fixed-fee priceUS state nexus review — fixed-fee priceMaster file & CbCR — fixed-fee priceAnnual compliance retainer — fixed-fee priceReg 105 or 102 waiver application — fixed-fee price

Where this leads next

Guarantee fee pricingIndependent agent and permanent establishment — international taxPillar Two readiness assessmentSelling into the US without a US entityControlled foreign corporation rules — international taxRush work and late filings — how we price them

Pricing for this work

Canadian return with foreign income — fixed-fee priceCRA voluntary disclosure package — fixed-fee priceStreamlined catch-up — 3 years + 6 FBARs — fixed-fee priceSection 216 rental return — fixed-fee price
Meet us in person at any of our offices

T106 information return, quoted before we start

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Your existing accountant keeps the domestic file
  • Re-quoted, never silently invoiced
  • 18,000+ clients served

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