At Legal Quotient Consultants, we are committed to protecting the privacy and security of your personal and business financial information. This Privacy Policy describes how we collect, use, and safeguard your data when you use our tax filing and accounting services.
Information Collection
We collect personal information necessary to prepare and file your tax returns, including names, contact details, social insurance numbers (SIN), business numbers, income slips, financial statements, and receipts. We obtain this data directly from you or with your consent via official CRA portals.
Data Protection & Security
We implement industry-standard security protocols to encrypt and protect your files during transfer and storage. We never sell, lease, or share your financial data with third parties except as required to file your tax returns with the Canada Revenue Agency (CRA) or as required by law.
Files that look like this one
Putting a representative authorisation in place before anything else
A new engagement could not begin because nobody could see what the tax authority already held for the client. The first work was the authorisation itself: agreeing its scope, explaining that it allows us to see and discuss the account rather than to act without instruction, and recording how the client withdraws it. Access was set up for the named preparer only. The engagement produced a signed authorisation on file, a clear record of who inside the practice could see the account, and a starting picture of the filing history taken from the authority rather than from memory.
A spouse asking for copies of a jointly discussed return
Two returns had been prepared in the course of the same conversation, and one spouse later asked for the other's copy. The answer was that a shared meeting is not shared consent. Each person's file is separate, and a copy of a return goes to the person it belongs to unless that person instructs otherwise in writing. The work was explaining that clearly, obtaining the instruction where it was forthcoming, and changing how joint discussions are recorded so the two files stay distinct. The engagement produced separate consents on record and a practice note for similar households.
A foreign adviser requesting the working papers directly
An accountant in another country asked us for the file supporting a Canadian return, in order to complete a filing of their own. Nothing was sent on that request. The client was asked what they wanted released, the scope was narrowed to the schedules the foreign return actually needed rather than the whole file, and the instruction was taken in writing. The transfer went through the secure system rather than by email. The engagement produced a documented release with a defined scope, and a record of what left the practice and on whose instruction.
Answering an information request without over-disclosing
A request arrived asking for records covering a wider period than the year under review. The work was to read what had actually been asked for, confirm the scope with the officer in writing, and assemble exactly that. Documents outside the scope were not volunteered, and material belonging to another entity was identified and held back. Everything produced was indexed before it went. The engagement produced a complete response to the request as framed, an index of what was supplied, and a file note of the scope confirmation for the client's own records.
A business sold and the seller wanting the file erased
After a sale the former owner asked for everything held on the company to be destroyed. Part of it could be. The material supporting filed returns could not, because those years remained open to review and the seller was the person who would need the records if questions arrived. The work was sorting the file into what supported a filing, what belonged to the purchaser under the sale agreement, and what was genuinely surplus. The engagement produced a documented destruction of the surplus material, a retained set with an end date attached to it, and a written note of the split.
Handing a file to a new adviser and closing access
A client moved their work elsewhere and wanted the handover done properly rather than in pieces. A closing pack was assembled: the filed returns, the carryforward schedules and the supporting records the next adviser would need, transferred through the secure system on the client's written instruction. The authorisation with the tax authority was withdrawn on the agreed date rather than left standing, and portal access for our own staff was removed at the same time. The engagement produced a complete handover pack, a withdrawn authorisation, and written confirmation of what was retained and why.
A Foreign Subsidiary That Nobody Had Been Reporting
Owning a company abroad triggers an information return separate from the corporate return, with its own penalty. The work is the surplus and income computations behind it, which also determine how a future dividend is taxed on the way home.
Read how this one runsSocial Security Contributions Owed in Two Countries at Once
A totalization agreement assigns contributions to one system and exempts the other, but only against a certificate obtained in advance. Without it both sets come out of the same salary and neither is straightforward to recover.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.
Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
