Budget-friendly Importing into Canada — GST & duty

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Import tax and sales tax are separate charges on the same shipment, and who is shown as importer of record decides who can recover which. Budget-friendly Importing into Canada 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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  • 18,000+Clients served
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  • 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
  • 18,000+ clients served
  • Offices in India, the USA, Canada and the UAE
  • Google rating 5.0 out of 5
The short answer

Import tax and sales tax are separate charges on the same shipment, and who is shown as importer of record decides who can recover which. Duty and import tax are assessed at the border on the customs value, while the onward sale is taxed under the domestic rules.

Whether this is your situation

  • Stock is held in a country where you have no entity
  • A marketplace collects some taxes and leaves you the rest
  • You have never tested a registration threshold by destination
  • A customer has asked for a tax number you do not have
  • Imports are being cleared in someone else's name

Any two of those together and importing into Canada — GST & duty is almost certainly your situation. If nothing on the list applies, the helpline call still costs nothing and we will redirect you.

The team reviewing a file together at a desk

Transparent, fixed pricing for importing into Canada — GST & duty

Importing into Canada is quoted on how many product lines need classifying and valuing for duty, and on whether you are shown as importer of record with a registration that lets the import tax be recovered. Sorting out entries already cleared in someone else's name is the heavier part.

GST/HST non-resident registration — fixed-fee price

From $400

fixed, quoted before work starts

The registration on the route that fits the business, plus the place-of-supply mapping that decides the rate on each sale and the input recovery position.
See the full fee page

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
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

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
See the fee schedule

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

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

All published fees on one page — every engagement, one list, no ranges hiding surprises.

The rule behind the paperwork

Import tax and sales tax are separate charges on the same shipment, and who is shown as importer of record decides who can recover which.

Duty and import tax are assessed at the border on the customs value, while the onward sale is taxed under the domestic rules. A non-resident importing as importer of record may recover the import tax only if it is registered appropriately.

This is why we start with a chronology rather than a form. Almost every position in this area is anchored to a date — of arrival, of departure, of a payment, of a transaction — and the evidence that supports it is either created around that date or reconstructed years later at several times the cost.

Every statutory figure that reaches your file is checked against the authority that issues it, for the year in question, before anything is filed. Where we cannot verify a number for your year, the advice explains the mechanism instead and says so plainly, because an unverified threshold is a liability rather than a shortcut. See also corporate emigration from Canada and management fee study.

What we actually file

  • Recovery claims for input tax and foreign value-added tax
  • Threshold monitoring by destination, tested against each local rule
  • A registration-route analysis where input recovery is at stake
  • Reconciliation of platform-collected amounts to your own returns
  • Customs value and transfer-price positions, coordinated

What this looks like with numbers

Numbers make this concrete, so here is the same rule applied to a set of figures.

Where a registration obligation actually starts

An online seller with C$1,454,000 of sales across 3 markets. Assume the largest market takes C$581,600 of that and assume a registration test of C$45,000 in that market.

ItemAmount
Total salesC$1,454,000
Markets sold into3
Sales in the largest marketC$581,600
Assumed registration test thereC$45,000
Registration required in that market?Yes

One market crosses its own test, so registration and collection start there on the trigger date — and the other 2 markets are tested separately, on their own rules. Registering in one does nothing for the next. 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.

From first call to filed

  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

The fixed fee

The fee is fixed and agreed in writing before work begins, based on the scope established on the first call. Nothing is billed by the hour, and the number does not move once it is agreed. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Consultations scheduled to your working day rather than ours.
  • We will tell you when you do not need us, and that call is free.
  • Nothing is filed until you have read it.

What to do next

We would rather scope it properly than quote it quickly. The fastest start is a short call and three things: what happened, when it happened, and which countries are involved. Everything else we can ask for as it comes up.

Checked and signed off 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.

Business tax advisory — what this page covers

Readers arrive here searching for business tax advisory, and importing into Canada is what the page is about. Below: who it catches, what has to be filed, and what it costs — quoted in writing, before anything is done.

Import tax and sales tax are separate charges on the same shipment, and who is shown as importer of record decides who can recover which.

The four phases of the work

  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.

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

Four terms worth pinning down

FCNR account
A foreign-currency deposit for non-residents, which removes rupee exchange risk and has its own tax and repatriation treatment.
Tax risk register
A ranked record of a group's exposures with quantum, mitigation and evidence, so a board can approve a position rather than discover one.
Sojourner rule
A rule that makes a visitor resident for a whole year by reason of days spent in the country, regardless of ties. It is the trap for people who thought presence alone was harmless.
Double taxation
The same income taxed twice. Relief comes from a treaty article giving one country the exclusive right, from a credit, or from an exemption — claimed, never automatic.
importing into Canada — GST & duty: The practitioner's note

Duty and import tax are assessed at the border on the customs value, while the onward sale is taxed under the domestic rules.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

Fixed fees around importing into Canada — GST & duty

The charge at the border is only half of the file. The onward sale of the goods inside Canada is taxed under the domestic rules, so an engagement covering both the import and the resale across the provinces you ship to carries more work than a single customs valuation question.

Payroll & mobility setup

$999fixed, before work starts

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

See this fee page

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.

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

Why clients bring importing into Canada — GST & duty 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.

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

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

From first call to filed return

Step 1

Establishing the facts

We start with the chronology: dates, countries, and what has already been filed

Step 2

Agreeing the fee

You get the scope and the fee in writing before we touch anything

Step 3

Drafting and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and follow-up

Nothing is filed until you have read it

Two of the firm’s advisers at a 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

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

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Family office structures Its own page: family office structures — mechanism, deadlines and published fees.
US s.482 documentation Everything on US s.482 documentation, at the same depth as this page.
Substance requirements in practice Substance requirements in practice — the guide, the FAQ and the fixed fee.
Canadian with an offshore account The full guide to Canadian with an offshore account, with the fee fixed before any work starts.

Who we help

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Twitch & live streamers — relief you're probably missing Twitch & live streamers relief you're probably missing — the guide, the FAQ and the fixed fee.
Tax for crypto traders The full guide to crypto traders tax, with the fee fixed before any work starts.
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Team-sport athletes — your filing calendar Everything on team-sport athletes your filing calendar, at the same depth as this page.
Tax for welders & skilled trades Welders & skilled trades tax — the guide, the FAQ and the fixed fee.
Tax for individual athletes — tennis, golf The full guide to individual athletes — tennis, golf tax, with the fee fixed before any work starts.

Where our clients live and work

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Hong Kong tax for expats — country guide Its own page: Hong Kong tax for expats — mechanism, deadlines and published fees.
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Zambia tax for expats — country guide Zambia tax for expats — the guide, the FAQ and the fixed fee.
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Netherlands tax for expats — country guide Its own page: Netherlands tax for expats — mechanism, deadlines and published fees.
Kuwait tax for expats — country guide Everything on Kuwait tax for expats, at the same depth as this page.
Nigeria tax for expats — country guide Nigeria tax for expats — the guide, the FAQ and the fixed fee.
Denmark tax for expats — country guide The full guide to Denmark tax for expats, with the fee fixed before any work starts.

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

What these engagements turn on

Case study 1

Broker named as importer of record and recovery blocked

A foreign seller had been shipping into Canada for some time with the customs broker named as importer of record on every entry. The tax paid at the border was being passed back as a cost with no route to recover it. The work was to trace the entries, establish who had accounted for what, and restructure the arrangement so the seller was named going forward. The engagement produced a corrected importer position, recovery available on subsequent shipments, and a written description of the arrangement for the logistics provider to work to.

Case study 2

Delivered duty paid terms priced before the first shipment

A supplier had agreed to deliver duty paid without anyone establishing what that would require. The work was to identify who would have to be importer of record under those terms, what registration would be needed for the import tax to be recoverable rather than absorbed, and what the domestic treatment of the onward sale would be. The engagement produced a registration completed before the first container moved, a customs instruction naming the right party, and a price built on the charges the contract actually creates.

Case study 3

Customs value questioned on goods moved between related parties

Goods were being transferred from a parent to its Canadian distributor at a price set for management reporting rather than for customs. The border agency asked how the declared value had been arrived at. The work was to document the basis of the value, reconcile it against the group's own pricing records, and establish whether the entries needed correction. The engagement produced a written valuation basis, corrections where the record required them, and a procedure so that later changes to intercompany pricing reach the customs entries too.

Case study 4

Border charges reconciled against the accounting records

Nobody in the finance team could say how much had been paid at the border, to whom, or how much of it was recoverable, because everything arrived as a single line on a forwarder's invoice. The work was to break the charges apart entry by entry, separating duty from import tax, and match them against the accounting records. The engagement produced a reconciled position for the period reviewed, a recovery claim supported by the underlying entries, and a coding change so the two charges are never again booked as one.

Case study 5

Stock held in Canada by a seller with no local entity

A foreign business was holding inventory with a Canadian third-party warehouse and shipping from there, having treated the initial import as the end of the Canadian analysis. Holding stock in the country changes what is supplied and where. The work was to trace the goods from entry to customer, establish the treatment of the sales made from the warehouse, and align the registration with the importer position. The engagement produced a corrected treatment of the domestic sales and a written position on the warehousing arrangement itself.

Case study 6

Import and resale mapped together for a new product line

A business adding a product line asked only about duty, which is the half most people think of. The work covered both halves of the same shipment: who would be named at the border and what could be recovered there, then how the onward sale would be taxed and at which provincial rate for each customer group. The engagement produced a single written note covering entry to invoice, a customs instruction, and the tax codes the billing system needed before the line went on sale.

Case study 7

Fifteen Per Cent Held Back From a Fee for Services in Canada

A payer must withhold from fees paid to a non-resident for services rendered in Canada, whether or not any tax is ultimately owed. A waiver applied for before the work is invoiced avoids the withholding; after it, the money comes back through a return.

Read how this one runs
Case study 8

Two Wills, Two Jurisdictions, One Estate

A will drawn for one country can revoke another or fail to reach assets held abroad. The review checks how each instrument interacts with the other and where probate will actually be required.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Every link below is a full page of its own — the same depth as this one, for its own subject.

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

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

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • 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

Importing into Canada — GST & duty — questions we are asked

Importing into Canada — GST & duty: how much of this can I do myself?

Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: duty and import tax are assessed at the border on the customs value, while the onward sale is taxed under the domestic rules.

What if I have already filed and got it wrong?

That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.

How long will it take?

It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.

Who actually pays the GST on goods imported into Canada?

It is paid at the border by whoever is shown as importer of record, and that is the name on the customs entry rather than whoever owns the goods or pays the invoice. The two are often different, which is where the trouble starts. If a broker, a customer or a logistics provider is named, they have paid the tax and the recovery question attaches to them, not to you. Before a shipment moves, decide who is going to be the importer of record and make sure the paperwork says so, because correcting it afterwards is slow.

Can I claim back the tax I paid at the border?

Only if you are the person who paid it and you are registered in a way that gives you recovery. Both halves have to be true. A non-resident who is named as importer of record but is not registered appropriately carries the import tax as a cost, and it quietly sits in the margin on every shipment. A non-resident who is registered appropriately but is not the importer of record has nothing to recover, because somebody else paid it. Line up the registration and the customs paperwork with each other before goods start crossing.

What does importer of record actually mean?

It is the party that accounts to the border agency for the shipment: the declared value, the classification, the duty and the import tax, and the accuracy of all of it. It carries the liability if any of that is later found to be wrong, including on entries filed years earlier. People treat the field as an administrative detail to be filled in by whoever is arranging the shipping, which is why it so often names a party with no interest in the goods. It decides who pays and who can recover, so it is a commercial decision.

My customs broker is named as the importer, is that a problem?

It is worth looking at closely. A broker or forwarder named as importer of record has assumed the accounting position for the shipment, which means the import tax has been paid by them and any recovery sits on their side rather than yours. Some arrangements pass the cost back to you with no route to recover it at all. It also means the party answering for the declared value and the classification is not the party that knows the goods. Read what the arrangement actually says before assuming it is the convenient default it appears to be.

Is duty charged on the same value as the import tax?

They are separate charges arising on the same shipment, and they are not the same calculation. Duty depends on how the goods are classified and where they originate, so two similar products can attract different rates. The import tax is applied on a base built from the customs value, which is why an error in the declared value flows into both charges at once. Treating them as one line on a broker's invoice is how businesses end up unable to say what they paid, to whom, or whether any part of it could have been recovered.

Do I charge Canadian sales tax when I resell the imported goods?

The import charge and the onward sale are governed by different rules, so the answer does not follow from having paid tax at the border. The sale is taxed under the domestic rules, with the province and therefore the rate depending on where the supply takes place rather than where the goods entered. A business that has paid at the border and assumes that settles the matter is frequently under-charging on the resale. Map the domestic side at the same time as the import side, because the same shipment gives rise to both.

Is "fund transfer pricing" the same thing as transfer pricing?

No — and if you came here to calculate FTP, this is not it. Fund transfer pricing is a bank's internal allocation of funding costs and benefits between its own business units, a treasury and asset-liability management discipline used to measure branch or product profitability. Tax transfer pricing is about prices between legally separate related parties across borders, and about which country taxes the resulting profit. The words overlap; the fields do not. See our transfer pricing work.

Can an accountant in one country file my return in another?

Yes, where they are authorised to represent you with that tax authority and the filing is done electronically. What matters is not where the adviser sits but whether they can lawfully act for you and are competent in both systems — a return prepared with no knowledge of the other country is where the relief gets missed. We file on both sides, from offices in India, the USA, Canada and the UAE. See how we work.

Tax terms explained

Form 5471Backup withholdingSpecified foreign financial assetCorresponding adjustmentTax treatyStreamlined filingNR7-RResale price methodNRIFDAP incomeClubbing of incomeGrantor trustDelinquent FBARHybrid surplus Browse the full A–Z glossary

Related pages

Elsewhere in this section

All indirect, crypto & advisoryStudy permit holdersReal estate holding structuresTax on permanent residencyMoving crypto to a low-tax countryStaking & yield incomeReporting crypto on T1135

Where this leads next

Group restructuring or migrationForeign-owned US company — filingsCorresponding adjustment via MAPReturning to India after years abroadSelling into the US without a US entityKeeping a home in Canada while abroad

Short answers

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