Catch-up filings, disclosures and disputes

Behind on filings, or facing a notice. Both are routine engagements here.

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Secure a fixed quote

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

24-hour helpline: +1 (416) 619-0068
  • 24-hour helpline: +1 (416) 619-0068
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What is on this page

26 pages in this section. Behind on filings, or facing a notice. Both are routine engagements here.

← All cross-border and international tax services

Every page in this section is written to the same standard: it opens with the block that exists nowhere else on the site — a threshold, a treaty article, a rule that applies to one group and not the one beside it — and it carries one worked example, worked through in full rather than a set of generalities.

Where a page needs a statutory threshold, a rate or a day-count, that figure is verified against the issuing authority before it ships. Where it cannot be verified for the year in question, the page states the mechanism and quotes no number, because a wrong threshold on a page like this is worse than no page at all. Every statutory page also carries the name of the person who reviewed it and the date they did.

Fees are fixed and agreed in writing before any work begins, and you review the finished work before it is filed. Documents move through a secure portal and you can meet us at any of our offices, so where you are makes no difference to how it works.

  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • Every statutory figure in your file is verified for your own year at source.
  • Consultations scheduled to your working day rather than ours.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Common questions about this section

What does the Catch-up filings, disclosures and disputes section cover?

26 pages. Behind on filings, or facing a notice. Both are routine engagements here. Each one opens with the part that applies to that situation and nowhere else — a threshold, a treaty article, a filing that one group owes and the group beside it does not — and works one example through in full.

How are fees set for catch-up filings, disclosures and disputes?

The fee is fixed and agreed in writing before any work begins, priced from the documents you send rather than estimated afterwards, and it does not move once accepted. You see the finished work and approve it before anything is filed.

Who checks the work before it is filed?

A named adviser reviews every return and every information filing before it goes out, and the statutory pages on this site carry the name of the person who reviewed them and the date they did it. You approve the finished work yourself as the last step.

How do I get a quote for catch-up filings, disclosures and disputes?

Send what you have — a return, a notice, a set of statements, in whatever state it is in — through the secure portal after the first call, and you get a written fixed fee back. Or call the 24-hour helpline on +1 (416) 619-0068 and we will tell you what is needed.

Does being behind on filings automatically mean penalties?

Not necessarily — several catch-up routes exist specifically for taxpayers who come forward before being contacted, and the applicable route usually depends on how the non-compliance happened rather than on the number of years missed.

Should I file the missing years myself before contacting a professional?

It is worth reviewing your specific facts first, since the available catch-up routes are chosen based on the reasons behind the gap and on which years are genuinely still open — filing before that review risks choosing the wrong route and losing access to a better one.

No hourly billing, ever

Catch-up filings, disclosures and disputes, quoted before we start

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

  • Offices in India, the USA, Canada and the UAE
  • Re-quoted, never silently invoiced
  • Rated 5.0 out of 5 stars on Google

The difference a dedicated cross-border team makes

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.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

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.

Two of the firm’s advisers at a desk in the Delhi office
The team at work in the open-plan office

A fixed quote first, in writing

  • Step 1: Send what you already have – Slips, statements, prior returns — in any order. We list what is still needed after reading them.
  • Step 2: A fee agreed in writing – Quoted from those documents, before the work starts, and it does not move once you accept it.
  • Step 3: Each side drafted against the other – The returns are built together rather than in sequence, so relief is claimed once and in the right country.
  • Step 4: You approve before it is filed – The finished return comes to you first. Nothing is submitted on your behalf unseen.

Quoted up front, in writing.

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

The rest of this practice

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

Core services for this situation

Form 3CEB — TP accountant's report (India) Its own page: form 3ceb India — mechanism, deadlines and published fees.
Form NR73 — determination of residency on leaving Everything on NR73 determination of residency leaving, at the same depth as this page.
Form 926 — transfers to a foreign corporation Form 926 transfer foreign corporation — the guide, the FAQ and the fixed fee.
Form ITR-U — updated return (India) The full guide to ITR-u India, with the fee fixed before any work starts.
Recovering foreign VAT Its own page: recovering foreign vat — mechanism, deadlines and published fees.
Indian TP documentation & Form 3CEB Everything on Indian tp documentation & form 3ceb, at the same depth as this page.
Advance tax and self-assessment for NRIs Advance tax and self-assessment for NRIs — the guide, the FAQ and the fixed fee.
Debt vs equity funding The full guide to debt vs equity funding, with the fee fixed before any work starts.
US gift tax for non-residents Its own page: US gift tax for non-residents — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Tax for cross-border truck drivers Its own page: cross-border truck drivers tax — mechanism, deadlines and published fees.
Professors & lecturers — relief you're probably missing Everything on professors & lecturers relief you're probably missing, at the same depth as this page.
Tax for diplomatic & consular staff Diplomatic & consular staff tax — the guide, the FAQ and the fixed fee.
IT staffing firms cross-border tax The full guide to it staffing firms cross border tax, with the fee fixed before any work starts.
Team-sport athletes — what you owe in each country Its own page: team-sport athletes what you owe in each country — mechanism, deadlines and published fees.
Tax for day traders Everything on day traders tax, at the same depth as this page.
Tax for physicians & surgeons Physicians & surgeons tax — the guide, the FAQ and the fixed fee.
Amazon FBA sellers — relief you're probably missing The full guide to amazon fba sellers relief you're probably missing, with the fee fixed before any work starts.
Architecture practices cross-border tax Its own page: architecture practices cross border tax — mechanism, deadlines and published fees.

Where our clients live and work

Finland tax for expats — country guide Its own page: Finland tax for expats — mechanism, deadlines and published fees.
Bermuda tax for expats — country guide Everything on Bermuda tax for expats, at the same depth as this page.
Mauritius tax for expats — country guide Mauritius tax for expats — the guide, the FAQ and the fixed fee.
Thailand tax for expats — country guide The full guide to Thailand tax for expats, with the fee fixed before any work starts.
US–Mexico tax corridor Its own page: US Mexico tax — mechanism, deadlines and published fees.
Hong Kong tax for expats — country guide Everything on Hong Kong tax for expats, at the same depth as this page.
Lithuania tax for expats — country guide Lithuania tax for expats — the guide, the FAQ and the fixed fee.
Saudi Arabia tax for expats — country guide The full guide to Saudi Arabia tax for expats, with the fee fixed before any work starts.
Pakistan tax for expats — country guide Its own page: Pakistan tax for expats — mechanism, deadlines and published fees.

Files that look like this one

Case study 1

Dormant years rebuilt from bank statements before any filing

A client who had lived abroad and come back had kept nothing. We drew the slip history from the tax authority's account, then worked through bank and brokerage statements to rebuild the years the slips did not cover, including the disposals that had never been reported. Each return was prepared in sequence so carry-forward balances moved correctly from one year into the next. The engagement produced a complete filed set, a written reconciliation showing how every line was derived, and a schedule of the balances as finally assessed.

Case study 2

Notional assessment replaced by the return it stood in for

A year had been assessed on the tax authority's own initiative from third-party slips, with no deductions and no cost base against a share disposal, and the balance had been growing ever since. We prepared the real return for that year, filed it with the supporting schedules and the broker records, and asked for the notional assessment to be displaced. The work produced a reassessment built on actual figures, a documented record of what had been substantiated, and a consistent basis for the years that followed it.

Case study 3

Disclosure prepared before the first letter arrived

A taxpayer with foreign accounts wanted to come forward but had no idea what those accounts had earned. We reconstructed the income year by year from institution statements, converted it, and drafted the application with a narrative setting out how the omission arose and what had been done to correct it. The engagement produced a filed disclosure, the corrected returns that sat behind it, and a documented position the client can point to if the file is examined later.

Case study 4

Objection filed to keep a disputed reassessment open

A reassessment denied expenses the client could in fact support, and the window to challenge it was closing. We filed a formal objection setting out the grounds and identifying the evidence, which kept the year live while the underlying records were assembled properly. The work produced a written submission to the appeals officer built on invoices, contracts and bank entries rather than on argument, and a file the client could hand to anyone who asked what the position was and why.

Case study 5

Back years completed for a company that had stopped trading

Operations had ceased and nobody had filed since, but the corporation still existed and the filing obligation had not stopped with the trading. We reconstructed each open year from the bank record and the last set of accounts, filed the outstanding corporate returns in order, and reconciled the shareholder balances that had drifted. The engagement produced a filed set for every open year, a closing balance sheet the directors could act on, and the paperwork needed to end the obligation cleanly.

Case study 6

Relief request supported after a long illness

Returns had gone unfiled through a period of hospital treatment and recovery, and the penalties had accumulated on top of the tax. We filed the outstanding years first, because a request for relief is difficult to assess while the underlying returns are still missing, then made a written request supported by medical documentation and a dated timeline tying the gap to the illness. The engagement produced the filed years, a documented relief request on the file, and a payment arrangement for the balance that remained.

Case study 7

A Disclosure Where the Facts Were Not Innocent

Where non-compliance was not inadvertent, the certification-based routes are unavailable and a different practice applies, with its own protections and its own price. Establishing which side of that line the facts fall on is done before contact is made.

Read how this one runs
Case study 8

A Penalty Argued on the Facts Rather Than the Form

Reasonable cause is a documented story with dates, not an assertion of good intent. The engagement assembles what the client actually knew and when, and puts the sequence in writing alongside the filings it explains.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

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
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
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
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.
Transfer Pricing & BEPS
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
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.
Cross-Border Corporate Tax
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
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
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
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

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.

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