Fifty-six CRA forms, elections, waivers and clearance applications.
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24-hour helpline: +1 (416) 619-006856 pages in this section. Fifty-six CRA forms, elections, waivers and clearance applications.
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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.
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Reviewed for accuracy 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.
56 pages. Fifty-six CRA forms, elections, waivers and clearance applications. 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.
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.
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.
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.
No — the library covers elections and applications used by residents, non-residents and newcomers alike, since a single cross-border situation often touches more than one CRA form regardless of residency status.
An election is a choice you make on your own return that changes how an amount is taxed, while a waiver is an application to a payer or the CRA asking that withholding not be applied at the full statutory rate in the first place — each form page states which of the two it is.
Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border 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.
Quoted from your documents and agreed in writing. The number you accept is the number you pay.
Quoted up front, in writing.
Contact Us 24-hour helpline +1 (416) 619-006818,000+ clients across 4 global offices, fees fixed in writing before the work starts. The case write-ups are published in full, so the outcomes are checkable rather than claimed.
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Each of these carries its own guide, pricing pointers and FAQ.
The vendor had moved abroad years earlier and the purchaser's solicitor was holding back part of the price pending the CRA's certificate. The original purchase documents had been lost in a move. We rebuilt the cost base from the land registry record, the closing statement obtained from the former solicitor and the invoices for a renovation, filed the clearance application on that evidence and answered the CRA's follow-up queries. The engagement produced a certificate, the release of the funds the solicitor was holding, and a return for the year of sale that recovered the amount withheld above the tax due.
An engineering firm outside Canada had been engaged for site work and its Canadian client was withholding on every invoice, which the firm had priced as though it were a cost of doing business here. We reviewed the contract, the pattern of visits and whether the firm had a fixed place of business in Canada, and prepared the waiver application on the treaty position that followed. The work produced a waiver covering the remainder of the contract, a corrected invoicing arrangement with the Canadian payer, and a non-resident corporate return that closed the periods already withheld on.
A couple learned during an account review at their bank that assets held abroad since before they immigrated should have been reported annually. Nothing had been hidden and the income had been modest, but the forms had never been filed. We reconstructed the holdings year by year from statements requested from the foreign institution, quantified the income and the tax it attracted, and filed through the voluntary disclosure route with a written submission explaining the circumstances. The engagement produced accepted disclosures, the missing information returns on file, and an agreed settlement of the tax and interest.
A group outside Canada had hired its first employees here and had been paying them gross from the parent's accounts for several months. We established which registrations the employer needed, opened the business number and the payroll account, calculated the deductions that should have been made from the start, and corrected the reporting for the period already paid. The work produced live payroll accounts, remittances brought current before the year-end slips were due, and an employment structure the group can use for further hires without registering again.
A client had moved out of a house, let it, and later sold it, without considering the election available when a property changes use. The consequences had already been assessed. We set out what the election would have achieved, gathered the evidence of intention that existed at the time the letting began, and made a written request for late acceptance supported by that record. The engagement produced a decision on the request, a reassessment reflecting the treatment the client had understood to apply, and a note of the remaining years the same analysis governs.
An assessment disallowed a credit the client had claimed, apparently because a supporting form filed separately had never been matched to the return. The client had spent months trying to fix it by telephone. We assembled the filing record with dates and confirmations, filed a notice of objection within the period allowed, and put the point in a short written argument rather than a narrative of the calls. The work produced a reassessment restoring the credit, interest adjusted accordingly, and a filing routine that keeps the supporting forms with the return that depends on them.
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 runsResidence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.
Read how this one runsAll case studies — every published engagement in one place.
Strategy and compliance for income, assets and families spread across borders.
Related-party purchasing, customs value versus transfer price, and foreign-affiliate structures put trading businesses inside the s.247 documentation rules.
Goods crossing a border move the tax question from income to indirect: registration thresholds, place of supply, the customs value and the transfer price between related entities all have to agree with each other. When they do not, the adjustment arrives from two authorities at once and each one uses the other's number.
Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.
