Competitively priced Form RC267 — US plan contributions (commuters)

Form RC267 — who files it, when it is due, what late filing costs, and what we charge to prepare it. Canada (CRA). Competitively priced RC267 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.

  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE

Secure a fixed quote

First we read your documents, then you get the price in writing, and only then does the work begin.

24-hour helpline: +1 (416) 619-0068
  • 24-hour helpline: +1 (416) 619-0068
  • 18,000+ clients served
  • 15+ years of cross-border experience
In 60 words

Form RC267 is a relief or credit claim: Deducts contributions to a US employer retirement plan for a Canadian resident who commutes to work in the United States. Canadian residents who cross the border to work and participate in a US employer plan.

Who this applies to

Canadian residents who cross the border to work and participate in a US employer plan.

This is the point most filings get wrong. Without the treaty-based deduction the same retirement saving is deducted in neither country. Which of the three plan-contribution forms applies depends on commuter status and where the employment was performed — not on the plan type.

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

Fixed fees for rc267 US plan contributions commuters, agreed up front

For a commuter claiming US employer plan contributions, the fee turns on establishing commuter status and where the duties were actually performed, then on how many years of contributions are being claimed. A single year with a clean plan statement is short work; several years, or a change of employer partway through, is more.

Dual filing — 1040 + T1 together — fixed-fee price

From $449

fixed, quoted before work starts

Both returns prepared as one engagement, in the order the credit requires, so relief lands where it is usable rather than being claimed twice in the wrong place.
See the full fee page

US return from abroad (1040 + 2555/1116) — fixed-fee price

From $449

fixed, quoted before work starts

The US individual return prepared from abroad, with the exclusion and the foreign tax credit computed together rather than one or the other, plus the account and asset reports that travel with it.
See the full fee page

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

Foreign asset & information reporting

From $349

fixed, quoted before work starts

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 the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.
See the fee schedule

All published fees on one page — the whole fee schedule in one place, with no from-to bands to decode.

What the reporting test actually looks at

What decides whether Form RC267 applies
What has to be establishedEvidence we work from
The obligationDeducts contributions to a US employer retirement plan for a Canadian resident who commutes to work in the United States.
Who it bindsCanadian residents who cross the border to work and participate in a US employer plan.
Jurisdiction and authorityCanada — CRA
Category of filingRelief or credit claim

When it is due

A claim generally has to be made on a return filed for the year in question, which makes the return deadline the claim deadline. Some claims can be made on an amended return within the reassessment window; others are lost if not made on the original filing, so the two are worth distinguishing before a late filing. The date is confirmed for your year at the start of the engagement, not assumed from last year's.

What late or missed filing costs

Missing a claim usually costs the relief rather than a penalty — which is why it goes unnoticed. The money is real: an unclaimed credit or exclusion is tax paid twice on the same income, and depending on the claim it may or may not be recoverable by amending later. The practical response is not speed but order: mapping every affected year before contacting an authority is what keeps relief on the table.

Worked through with figures

Worked through with figures, the mechanism looks like this.

Credit relief on one stream of income

Take C$102,000 of income taxed in both countries. Assume the other country charged 18% on it and the home country would charge 34% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$102,000
Tax paid abroad (assumed 18%)C$18,360
Home tax on the same income (assumed 34%)C$34,680
Credit available (lesser of the two)C$18,360
Home tax still payableC$16,320

The credit absorbs C$18,360 and leaves C$16,320 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

You get the number for Form RC267 up front, as part of one fee for the whole set rather than as a separate charge that appears at the end. See the US estate tax exposure for Canadians for comparable engagements.

What working with us looks like

  1. 1A short call to work out what actually applies to you and what does not
  2. 2A written quote against a defined scope, with nothing billed by the hour
  3. 3We prepare, a named reviewer checks it, and you see it before it goes
  4. 4You approve, we file, and only then do you pay
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • Consultations scheduled to your working day rather than ours.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.

Describe the situation in your own words; translating it into forms is our job.

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

Canada US tax treaty CRA, in practice

This is the page to read on Canada US tax treaty CRA. It takes RC267 in order — the test that decides who is affected, the returns and forms that follow from it, and a fee quoted in writing before anything starts.

Without the treaty-based deduction the same retirement saving is deducted in neither country.

How the engagement runs, phase by phase

  1. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

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

Key terms behind this page, defined

Tie-breaker rules
The ordered treaty tests that resolve dual residence. The first test that resolves the case is where the evidence should be concentrated.
Regulation 105
The Canadian withholding on fees paid to a non-resident for services rendered in Canada, computed on gross fees and reducible in advance by a waiver.
NRO account
A rupee account for a non-resident's Indian-source income, whose interest is generally taxable in India with deduction at source.
Self-custody
Holding crypto without an intermediary, which is treated differently from a custodial holding under several reporting regimes.
rc267 US plan contributions commuters: Our analysis

Without the treaty-based deduction the same retirement saving is deducted in neither country.

Whichever way the facts cut, you keep the same footing: a fee agreed in writing beforehand, a named practitioner reviewing the file, and nothing filed until the work is delivered and approved.

The published fees closest to rc267 US plan contributions commuters

Choosing correctly among the three plan-contribution forms is itself part of the job, because commuter status and the place of employment decide it rather than the type of plan. Where the employer scheme documents are incomplete, obtaining and reading them is the step that adds time. All of it is quoted in writing first.

Section 217 pension return

$349fixed, before work starts

Covers: The elective return on Canadian pension and benefit income, modelled first to confirm it improves the position, and the advance application that reduces withholding for future years.

What makes it bigger: Multiple income streams. The election applies to all eligible income for the year, so each stream has to be modelled together rather than separately.

See this fee page

US return from abroad (1040 + 2555/1116)

$449fixed, before work starts

Covers: The US individual return prepared from abroad, with the exclusion and the foreign tax credit computed together rather than one or the other, plus the account and asset reports that travel with it.

What makes it bigger: The number of foreign accounts and foreign funds. A salary and one bank account is a straightforward return; six accounts and a portfolio of local mutual funds brings election work and additional reporting.

See this fee page

Why clients bring rc267 US plan contributions commuters to us

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.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

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.

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 team reviewing a file together at a desk

How the engagement runs, phase by phase

Step 1

First conversation

We establish what happened and when, because every position here is anchored to a date

Step 2

Written quote

A written scope and a fixed price, so you know the cost before committing

Step 3

Preparation and sign-off

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Submission

You see the result, approve it, and we file it

The team at work in the open-plan office

A fixed quote first, in writing

  • Step 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.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

Quoted up front, in writing.

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

Keep reading, sideways

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 T2036 — provincial foreign tax credit Everything on t2036 provincial foreign tax credit, at the same depth as this page.
Deemed disposition on death Deemed disposition on death — the guide, the FAQ and the fixed fee.
Dual citizen with two passports, two returns The full guide to dual citizen two tax returns, with the fee fixed before any work starts.
Profit split method Its own page: profit split method — mechanism, deadlines and published fees.
US payroll for a Canadian company Everything on US payroll for a Canadian company, at the same depth as this page.
Family office structures Family office structures — the guide, the FAQ and the fixed fee.
Form 3CD — tax audit report (India) The full guide to form 3cd India, with the fee fixed before any work starts.
Exit strategy for founders Its own page: exit strategy for founders — mechanism, deadlines and published fees.
Section 195 — TDS on payments abroad (India) Everything on section 195 India, at the same depth as this page.

Who we bring this work to

Tax for mechanical & electrical engineers Everything on mechanical & electrical engineers tax, at the same depth as this page.
IT contractors — what you owe in each country It contractors what you owe in each country — the guide, the FAQ and the fixed fee.
Management consultants — what we charge The full guide to management consultants what we charge, with the fee fixed before any work starts.
Crypto traders — relief you're probably missing Its own page: crypto traders relief you're probably missing — mechanism, deadlines and published fees.
Individuals & families abroad cross-border tax Everything on individuals & families abroad cross border tax, at the same depth as this page.
App & game studios cross-border tax App & game studios cross border tax — the guide, the FAQ and the fixed fee.
Family holding companies cross-border tax The full guide to family holding companies cross border tax, with the fee fixed before any work starts.
Touring musicians — relief you're probably missing Its own page: touring musicians relief you're probably missing — mechanism, deadlines and published fees.
Veterinary practices cross-border tax Everything on veterinary practices cross border tax, at the same depth as this page.

Where our clients live and work

Bahrain tax for expats — country guide Everything on Bahrain tax for expats, at the same depth as this page.
China tax for expats — country guide China tax for expats — the guide, the FAQ and the fixed fee.
Malta tax for expats — country guide The full guide to Malta tax for expats, with the fee fixed before any work starts.
Portugal tax for expats — country guide Its own page: Portugal tax for expats — mechanism, deadlines and published fees.
Nigeria tax for expats — country guide Everything on Nigeria tax for expats, at the same depth as this page.
Canada–Australia tax corridor Canada Australia tax — the guide, the FAQ and the fixed fee.
Vietnam tax for expats — country guide The full guide to Vietnam tax for expats, with the fee fixed before any work starts.
US–Portugal tax corridor Its own page: US Portugal tax — mechanism, deadlines and published fees.
Germany tax for expats — country guide Everything on Germany tax for expats, at the same depth as this page.

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

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs
Case study 2

Interest and Penalties Put to a Relief Application

Relief is discretionary and is decided on the circumstances that caused the delay, evidenced year by year. The application is built from the same chronology the filings rest on, so the two cannot contradict each other.

Read how this one runs
Case study 3

Canadian Dividends and Interest Paid to a Non-Resident

Flat withholding applies at source whether or not a return would produce the same figure. The engagement establishes treaty entitlement, files what is needed to claim the reduced rate, and recovers what went out at the domestic rate.

Read how this one runs
Case study 4

Coming Back to Canada After Years Abroad

Returning restarts Canadian residence and re-values what you own on the day you arrive. Foreign pensions, employer plans and accounts opened abroad each land differently, and the reporting thresholds are tested against the whole portfolio rather than each account.

Read how this one runs
Case study 5

A Trust Abroad With a Canadian Connection

Contributions or beneficiaries in Canada can bring a foreign trust inside the Canadian net entirely. The analysis is who contributed what and when, because the answer decides whether the trust files here at all.

Read how this one runs
Case study 6

Information Returns Missed Behind a Correct Return

The heaviest exposure on a cross-border file is often a disclosure form rather than the tax. Where the return itself was right, the procedures for late information returns turn on a reasonable-cause narrative with dates and documents behind it.

Read how this one runs
Case study 7

Documentation Built to the US Standard

The US requirements differ from the OECD-aligned ones in what has to exist at the time of filing, and a file prepared for one regime can leave the other unprotected. The engagement builds to whichever governs.

Read how this one runs
Case study 8

First Canadian Return After Arriving Mid-Year

The arrival date splits the year and sets the cost base of what you brought with you. Getting that date and those values right is what determines whether a later sale is taxed on the whole gain or only on the part that accrued after landing.

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

Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.

Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.

  • 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

  • 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

Form RC267 — questions we are asked

Do I file Form RC267 even if no tax is owed?

Relief or credit claim obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Canadian residents who cross the border to work and participate in a US employer plan.

What happens if I have missed Form RC267 for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form RC267 the same as the other reports I already file?

No. Deducts contributions to a US employer retirement plan for a Canadian resident who commutes to work in the United States. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What is a permanent establishment, and how easily do we create one?

A taxable presence in another country under the treaty — typically a fixed place of business such as an office, branch, factory or workshop, or a dependent agent habitually concluding contracts on your behalf. Some treaties add a services test measured in days. Purely preparatory or auxiliary activity is excluded, but that carve-out is narrower than it sounds: one senior employee working from home in the other country, with authority, has been enough. See business profits and permanent establishment.

Is double taxation illegal?

It is legal. Two countries can each have a valid claim on the same income — one because the income arose there, the other because you live there — and nothing prohibits both from exercising it. What exists instead is relief: tax treaties allocate the claim, and domestic law gives a credit for foreign tax paid. The relief is not automatic, though. It is claimed on a return, and unclaimed relief is simply lost. See how double taxation is relieved.

I have not filed for several years while living abroad — what are my options?

Both countries have routes back, and using one before they contact you is what preserves the relief. On the US side there are procedures aimed at taxpayers whose failure was not wilful, including one designed for people living outside the country, and separate procedures for late account reports and information returns alone. Canada has its voluntary disclosures programme and taxpayer relief for penalties and interest. Filing quietly and hoping is the one approach with no protection attached to it. See catch-up filing.

Fixed fee agreed before we start

Form RC267, quoted before we start

Tell us the situation and we quote in writing before any work starts. You approve the result before it is filed.

  • Fixed fees agreed before work starts
  • Rated 5.0 out of 5 stars on Google
  • Your existing accountant keeps the domestic file

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