Economical Assignment letters & secondments

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The assignment letter is a tax document. Economical assignment letters & secondments 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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  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Your own file sets the fee. Send it over, and a written quote arrives before anything is prepared.

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

The assignment letter is a tax document. Where the host entity directs and bears the cost, the arrangement looks like host employment for treaty purposes.

Do you need this?

  • A local authority has queried why no payroll is registered
  • Social security is being paid to two systems for the same person
  • A relocation package was agreed without modelling it after tax
  • An employer-of-record provider handles payroll and nobody has tested the presence risk
  • A home-country payroll is still running for someone who has moved

Most people who need help with assignment letters & secondments tick at least two of those. If you tick none, we would rather tell you that on a call than take an engagement you do not need.

Two of the firm’s advisers at a desk in the Delhi office

What assignment letters & secondments costs here

An assignment letter is priced on what has to be settled before it can be drafted: who employs, who directs the work and who bears the cost, and whether this is a single secondment or a policy covering a population of assignees. Reviewing an agreement already signed sits differently from writing one from the start.

Cross-border payroll setup — fixed-fee price

From $999

fixed, quoted before work starts

Registrations, source deductions and reporting in the country of work, plus the social security certificate and the day-count discipline that supports the position.
See the full fee page

PE / structure opinion — fixed-fee price

From $999

fixed, quoted before work starts

A written opinion on whether the activity creates a taxable presence, what would be attributable to it if it did, and what could be changed to alter the answer.
See the full fee page

Payroll & mobility setup

From $999

fixed, quoted before work starts

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

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

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

Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.
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

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

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

The rule behind the paperwork

The assignment letter is a tax document. Who employs, who directs, who bears the cost and who bears the risk decide the payroll, the treaty position and the permanent-establishment risk.

Where the host entity directs and bears the cost, the arrangement looks like host employment for treaty purposes. Secondment agreements that leave the economic employer ambiguous are the ones that produce assessments on both sides.

The consequence is that assignment letters & secondments is rarely won or lost on the return itself. It is decided by whether the right document existed at the right moment, and by whether the two countries were dealt with in the order that makes the relief usable rather than merely claimable.

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 related-party goods purchases — transfer pricing and tax for offshore vessel crew.

What we actually file

  • Day-count records assembled from travel data
  • Year-end reconciliations between the two payrolls
  • Host and home payroll registrations and returns
  • Waivers and certifications that remove withholding where a treaty applies
  • Certificates of coverage for social security

Worked through with figures

Worked through with figures, the mechanism looks like this.

Splitting one salary between two countries

A salary of C$228,000 for a year with 245 working days, 96 of them performed in the other country. Employment income is generally sourced to where the work was physically done.

ItemAmount
Annual salaryC$228,000
Working days in the year245
Days worked in the other country96
Days worked at home149
Income sourced to the other countryC$89,339
Income sourced at homeC$138,661

C$89,339 is sourced abroad on this split, which is the figure the host country taxes and the figure the home credit is computed on. Reproduce this from a travel record, not from memory — it is the first thing an auditor asks for. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

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. 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

What it costs

You get a number before you commit, not an estimate that drifts. The scope is written down, the fee is fixed against it, and if the scope changes we re-quote rather than invoice the difference. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Every statutory figure in your file is verified for your own year at source.
  • Documents move through an access-controlled portal rather than email.

Your next step

We would rather scope it properly than quote it quickly. Start with the dates. Arrival, departure, transaction, notice — whichever applies. Once those are fixed, the filing set and the fee follow quickly, and you will know both before committing to anything.

Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Payroll mobility tax, in practice

Readers arrive here searching for payroll mobility tax, and assignment letters & secondments 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.

The assignment letter is a tax document.

From first contact to filed return

  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.

How assignment letters & secondments is handled here

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

The vocabulary this page leans on

Apportionment
The division of a multi-state or multi-province tax base between jurisdictions by formula, usually on sales, payroll and property.
NR4
The Canadian slip reporting amounts paid to non-residents and the tax withheld. Its codes decide whether the recipient can claim a treaty rate or a credit.
Safe harbour
A prescribed margin or method that a taxpayer may adopt for certainty, generally set above what a study would support. Certainty bought at a premium.
Non-resident alien
A US tax classification for someone who is neither a citizen nor a resident under the green-card or presence tests. Non-resident aliens are taxed on US-source income and on income connected with a US business.
assignment letters & secondments: How we read this one

Where the host entity directs and bears the cost, the arrangement looks like host employment for treaty purposes.

None of what follows shifts the terms. Scope and fee are settled in writing before anything is prepared, the result carries a named reviewer, and nothing is filed unseen.

The published fees closest to assignment letters & secondments

The second driver is how far the consequences have to be followed through. A secondment that needs the host payroll registered, social security coverage confirmed and the permanent-establishment exposure written up carries more work than a letter tidied so the economic employer is no longer ambiguous. Fees are agreed in writing first.

Corporate cross-border filing

$999fixed, before work starts

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

See this fee page

Payroll & mobility setup

$999fixed, before work starts

Covers: The employer side of mobility — where to register, what to withhold, and what to report once someone works across a border.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.

See this fee page

Why choose Legal Quotient for assignment letters & secondments

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.

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.

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.

The team reviewing a file together at a desk

Assignment letters & secondments — the four phases

Step 1

The opening call

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Scope in writing

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Prepared and checked

Preparation against the evidence, with the positions documented as we go

Step 4

Filed, then supported

Your approval, then the filing — in that order

Two of the firm’s advisers at the glass desk in the Delhi office

From first document to filed return

  • 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

Where to go next

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

Services these clients use most

Competent authority / MAP request Competent authority map request — the guide, the FAQ and the fixed fee.
Simplified vs normal GST/HST registration The full guide to simplified vs normal GST/HST registration, with the fee fixed before any work starts.
Form 1040-ES — estimated tax from abroad Its own page: form 1040-es estimated tax abroad — mechanism, deadlines and published fees.
Notice of objection (Canada) Everything on notice of objection Canada, at the same depth as this page.
Form T1248 — residency information schedule T1248 residency information schedule — the guide, the FAQ and the fixed fee.
Form RC199 — voluntary disclosure application The full guide to rc199 voluntary disclosure application, with the fee fixed before any work starts.
s.247 contemporaneous documentation (Canada) Its own page: s.247 contemporaneous documentation (Canada) — mechanism, deadlines and published fees.
Power of attorney for Indian tax matters Everything on power of attorney for Indian tax matters, at the same depth as this page.
Indian withholding on software payments Indian withholding on software payments — the guide, the FAQ and the fixed fee.

Clients who arrive with this exact page

Education & ed-tech cross-border tax Education & ed-tech cross border tax — the guide, the FAQ and the fixed fee.
Technology & SaaS — relief you're probably missing The full guide to technology & saas relief you're probably missing, with the fee fixed before any work starts.
Oil & gas rotational workers — what you owe in each country Its own page: oil & gas rotational workers what you owe in each country — mechanism, deadlines and published fees.
Tax for software developers Everything on software developers tax, at the same depth as this page.
Twitch & live streamers — your filing calendar Twitch & live streamers your filing calendar — the guide, the FAQ and the fixed fee.
Oil & gas rotational workers — your filing calendar The full guide to oil & gas rotational workers your filing calendar, with the fee fixed before any work starts.
Seafarers & mariners — your filing calendar Its own page: seafarers & mariners your filing calendar — mechanism, deadlines and published fees.
Tax for adult-platform creators Everything on adult-platform creators tax, at the same depth as this page.
Tax for coaches & trainers Coaches & trainers tax — the guide, the FAQ and the fixed fee.

The corridors we work every week

China tax for expats — country guide China tax for expats — the guide, the FAQ and the fixed fee.
Slovenia tax for expats — country guide The full guide to slovenia tax for expats, with the fee fixed before any work starts.
South Korea tax for expats — country guide Its own page: South Korea tax for expats — mechanism, deadlines and published fees.
Japan tax for expats — country guide Everything on Japan tax for expats, at the same depth as this page.
Qatar tax for expats — country guide Qatar tax for expats — the guide, the FAQ and the fixed fee.
Spain tax for expats — country guide The full guide to Spain tax for expats, with the fee fixed before any work starts.
Finland tax for expats — country guide Its own page: Finland tax for expats — mechanism, deadlines and published fees.
Panama tax for expats — country guide Everything on panama tax for expats, at the same depth as this page.
Chile tax for expats — country guide Chile tax for expats — the guide, the FAQ and the fixed fee.

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

Cross-border tax case studies

Case study 1

An Assignment Priced on an Equalisation Promise

A policy that leaves the assignee no better or worse off has to be computed, not just stated, and the hypothetical deduction runs alongside the real one. The engagement builds both and reconciles them at year end.

Read how this one runs
Case study 2

Options Granted in India and Exercised Elsewhere

Where the grant, the vesting and the exercise happen in different countries, each may claim part of the same gain. Apportioning it across the period worked is what prevents the whole amount being taxed twice.

Read how this one runs
Case study 3

Social Security Paid Twice Until a Certificate Arrived

Income tax relief does not reach a social security charge; only an agreement does, and only against a certificate from the system actually being paid into. Obtaining it is the work, and it is often retrospective.

Read how this one runs
Case study 4

A Student or Researcher Covered by a Treaty Article

Several treaties carry a dedicated article for students, trainees and visiting researchers that displaces the ordinary employment rules. Whether it applies turns on the purpose of the stay and the source of the funds, both of which are evidenced rather than asserted.

Read how this one runs
Case study 5

Paid for Work Done in Canada While Living Elsewhere

Employment carried out in Canada is taxable here even where the employer and the bank account are not. The engagement establishes how many of the days were worked in Canada, applies the treaty employment article, and deals with the withholding the payer has already taken.

Read how this one runs
Case study 6

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 runs
Case study 7

The Same Income Taxed Twice on Paper

Relief usually exists and is lost to sequence: one country taxes at source and the other credits it, and preparing them in the wrong order claims a credit against a figure nobody has computed.

Read how this one runs
Case study 8

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

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

Cross-Border Real Estate

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
Explore Real Estate

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

Assignment letters & secondments — questions we are asked

Assignment letters & secondments — can I handle this 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: where the host entity directs and bears the cost, the arrangement looks like host employment for treaty purposes.

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.

What is a totalization agreement and how do I use one?

A social security agreement that stops you contributing to two systems for the same work, and lets periods in both count towards benefit eligibility in either. Which system you stay in depends on the agreement's rules for your situation — a seconded employee usually remains in the home system for a set period, a locally hired one usually joins the host system. You evidence it with a certificate of coverage obtained before or shortly after the assignment starts. See certificates of coverage.

Does hiring one remote employee in another country create a tax presence?

It can, on two separate fronts, and the second applies even when the first does not. A permanent establishment may arise if the employee has a fixed place of business there or concludes contracts for you. Independently of that, employing someone locally generally brings payroll registration, wage withholding and social security contributions in their country from the first payroll — obligations that do not wait for a permanent establishment finding. Contractor paperwork does not by itself avoid either. See remote work and tax exposure.

I work remotely from another country for a company back home — who taxes me?

Usually the country you are physically in, because employment income is generally sourced where the work is done, with your residence country taxing it as well if you are resident there and giving credit. Three things follow: your employer may acquire withholding and social security obligations where you sit, a treaty tie-breaker may be needed if both countries call you resident, and a short trip that becomes a long stay can cross a residence threshold nobody was watching. See remote workers and digital nomads.

Will this trigger an audit?

Filing correctly does not create risk; a pattern of missing filings does. Where a disclosure route is involved we set out what the authority will see and in what order before you commit to it.

Do you work with businesses as well as individuals?

Both, and frequently the same client in both capacities — a founder's personal position and their company's are separate questions that have to be answered together.

Tax terms explained

Totalization agreementOne-stop schemeT1134RepatriationStock option benefitSourcing by workdaysBusiness visitorSimplified registrationDay-count recordNR7-RPart-year residentDEMPESitusForm 5472 Browse the full A–Z glossary

Related pages

The rest of this section

All payroll & mobilityState payroll & nexus for remote staffShort-term business visitors183-day rules in practicePayroll for a Canadian employee abroadRemote work policy — tax exposureCPP/EI vs FICA for cross-border staff

Adjacent services

Treaty residency tie-breaker (Article IV)Tax for airline pilotsTax for seafarers & marinersCanada–UK, UAE and Australia treatiesWhich treaty wins when three countries applyForeign-owned US company — filings

Common questions here

Assignment letters & secondments — what does the employer owe?
24-hour helpline: +1 (416) 619-0068

Get assignment letters & secondments handled for a fixed fee

Send us the facts. You will get a scope and a fixed fee in writing, and nothing starts until you agree to both.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
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  • 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.

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