Fixed fees agreed before work starts – 18,000+ clients served
At Legal Quotient Consultants, we manage all your regulation 102 / 105 waivers requirements, from compliance to strategic planning. Our expert team ensures compliance, maximizes deductions, and optimizes your financial strategies so you can focus on growing your business. Competitively priced tax advice on regulation 102 / 105 Waivers for Cross-Border & Global Clients 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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Stay compliant and optimize your financial processes with our specialized regulation 102 / 105 waivers services.
| Service | Includes | Fee | |
|---|---|---|---|
| Individual Cross-Border Tax | T1 + treaty coordination · Foreign income · Credits | FROM- $349 | Explore More |
| U.S. Tax Returns | 1040 / 1040-NR · State returns · FBAR | FROM- $449 | Explore More |
| Corporate International Tax | T2 + foreign affiliate · T1134 · Repatriation | FROM- $999 | Explore More |
| Transfer Pricing Documentation | Local file · Benchmarking · s.247 compliance | FROM- $2,500 | Explore More |
| Cross-Border Estate & Trust | Terminal returns · U.S. estate tax · Clearance | FROM- $799 | Explore More |
Two Canadian withholding rules catch non-residents who work here. Regulation 102 requires any employer — including a foreign employer — to withhold Canadian income tax from salary paid to a non-resident employee for work performed in Canada, even where the treaty will ultimately exempt the income. Regulation 105 requires anyone paying a non-resident for services rendered in Canada — a contractor, a consultant, a performer, a foreign company — to withhold a fixed share of the fee and remit it, again as a deposit against tax the treaty may not impose at all.
A waiver is the CRA's advance agreement that withholding may be reduced or eliminated because the treaty exempts the income or the non-resident's actual Canadian tax will be less. It is applied for before the payment, with the treaty analysis and the days-in-Canada evidence attached, and a simplified certification is available for employers of frequent short-term business visitors. Without a waiver the payer must withhold, and the non-resident recovers the excess by filing a Canadian return after the year end.
Our US employees visit Canadian clients. Do we have to run Canadian payroll? By default, yes, on the Canadian workdays, even if the treaty exempts the income; the non-resident employer certification or a Regulation 102 waiver is what removes that obligation in advance.
We paid a foreign consultant for work in Canada and did not withhold. What now? The payer is liable for the amount that should have been withheld, plus penalties and interest, regardless of the consultant's own tax position; the arrears are settled and the consultant files a return to claim the treaty exemption.
Regulation 102 / 105 Waivers: Legal Quotient Consultants provides regulation 102 / 105 waivers for anyone paying or receiving cross-border amounts — planned and filed by cross-border specialists, with fixed fees agreed up front and every position explained before anything is submitted.
Send your documents securely through our portal or by email.
We prepare your regulation 102 / 105 waivers return and every supporting schedule.
You review each figure and approve before anything is filed.
We file with the CRA and send you the confirmation of receipt.
| Factor | Legal Quotient Consultants | Typical Firm |
|---|---|---|
| Pricing model | Fixed, flat fee | Hourly / unpredictable |
| Experience | 15+ years, 18,000+ clients | Varies |
| Helpline | 24 hours a day, +1 (416) 619-0068 | Office hours only |
| Where we work | Our offices in India, the USA, Canada and the UAE | One office only |
| CRA audit support | Included | Billed extra |
Non-resident contractors and employers working into Canada can apply for waivers before payment; after payment, the only route left is a refund return.
Payments to non-residents for services performed in Canada trigger Regulation 105 withholding (15%) and payroll obligations under Regulation 102 — waivers exist, but they must be granted before payment, not claimed after. Engagements are quoted as a fixed fee for a defined scope, and reviews of prior-year filings are included where earlier positions affect the current one.
Covers: Registrations, source deductions and reporting in the country of work, plus the social security certificate and the day-count discipline that supports the position.
What moves it up: The number of jurisdictions and whether any is sub-national. A single federal registration is quick; several states or provinces each bring their own filings.
See this fee pageCovers: The waiver application prepared and filed before the payment or the assignment, with the treaty basis or the income-and-expense computation that supports it.
What moves it up: Lead time. Applied for early the waiver removes the withholding; applied for late it does nothing for the payment that has already been made.
See this fee pageCovers: The non-resident US return, with income separated between the net-basis and gross-basis systems and any treaty position claimed and, where required, disclosed.
What moves it up: Whether there is US business activity as well as passive income. Two rate systems on one return is the work; a single withheld dividend stream is not.
See this fee pageProviding tailored regulation 102 / 105 waivers services to ensure compliance and maximize deductions.
Our cross-border tax accountants protect your business with complete federal and provincial tax compliance.
A dedicated team that handles your financials quickly and accurately, at a fixed fee agreed in writing before any work starts.
Dedicated preparation processes built around the countries each client files in.
Documents, questions and signatures in one portal, whichever country you are filing from.
Customized packages designed to grow as your business operations expand.
Start with a free, no-obligation consultation to review your business’s financial, tax filing and compliance needs and outline our affordable solutions.
Receive a comprehensive checklist and securely provide the required financial records and documents.
Our tax accountant and accounting experts carefully prepare your filings, identify all applicable deductions and credits, and conduct thorough reviews.
We file your documents electronically with the Canada Revenue Agency (CRA) on time and provide post-filing support.
Quoted up front, in writing.
Contact UsCA (India), CA (Malaysia)
CA (India)
FCA (India)
CPA (Canada), CPA (USA), CA (India)
CPA (Canada), CA (India)
Regulation 102 / 105 Waivers starts at a fixed fee quoted before any work begins. The quote is locked at the outset and does not change mid-engagement, and you review the deliverable with us before it is filed. Compare every plan on our transparent pricing page.
At minimum: prior-year returns and notices of assessment, your bank and credit-card statements for the fiscal period, payroll records if you have employees, and GST/HST filings. We send a checklist tailored to your situation after the first call to our 24-hour helpline.
Most engagements are completed within 3 to 5 business days once your documents are complete. Catch-up work covering multiple years takes longer, and we tell you the realistic timeline before you commit rather than after.
We respond on your behalf at no extra charge for any return we prepared. Every figure we file is supported by documentation retained in your file, which is what turns a CRA review from a crisis into correspondence. See how our CRA audit support works.
Yes. The late-filing penalty is 5% of the balance owing plus 1% of that balance for each full month the return is late, to a maximum of 12 months (CRA, 2025 tax year). Interest is what compounds, daily, on top. We prioritise catch-up work and, where eligible, file under the CRA's Voluntary Disclosures Program to reduce penalties.
Yes. We work with clients wherever they live, from our offices in India, the USA, Canada and the UAE, and your location does not change the price or the service. Browse our coverage by country and region to find yours.
We work across construction, healthcare, e-commerce, professional services, restaurants, real estate, transportation, technology and non-profits, each with its own deduction profile and the points tax authorities scrutinise. See all industries we serve.
Software applies the rules you told it about. It does not ask whether a treaty caps the withholding on that payment, whether the foreign credit was claimed in the right country, whether an information return was due on an account that earned nothing, or whether your related-party pricing is documented. Those are the questions that move the number on a cross-border file.
Our regulation 102 / 105 waivers services include complete filing, compliance management, and strategic advice customized to Canadian tax laws.
You can start by calling our 24-hour helpline on +1 (416) 619-0068 or sending the form. We will review your files, provide a fixed quote, and start working immediately.
Part XIII is the Canadian charge on certain amounts paid to non-residents — rent, dividends, interest, royalties, pensions and similar passive income. The payer withholds and remits it, and it is a flat charge on the gross payment rather than on profit, which is why a non-resident landlord can be withheld on far more than the net rental result. Treaties reduce the rate and elective returns recover the excess. See the section 216 return.
By default the payer or agent withholds a flat rate on the gross rent and remits it, with no deduction for mortgage interest, taxes or repairs. Electing under section 216 lets you file on the net rental result instead, which for most properties recovers a substantial part of what was withheld; an NR6 undertaking filed before the year starts lets the withholding itself be computed on net rather than gross. See the section 216 return.
Still have questions? View our FAQ page or contact us.
A non-resident performing services in Canada needed a withholding waiver obtained before the engagement's first invoice was paid, since a waiver applied for in advance avoids the withholding rather than only recovering it later. We prepared and filed the waiver application ahead of the first payment and it was approved before the invoice was due.
A Canadian payer that had withheld the full statutory amount on a non-resident's fees, without the recipient ever applying for the available waiver, needed the recipient's recovery filing prepared afterward. We prepared the recovery filing to bring back the amount that a timely waiver would otherwise have avoided.
A company engaging the same non-resident service provider across successive contract periods needed the waiver renewed ahead of each new period rather than lapsing between engagements. We tracked the waiver's validity and renewed it ahead of each new contract period so the reduced withholding continued without a gap.
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 runsWhen a non-resident sells Canadian real estate the purchaser must hold back a portion of the price until the seller produces a certificate. The file applies for it on the correct basis and works to the closing date, because the holdback is released against the certificate, not against the sale.
Read how this one runsCanadian tax-free accounts are not tax-free to a US person, and some of them carry a reporting form of their own. The file is a review of what is held, what each account triggers on the US side, and whether the account is worth keeping once the reporting is priced in.
Read how this one runsA US citizen resident in Canada, taxed in full on both sides because each return was prepared without the other in view. Deciding which country has the first right to the income, then claiming relief on the second return in the right order, is what stops the same dollar being taxed twice.
Read how this one runsA distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.
Read how this one runsAll case studies — every published engagement in one place.
Strategy and compliance for income, assets and families spread across borders.
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.
Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.
