The articles that decide who taxes what, and the paperwork that makes a rate available.
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First we read your documents, then you get the price in writing, and only then does the work begin.
24-hour helpline: +1 (416) 619-006830 pages in this section. The articles that decide who taxes what, and the paperwork that makes a rate available.
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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.
Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.
30 pages. The articles that decide who taxes what, and the paperwork that makes a rate available. 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.
Almost never automatically — a payer generally withholds at the full domestic rate unless the recipient has filed the specific paperwork establishing treaty entitlement in advance, which is why this section pairs each article with the form that actually makes the reduced rate available.
The relief is not necessarily lost — a recovery claim can often bring back the difference between the domestic rate that was withheld and the treaty rate the recipient was actually entitled to, though the specific route depends on which country withheld and under which article.
Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.
If a file needs something this practice does not do, you hear that at the start rather than after a bill.
Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.
You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.
Quoted up front, in writing.
Contact Us 24-hour helpline +1 (416) 619-0068We keep the promises short so they stay checkable: a fixed fee in writing before work begins, 18,000+ clients served over 15+ years, and a 5.0/5 Google rating — with the case files published so you can read how engagements actually ended.
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Each of these carries its own guide, pricing pointers and FAQ.
A Canadian payer preparing to send a cross-border payment needed the recipient's treaty entitlement confirmed before the payment was made, since the article governing that income decides who taxes what and at what rate. We reviewed the applicable article and confirmed the correct rate before the payment went out.
A recipient of cross-border payments needed the paperwork making a reduced treaty rate available filed before the first payment was due, since the reduced rate is not automatic without it. We prepared and filed the paperwork ahead of the payment schedule so the reduced rate applied from the start.
A recipient whose payer withheld at the full domestic rate, having received no treaty paperwork in time, needed a recovery filing prepared to claim back the difference. We prepared the recovery filing and obtained the difference between the domestic rate and the treaty rate the recipient was entitled to.
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 runsEmployment 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 runsWithholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.
Read how this one runsAn application for a reduced or nil deduction is made in advance and decided on the computed liability, not on the gross amount. Applying after the payment leaves a refund claim in place of a certificate.
Read how this one runsThe estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.
Read how this one runsAll case studies — every published engagement in one place.
Strategy and compliance for income, assets and families spread across borders.
Working from anywhere doesn't mean taxed nowhere: residency defaults, employer payroll exposure and treaty relief decide where income actually lands.
Working from another country does not by itself end tax residence in the one you left, and it can start one where you are sitting. Day counts, ties, the employer's own exposure and the treaty tie-breaker all point at the same question, and the year you move is the year it has to be answered on paper.
Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.
