Value-priced Employment income — the treaty article

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The employment article exempts short assignments from host-country tax — but only when presence, employer and cost-bearing all stay within its limits, and the day-count is on physical presence rather than workdays. Value-priced employment income 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
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
The short answer

The employment article exempts short assignments from host-country tax — but only when presence, employer and cost-bearing all stay within its limits, and the day-count is on physical presence rather than workdays. Where the conditions fail, host-country tax applies to the income for the days worked there, with credit in the home country.

Who has to deal with this

  • A treaty position needs to be claimed or disclosed on a return
  • The treaty text you are relying on may have been modified
  • An entity in the chain has never been tested against the eligibility rules
  • A withholding certificate on file has expired
  • One country has adjusted a position and the other has not followed

If more than one of those is true, this is your page. If none of them is, tell us on a call and we will point you at the right one — that happens often enough that we would rather you asked.

The team at work in the open-plan office

Fixed fees for employment income treaty article, agreed up front

What drives the fee on an employment-article review is the number of assignments and the countries they touch, and whether presence records exist in a usable form or have to be reconstructed from travel and calendar evidence. One secondee on one contract is contained work; a team moving between host countries is not.

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

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
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

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

The rule behind the paperwork

The employment article exempts short assignments from host-country tax — but only when presence, employer and cost-bearing all stay within its limits, and the day-count is on physical presence rather than workdays.

Where the conditions fail, host-country tax applies to the income for the days worked there, with credit in the home country. Payroll withholding and social security follow separate rules again, so an exempt employee can still create a payroll obligation.

That mechanism has a practical edge to it: it rewards preparation and punishes discovery. A filer who maps the obligation before the year ends is choosing between options; a filer who finds it afterwards is usually choosing between remedies.

Where the position depends on a threshold, a rate or a day count, we confirm it against the issuing authority for your own tax year before it goes on a return. Where a figure cannot be verified for your year, we set out the mechanism and quote no number — a wrong threshold on a filed return is worse than an explained one. See also form 1040-es — estimated tax from abroad and form 706-na — non-resident estate return.

What we actually file

  • Residency certificate applications and eligibility declarations
  • Waiver and reduced-withholding applications before payment
  • Refund and competent-authority claims where relief was denied
  • Credit computations by category and by country
  • Eligibility analyses under the limitation-on-benefits and purpose tests

A worked example

Here is the rule doing its work on an actual set of amounts.

Credit relief on one stream of income

Take C$83,000 of income taxed in both countries. Assume the other country charged 28% on it and the home country would charge 43% on the same amount.

ItemAmount
Income taxed in both countriesC$83,000
Tax paid abroad (assumed 28%)C$23,240
Home tax on the same income (assumed 43%)C$35,690
Credit available (lesser of the two)C$23,240
Home tax still payableC$12,450

The credit absorbs C$23,240 and leaves C$12,450 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. 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.

How we handle it

  1. 1We start with the chronology: dates, countries, and what has already been filed
  2. 2You get the scope and the fee in writing before we touch anything
  3. 3The work is prepared and reviewed by a named person, not a queue
  4. 4Nothing is filed until you have read it

What it costs

What it costs is settled at the start. We establish the scope on a short call, quote a fixed fee against it in writing, and that is the number on the invoice. Comparable engagements and their fixed fees are set out on the pricing pages.

  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.
  • Nothing is filed until you have read it.

Where to go from here

Send us the facts and we will tell you what has to be filed and what it costs. 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.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

Where tax treaty article comes into this file

If you came here for tax treaty article, this is where it is dealt with. The subject is employment income, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

The employment article exempts short assignments from host-country tax — but only when presence, employer and cost-bearing all stay within its limits, and the day-count is on physical presence rather than workdays.

How the engagement runs, phase by phase

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

What you are actually buying with employment income treaty article

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

Updated return
India's route to voluntarily correct or file late within a statutory window, on payment of additional tax and with limits on what it may do.
Specified foreign financial asset
The class of asset reportable on the US FATCA statement: foreign accounts, foreign-issued securities, interests in foreign entities and certain foreign contracts.
Self-custody
Holding crypto without an intermediary, which is treated differently from a custodial holding under several reporting regimes.
FEMA
India's exchange-control law, which defines residence differently from tax law and governs which accounts may be held and how funds may move.
employment income treaty article: Our analysis

Where the conditions fail, host-country tax applies to the income for the days worked there, with credit in the home country.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

Fixed fees around employment income treaty article

Relief for the employee and the obligations of the employer are separate questions, and the second is what usually widens the scope: host-country payroll registration, withholding and social security can survive even where the employment article exempts the income. Where those need answering too, they are priced in writing first.

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: Returns for people whose tax position did not stay in one country, including the years residence itself is in question.

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

Why choose Legal Quotient for employment income treaty article

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

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 team reviewing a file together at a desk

How the engagement runs, phase by phase

Step 1

Establishing the facts

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

Step 2

Agreeing the fee

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

Step 3

Drafting and review

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

Step 4

Filing and follow-up

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

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

The engagement, start to finish

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

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

Where to go next

Browse sideways: the pages below answer the neighbouring questions.

The work we do for clients like this

Tax risk register for cross-border groups Everything on tax risk register for cross-border groups, at the same depth as this page.
Master file Master file — the guide, the FAQ and the fixed fee.
Late T1135 — penalty relief The full guide to late T1135 penalty relief, with the fee fixed before any work starts.
Safe harbour rules (India) Its own page: safe harbour rules (India) — mechanism, deadlines and published fees.
Staking & yield income Everything on staking & yield income, at the same depth as this page.
GST/HST simplified registration — for non-residents GST HST simplified registration non-resident — the guide, the FAQ and the fixed fee.
Delinquent information return procedures The full guide to delinquent information return procedures, with the fee fixed before any work starts.
Subsection 45(2) & 45(3) — change-of-use elections Its own page: subsection 45(2) 45(3) change of use election — mechanism, deadlines and published fees.
DTAA relief — India and the United States Everything on DTAA relief — India and the United States, at the same depth as this page.

Clients who arrive with this exact page

Tax for missionaries & clergy Everything on missionaries & clergy tax, at the same depth as this page.
Nurses working abroad — what you owe in each country Nurses working abroad what you owe in each country — the guide, the FAQ and the fixed fee.
Day traders — what we charge The full guide to day traders what we charge, with the fee fixed before any work starts.
Tax for offshore vessel crew Its own page: offshore vessel crew tax — mechanism, deadlines and published fees.
Tax for lawyers & in-house counsel Everything on lawyers & in-house counsel tax, at the same depth as this page.
Tax for data scientists & ai engineers Data scientists & ai engineers tax — the guide, the FAQ and the fixed fee.
Physicians & surgeons — relief you're probably missing The full guide to physicians & surgeons relief you're probably missing, with the fee fixed before any work starts.
Tax for auditors & accountants abroad Its own page: auditors & accountants abroad tax — mechanism, deadlines and published fees.
Software developers — what you owe in each country Everything on software developers what you owe in each country, at the same depth as this page.

Where our clients live and work

Bulgaria tax for expats — country guide Everything on bulgaria tax for expats, at the same depth as this page.
India–UAE tax corridor India UAE tax — the guide, the FAQ and the fixed fee.
Israel tax for expats — country guide The full guide to Israel tax for expats, with the fee fixed before any work starts.
Bangladesh tax for expats — country guide Its own page: Bangladesh tax for expats — mechanism, deadlines and published fees.
India tax for expats — country guide Everything on India 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.
Kazakhstan tax for expats — country guide The full guide to kazakhstan 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.
Tunisia tax for expats — country guide Everything on tunisia 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

A Relief That Turned on Days Nobody Had Recorded

Treaty exemption, residence and social security are each decided by a count that has to be evidenced rather than recalled. The engagement builds the record from tickets, rosters and payroll before applying any article.

Read how this one runs
Case study 2

Treaty Relief Claimed on a Cross-Border Estate

The 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 runs
Case study 3

An Assignment Priced Without Counting the Days

Nearly every relief in a mobility file — treaty exemption, residence, social security — is decided by a day count that has to be evidenced. The engagement puts the tracking in place at the start, because it cannot be reconstructed at the end.

Read how this one runs
Case study 4

Withholding Reduced by the Right Article

Dividends, interest and royalties each have their own article and their own rate, and the payer applies whichever it is satisfied of. Establishing entitlement before payment is what secures the lower rate at source.

Read how this one runs
Case study 5

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 6

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 7

A Secondment Whose Paperwork Decided the Tax

Who employs, who directs and who bears the cost are the facts a treaty article turns on, and an assignment letter is where they are recorded. Drafting it with the tax position in view prevents an argument later.

Read how this one runs
Case study 8

Indian Transfer Pricing Certification With a Hard Deadline

An Indian entity with international related-party transactions needs an accountant's report filed by a date of its own, ahead of the return. The work is reconciling the transactions to the books first, because the report is only as defensible as that reconciliation.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

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

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

Employment income — the treaty article — questions we are asked

Employment income — the treaty article: where does doing it myself start to cost money?

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 conditions fail, host-country tax applies to the income for the days worked there, with credit in the home country.

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.

How do I claim tax treaty benefits?

Two moments, and the earlier one matters more. Before a payment is made, you give the payer a declaration so they withhold at the treaty rate rather than the domestic one — a W-8BEN for a US payer, an NR301 for a Canadian payer, a residency certificate and Form 10F for an Indian one. After the year ends, you claim the position on a return, and the United States often wants it disclosed there in its own right. Claiming late means asking for a refund instead. See NR301 declarations.

Is a tax treaty the same thing as a totalization agreement?

No, and being covered by one says nothing about the other. An income tax treaty deals with income tax. A totalization or social security agreement deals with contributions — which country's social security system you pay into while working abroad, and how periods in two systems combine for benefit eligibility. Canada and the United States have both; plenty of country pairs have one and not the other. See totalization agreements.

What happens if the two countries disagree about which of them can tax me?

The treaty has a procedure for exactly that. You apply to the competent authority in your residence country, which takes the case up with its counterpart, and the two negotiate a position that removes the double taxation. Some treaties add binding arbitration if they cannot agree. It is slow and it runs on documents, so the practical work is preserving the record and filing protective claims while the clock runs. See our treaty work.

Can you review something another adviser prepared?

Yes, and that is a common engagement. A second opinion on a filed cross-border return most often finds an unclaimed credit, a missed information return, and a treaty position taken without the required disclosure.

Why is cross-border work more expensive than a domestic return?

Because two systems have to be reconciled rather than one applied, and the reconciliation is where the money is saved. The fee is still fixed and agreed before we start.

Tax terms explained

Alter ego trustSubstantial presence testTax equalisationForm 67Published feeLRSWrapped assetStreamlined foreign offshoreBlack Money ActPermanent establishmentPANOIDARCessation of residenceSplit-year treatment Browse the full A–Z glossary

Related pages

The rest of this section

All treaties & withholdingTreaty residency tie-breaker (Article IV)Pensions and annuities — the treaty articleCompetent authority / MAP requestUS 30 percent withholding and treaty ratesWithholding refund & recovery claimsBusiness profits and permanent establishment — Articles V and VII

Connected engagements

Form 706-NA — non-resident estate returnRetiring to Canada from abroadForm 8843 — exempt individual statementForm W-8BEN — individualForm W-8IMY — intermediariesNon-resident with Canadian employment income

Answered questions

How does employment income, the treaty article work in practice?
Fixed fee agreed before we start

Employment income — the treaty article, 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.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Your existing accountant keeps the domestic file
  • 18,000+ clients served
  • A named reviewer signs off every filing

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