Budget-friendly Regulation 102 waiver

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A foreign employer sending staff into Canada owes Canadian payroll withholding on the Canadian workdays — even where the treaty will ultimately exempt the employee. Ask us about budget-friendly regulation 102 waiver: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

+1 (416) 619-0068 See fixed fees
  • 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

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

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

A foreign employer sending staff into Canada owes Canadian payroll withholding on the Canadian workdays — even where the treaty will ultimately exempt the employee. A waiver removes the withholding where the treaty exemption applies, and a certification route exists for qualifying non-resident employers.

Do you need this?

  • The board has never seen the group's tax exposures written down
  • Advice was taken years ago and the rules have moved since
  • Two advisers in two countries have given you inconsistent answers
  • Substance was never documented for an entity that relies on it
  • You want a second opinion before acting on the first

If any of that is familiar, keep reading. If none of it is, the shortest route is to describe your own situation and let us name the right page for it.

The team at work in the open-plan office

What regulation 102 waiver costs here

The fee on a payroll withholding waiver for staff sent into Canada turns on how many employees are travelling, how many assignments they cover, and whether the employer qualifies for non-resident employer certification instead of a waiver for each person. An assignment arranged before the first Canadian workday is a different piece of work from payroll unwound after it has run.

Reg 105 or 102 waiver application — fixed-fee price

From $999

fixed, quoted before work starts

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.
See the full fee page

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

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

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.
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

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

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule

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

What the rule does, step by step

A foreign employer sending staff into Canada owes Canadian payroll withholding on the Canadian workdays — even where the treaty will ultimately exempt the employee.

A waiver removes the withholding where the treaty exemption applies, and a certification route exists for qualifying non-resident employers. Both are prospective: they are arranged before the assignment, not reconciled after it.

The consequence is that regulation 102 waiver 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.

Because a wrong number is worse than no number, every rate and threshold in your file is confirmed for your year at source. Where that confirmation is not available in time, the advice states how the rule works and what would need checking, rather than filling the gap with an estimate. See also Canada–Saudi Arabia tax corridor and form w-7 — ITIN application.

What we actually file

  • A tax risk register with quantum and mitigation per exposure
  • Board-level documentation of the commercial rationale
  • A second-opinion memorandum on the existing arrangement
  • Implementation steps mapped to their deadlines
  • A written structure review with the positions and their support

What this looks like with numbers

Put numbers against it and the shape of the answer is obvious.

Gross withholding against a net-basis return

A non-resident receives C$49,000 in the year. Assume withholding at 27% on the gross amount, and assume deductible costs of C$31,360 against it.

ItemAmount
Gross amount receivedC$49,000
Withheld at source (assumed 27% of gross)C$13,230
Deductible costsC$31,360
Net amount actually earnedC$17,640
Tax on the net amount (assumed graduated result)C$5,645
Difference recoverable by filingC$7,585

Filing on a net basis recovers C$7,585 of the C$13,230 withheld. That difference is the entire reason the elective return exists, and it is lost by not filing. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

From first call to filed

  1. 1A first call to map the obligations across every country involved
  2. 2A single fixed fee covering the whole set, agreed before we begin
  3. 3Preparation in the order that makes the relief usable, with a reviewer's sign-off
  4. 4You approve the finished work, and we file it

The fixed fee

Pricing works the way it should: a defined scope and a fixed fee agreed in writing before anything starts. If the scope turns out to be larger than we thought, that is a conversation before the work, not a line on the bill. 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.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.

How to get this moving

We will tell you if you do not need us. That happens more often than you would expect. Bring the last two years of returns from each country involved, the slips or certificates for the income in question, and the dates — arrival, departure, or the transaction date. That is enough for us to tell you what has to be filed and what it will cost.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Where US tax treaties comes into this file

Most readers of this page are looking for US tax treaties. What follows sets out how it works for regulation 102 waiver: who is caught by it, what has to be filed, and what the work costs, agreed before it begins.

A foreign employer sending staff into Canada owes Canadian payroll withholding on the Canadian workdays — even where the treaty will ultimately exempt the employee.

From first contact to filed return

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

How regulation 102 waiver 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

Key terms behind this page, defined

Repatriable funds
Money that may lawfully be sent out of India, determined by the account it sits in and how it got there — a separate question from whether tax is owed.
FC-TRS
The Indian reporting of a share transfer between a resident and a non-resident, on the same short clock as an issue.
Reverse hybrid
An entity treated as a company by the country of establishment and as transparent by the investor's country, the mirror image of the classic hybrid.
Importer of record
The party legally responsible for an import, and therefore the party that can recover the import tax. Naming the wrong one strands the recovery.
regulation 102 waiver: The practitioner's note

A waiver removes the withholding where the treaty exemption applies, and a certification route exists for qualifying non-resident employers.

Whatever the file turns out to involve, the terms do not move: the scope and the fee are agreed in writing before any work starts, a named practitioner reviews the result, and nothing is filed until you have approved it.

Regulation 102 waiver — what the published fees look like

Fees below cover the narrower pieces: one employee, one waiver application, one assignment. The variables that move a quote are the Canadian workdays to be evidenced, whether a treaty exemption or the certification route is being relied on, and whether withholding has already been remitted and needs recovering through a return. Quoted in writing.

Dual filing — 1040 + T1 together

$449fixed, before work starts

Covers: 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.

What makes it bigger: Investment products. Local funds, tax-advantaged savings accounts and employer plans each need testing against the other system, and that is where a dual filing stops being two simple returns.

See this fee page

Reg 105 or 102 waiver application

$999fixed, before work starts

Covers: 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 makes it bigger: 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 page

Cross-border payroll setup

$999fixed, before work starts

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 makes it bigger: 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 page

What working with us on regulation 102 waiver looks like

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.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

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.

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

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

How the engagement runs, phase by phase

Step 1

Establishing the facts

A short call to work out what actually applies to you and what does not

Step 2

Agreeing the fee

A written quote against a defined scope, with nothing billed by the hour

Step 3

Drafting and review

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filing and follow-up

You approve, we file, and only then do you pay

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

A fixed quote first, in writing

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

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

The rest of this practice

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

IP moved between countries Everything on ip moved between countries tax, at the same depth as this page.
Second opinion on an existing structure Second opinion on an existing structure — the guide, the FAQ and the fixed fee.
Alter ego & joint partner trusts The full guide to alter ego & joint partner trusts, with the fee fixed before any work starts.
Non-resident with Canadian employment income Its own page: non-resident Canadian employment income — mechanism, deadlines and published fees.
Form 26AS — tax credit statement (India) Everything on form 26as India, at the same depth as this page.
Startup tax exemptions and angel tax Startup tax exemptions and angel tax — the guide, the FAQ and the fixed fee.
Local resident director services in the US The full guide to resident director services USA, with the fee fixed before any work starts.
Form 8991 — BEAT Its own page: form 8991 beat — mechanism, deadlines and published fees.
Form T1134 — foreign affiliates and excluded property Everything on excluded property foreign affiliate, at the same depth as this page.

Who we bring this work to

Tax for diplomatic & consular staff Everything on diplomatic & consular staff tax, at the same depth as this page.
Manufacturers cross-border tax Manufacturers cross border tax — the guide, the FAQ and the fixed fee.
Tax for youtubers The full guide to youtubers tax, with the fee fixed before any work starts.
Touring musicians — what you owe in each country Its own page: touring musicians what you owe in each country — mechanism, deadlines and published fees.
Tax for offshore vessel crew Everything on offshore vessel crew tax, at the same depth as this page.
Physicians & surgeons — relief you're probably missing Physicians & surgeons relief you're probably missing — the guide, the FAQ and the fixed fee.
Tax for gig-economy drivers & couriers The full guide to gig-economy drivers & couriers tax, with the fee fixed before any work starts.
Franchise owners — relief you're probably missing Its own page: franchise owners relief you're probably missing — mechanism, deadlines and published fees.
Twitch & live streamers — what we charge Everything on twitch & live streamers what we charge, at the same depth as this page.

Countries and corridors this work reaches

Austria tax for expats — country guide Everything on Austria tax for expats, at the same depth as this page.
Malaysia tax for expats — country guide Malaysia 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.
Portugal tax for expats — country guide Its own page: Portugal tax for expats — mechanism, deadlines and published fees.
Bahrain tax for expats — country guide Everything on Bahrain tax for expats, at the same depth as this page.
US–India tax corridor US India tax — the guide, the FAQ and the fixed fee.
Seychelles tax for expats — country guide The full guide to seychelles tax for expats, with the fee fixed before any work starts.
Jamaica tax for expats — country guide Its own page: Jamaica tax for expats — mechanism, deadlines and published fees.
Kenya tax for expats — country guide Everything on Kenya 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

Cross-border situations we are engaged for

Case study 1

Fifteen Per Cent Held Back From a Fee for Services in Canada

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 runs
Case study 2

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs
Case study 3

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 4

An Adjustment in One Country and No Relief in the Other

A pricing adjustment taxes the same profit twice unless the other country makes a corresponding one. The mutual agreement route is what produces that relief, and it is opened on a timetable set by the treaty rather than by either revenue authority.

Read how this one runs
Case study 5

A Residency Determination Review After Leaving the Country

Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.

Read how this one runs
Case study 6

One Salary, Two Countries Claiming It

A 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 runs
Case study 7

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 8

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

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Each of these carries its own guide, pricing pointers and FAQ.

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

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

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • 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

Regulation 102 waiver — questions we are asked

Regulation 102 waiver — 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: a waiver removes the withholding where the treaty exemption applies, and a certification route exists for qualifying non-resident employers.

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 the MLI, and could it have changed my treaty?

The Multilateral Instrument is a single convention that amends many bilateral treaties at once, so countries did not have to renegotiate each one. Where both countries adopted a provision, it overrides the older text — most consequentially a principal-purpose test that can deny a benefit where obtaining it was a main reason for the arrangement. Reading the original treaty alone is therefore not safe. See our treaty work.

Is dividend income from Indian shares taxable for an NRI?

Yes. Dividends are taxed in the shareholder's hands, and the paying company withholds on payment to a non-resident. The treaty can reduce that withholding, but only if the documents are with the company before it pays: a tax residency certificate from your country, Form 10F, and a PAN on the register. Without them the domestic rate applies and your route back to the difference is a refund claim on an Indian return. See residency certificates and Form 10F.

Does dual citizenship affect Social Security benefits?

Entitlement is built on your contribution record and on the rules of the paying system, not on how many passports you hold. What your citizenship and residence do affect is the tax side: which country may tax the benefit under the treaty's pensions or social security article, whether the payer withholds, and whether a totalization agreement joins two contribution records to get you over an eligibility threshold. See totalization agreements.

What if I am behind on filings?

That is a routine engagement rather than an unusual one. We map the unfiled years and obligations first, then advise which catch-up route is open before anything is filed — the order matters more than the speed.

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

GIFT CityGreen card testChapter 4 withholdingCarryback and carryforwardCustoms valuationTNMMNRE accountStreamlined filingForced heirshipSourcing by workdaysW-8BENInput tax creditCountry-by-country reportSecure portal Browse the full A–Z glossary

Related pages

The rest of this section

All treaties & withholdingCanada–US treaty explainedTreaty relief on RRSP / 401(k) / IRAWithholding refund & recovery claimsCertificate of residency — Canada, US, IndiaRegulation 105 waiverStudents and trainees — the treaty article

Related work

Working remotely from abroad — the tax implicationsForm 706-NA — non-resident estate returnCanada–United Kingdom tax corridorUS citizen in Canada — filing US taxes from abroadForeign income subject to self-employment taxForm 8938 — statement of foreign assets

Short answers

How does regulation 102 waiver work in practice?
Fixed fee agreed before we start

Talk to us about regulation 102 waiver

One short call, one fixed quote in writing, and your approval before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 24-hour helpline, +1 (416) 619-0068
  • 18,000+ clients served
  • 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