Low-cost Tie-breaking dual residency in practice

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Dual residency arguments are won on documents assembled at the time — leases, school registrations, medical coverage, where the family actually sleeps — not on assertions made years later. Low-cost tie-breaking dual residency in practice 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.

+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

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
  • Offices in India, the USA, Canada and the UAE
  • 15+ years of cross-border experience
  • 24-hour helpline: +1 (416) 619-0068
The short answer

Dual residency arguments are won on documents assembled at the time — leases, school registrations, medical coverage, where the family actually sleeps — not on assertions made years later. The tie-breaker applies its tests in order, so the case is built around the first test that resolves it.

Whether this is your situation

  • You hold appreciated property and a move is planned within the next year
  • A bank or an employer has asked you to certify your tax residence
  • You left one country without formally ending anything there
  • Your last return was filed as though the year had not been split
  • You cannot evidence the date your residence actually changed

Most people who need help with Tie-breaking dual residency in practice 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.

The team at work in the open-plan office

Tie-breaking dual residency in practice — priced before we start

A dual residency tie-breaker is priced on how far down the tests the facts go and on the state of your documents: leases, school registrations and medical coverage that already exist make a shorter file than a year that has to be reconstructed. Where the tests genuinely balance, the competent-authority route is a separate engagement.

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

Individual tax filing

From $349

fixed, quoted before work starts

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

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
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

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Voluntary disclosure handled as one piece of work, from the review of what is outstanding to the returns that close it.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

The mechanism, in plain terms

Dual residency arguments are won on documents assembled at the time — leases, school registrations, medical coverage, where the family actually sleeps — not on assertions made years later.

The tie-breaker applies its tests in order, so the case is built around the first test that resolves it. Where the facts are genuinely balanced, the competent-authority route settles the residence rather than either return.

Two things follow from that. The first is that the outcome is decided by facts you can arrange and evidence you can keep, rather than by how the return is completed at the end of the year. The second is that sequence matters: the same steps taken in a different order can produce a materially different result, which is why the first conversation is about dates and documents rather than forms.

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 working remotely from abroad — the tax implications and Canada–Australia tax corridor.

What we actually file

  • The evidence pack that supports the residency date
  • Change-of-use elections where a home became a rental or the reverse
  • Treaty tie-breaker positions, documented and where required disclosed
  • Prorated credit computations for the part-year period
  • Arrival or departure valuations for anything not publicly quoted

What this looks like with numbers

Worked through with figures, the mechanism looks like this.

A deemed disposition on the day residency ends

A portfolio bought for C$222,000 is worth C$357,420 on the departure day. Nothing is sold. Assume half the gain enters income and assume a 36% marginal rate on it.

ItemAmount
Cost of the propertyC$222,000
Value on the departure dayC$357,420
Accrued gain treated as realisedC$135,420
Amount assumed to enter incomeC$67,710
Tax at an assumed 36%C$24,376

C$24,376 becomes payable in a year with no sale and no cash. That is what makes the departure date a planning variable: losses realised before it, an election to defer payment against security, and defensible valuations for anything private all change this number. The interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

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.

How the engagement runs

  1. 1A call to the 24-hour helpline to find out whether this is a filing or a project
  2. 2A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently
  3. 3Preparation against the evidence, with the positions documented as we go
  4. 4Your approval, then the filing — in that order

The fixed fee

The fee is fixed and agreed in writing before work begins, based on the scope established on the first call. Nothing is billed by the hour, and the number does not move once it is agreed. 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.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • Every statutory figure in your file is verified for your own year at source.

What to do next

Bring last year's returns and we will tell you what is missing. One call to our 24-hour helpline is usually enough to tell you whether this is a filing or a project, and what each would cost. The call is free, and we will say so if the answer is that you do not need us.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.

Dual tax treaty — what this page covers

The subject here is tie-breaking dual residency in practice, which is what people mean when they search for dual tax treaty. This page covers who it applies to, the filings it produces, and the fixed fee agreed before work begins.

Dual residency arguments are won on documents assembled at the time — leases, school registrations, medical coverage, where the family actually sleeps — not on assertions made years later.

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.

The difference a dedicated cross-border team makes

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

Advance ruling
A binding determination of the tax treatment of a proposed transaction, obtained before the transaction is carried out.
Dual citizenship
Holding two nationalities. It changes nothing for a residence-based system and everything for a citizenship-based one, which is why one passport can create a lifelong filing obligation.
Substance-based income exclusion
A carve-out in the global minimum tax rules that removes a return on payroll and tangible assets from the top-up base.
Form 8938 threshold
The FATCA reporting threshold, which varies with filing status and with whether the filer lives in the United States or abroad — and is tested on two measures, not one.
tie-breaking dual residency in practice: Our analysis

The tie-breaker applies its tests in order, so the case is built around the first test that resolves it.

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.

The published fees closest to tie-breaking dual residency in practice

These fees cover the work in its narrower forms: an opinion on where residence sits for one year, or the statement that goes with a return taking a treaty position. Defending several past years in two countries at once, with returns to be corrected on both sides, is quoted from the file in writing.

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.

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

Non-resident & departure filings

$349fixed, before work starts

Covers: The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.

See this fee page

Why choose Legal Quotient for tie-breaking dual residency in practice

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

The order of filing is planned, not improvised

Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.

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.

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.

The team reviewing a file together at a desk

Tie-breaking dual residency in practice — the four phases

Step 1

Establishing the facts

We start with the chronology: dates, countries, and what has already been filed

Step 2

Agreeing the fee

You get the scope and the fee in writing before we touch anything

Step 3

Drafting and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and follow-up

Nothing is filed until you have read it

Two of the firm’s advisers and the team in the open-plan office

The engagement, start to finish

  • 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.

Core services for this situation

Form 1120 — US corporation return and treaty claims Its own page: can you use tax treaty 1120 — mechanism, deadlines and published fees.
US citizen living in India Everything on US citizen living in India tax, at the same depth as this page.
Treaty relief on RRSP / 401(k) / IRA Treaty relief RRSP 401k IRA — the guide, the FAQ and the fixed fee.
Employment income — the treaty article The full guide to employment income treaty article, with the fee fixed before any work starts.
Hybrid entities & mismatches Its own page: hybrid entities & mismatches — mechanism, deadlines and published fees.
Form 26AS — tax credit statement (India) Everything on form 26as India, at the same depth as this page.
Form TX19 — estate clearance certificate Tx19 estate clearance certificate — the guide, the FAQ and the fixed fee.
Intercompany management fees and transfer pricing The full guide to what is transfer pricing, with the fee fixed before any work starts.
Advance pricing arrangement — Canada Its own page: advance pricing arrangement — Canada — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Transport & logistics cross-border tax Its own page: transport & logistics cross border tax — mechanism, deadlines and published fees.
Influencers & content creators — relief you're probably missing Everything on influencers & content creators relief you're probably missing, at the same depth as this page.
Technology & SaaS — relief you're probably missing Technology & saas relief you're probably missing — the guide, the FAQ and the fixed fee.
Shopify & DTC brands cross-border tax The full guide to shopify & dtc brands cross border tax, with the fee fixed before any work starts.
Software developers — what you owe in each country Its own page: software developers what you owe in each country — mechanism, deadlines and published fees.
Investment funds cross-border tax Everything on investment funds cross border tax, at the same depth as this page.
Software developers — what we charge Software developers what we charge — the guide, the FAQ and the fixed fee.
Day traders — your filing calendar The full guide to day traders your filing calendar, with the fee fixed before any work starts.
Management consultants — what you owe in each country Its own page: management consultants what you owe in each country — mechanism, deadlines and published fees.

Countries and corridors this work reaches

US–UAE tax corridor Its own page: US UAE tax — mechanism, deadlines and published fees.
Jamaica tax for expats — country guide Everything on Jamaica tax for expats, at the same depth as this page.
Vietnam tax for expats — country guide Vietnam tax for expats — the guide, the FAQ and the fixed fee.
Moldova tax for expats — country guide The full guide to moldova tax for expats, with the fee fixed before any work starts.
Canada–United Kingdom tax corridor Its own page: Canada United Kingdom tax — mechanism, deadlines and published fees.
India–UAE tax corridor Everything on India UAE tax, at the same depth as this page.
US–United Kingdom tax corridor US United Kingdom tax — the guide, the FAQ and the fixed fee.
Zambia tax for expats — country guide The full guide to zambia 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.

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

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs
Case study 3

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 4

Deemed Resident or Factual Resident — Not the Same File

The two statuses attract different returns, different credits and different provincial treatment, and the label is decided by facts rather than chosen. Establishing which applies is the work; the filing follows from it without argument.

Read how this one runs
Case study 5

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 6

Canadian Pension Paid Abroad and Taxed at the Flat Rate

Pension and annuity payments to a non-resident carry a flat withholding that often exceeds what a return would produce. The alternative filing is elective, and whether it helps depends on the total income for the year rather than on the payment alone.

Read how this one runs
Case study 7

A Home Kept in Canada After the Move Abroad

A dwelling left available is the tie the CRA weighs most heavily, and its treatment differs depending on whether it is rented at arm's length. The file settles the residence position first and the rental reporting second.

Read how this one runs
Case study 8

A Canadian Landlord With Property in the United States

Gross withholding on US rents takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net basis fixes that, and it has its own timing and its own filing.

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

  • 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

Tie-breaking dual residency in practice — questions we are asked

Tie-breaking dual residency in practice — how much of this can I do 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: the tie-breaker applies its tests in order, so the case is built around the first test that resolves it.

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.

Is foreign pension income taxable in Canada?

Yes. A Canadian resident reports foreign pension income in Canadian dollars like any other income, and foreign tax withheld on it becomes a credit rather than a reduction of the amount reported. Where a treaty exempts part or all of it — some social security pensions are treated this way — the relief is claimed as a deduction on the return, not by leaving the pension off. Omitting it and claiming it was exempt are two very different filing positions. See the pensions and annuities article.

What is a "dual-status alien spouse", and why is my software asking?

The question comes from the filing-status screens, and it is asking whether your spouse was a non-resident or part-year resident for the year — because if they were, a joint return is not available by default. An election exists to treat a non-resident spouse as a resident for the whole year, which unlocks joint filing at the price of bringing their worldwide income into the US return and their accounts into its reporting. See a US person with a non-resident spouse.

How does an NRI prove residence to get the treaty rate?

With a tax residency certificate issued by the country you are resident in, plus Form 10F giving the details the certificate does not carry, plus a PAN in the payer's records. The certificate has to cover the period of the payment, and the payer needs it before paying, not afterwards. Missing any of the three and the deductor is obliged to withhold at the domestic rate, which turns a rate reduction into a refund claim. See TRC against Form 10F.

What documents do you need to start?

The last two years of returns from each country involved, the slips or certificates for the income in question, and a note of dates — arrival, departure, or the transaction date.

How do you decide what is out of scope?

It is written down before we start. Anything not named in the scope is quoted separately rather than assumed, which is what stops the fee moving.

Tax terms explained

Resident contributorBackup withholdingAirdropInput tax creditProfit level indicatorMarital deductionRepatriationMutual agreement procedureSection 217Foreign affiliateFIRPTAImplicit supportShadow payrollStock option benefit Browse the full A–Z glossary

Related pages

More in this section

All treaties & withholdingSocial security totalization agreements — Canada and the USArtistes and sportspersons — the treaty articleEmployment income — the treaty articleLimitation on benefits — the treaty testPensions and annuities — the treaty articleCanada–India DTAA explained

Also relevant

Form 2350 — extension for citizens abroadWorking remotely from abroad — the tax implicationsCanadian with US rental property — rental income for foreignersForm 8938 vs FBAR — filing bothSplit-year (part-year) residency in CanadaForm 8833 — treaty-based return position

Short answers

How does Tie-breaking dual residency in practice work in practice?
No hourly billing, ever

Ready to deal with tie-breaking dual residency in practice?

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
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  • Your existing accountant keeps the domestic file
  • Fixed fees agreed before work starts

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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