Low-cost Treaty relief for students & researchers

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Researchers and visiting academics have their own treaty articles, and the relief periods run from arrival — so a second appointment in the same country often falls outside them. Low-cost treaty relief for students & researchers 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
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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
  • Offices in India, the USA, Canada and the UAE
  • 18,000+ clients served
  • 24-hour helpline: +1 (416) 619-0068
The short answer

Researchers and visiting academics have their own treaty articles, and the relief periods run from arrival — so a second appointment in the same country often falls outside them. Eligibility depends on the purpose of the visit, the source of the payments and the article's time limit.

Do you need this?

  • 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
  • Your relief was refused and you were not told which article failed

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.

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

Treaty relief students researchers — priced before we start

The fee on treaty relief for students and researchers follows the number of appointments and funding sources the claim has to cover, and whether the relief period has already run from your first arrival. One visit with a single payer is short work; a repeat posting, with day-count exclusions claimed on their own forms, is not. Both are quoted in writing first.

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

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.
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

Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Bringing an unfiled history current: which years are still open, which programme applies, and what the exposure is before you commit.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
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.

Why the answer comes out the way it does

Researchers and visiting academics have their own treaty articles, and the relief periods run from arrival — so a second appointment in the same country often falls outside them.

Eligibility depends on the purpose of the visit, the source of the payments and the article's time limit. Claiming it requires a filing, and where days are also excluded from residency counts, that is a separate claim on a separate form.

Put the other way round: the return is the last step, not the work. What decides treaty relief for students & researchers is the set of facts in place when the year closes, and those facts are the part a client can still influence when they come to us early enough.

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 India–United Kingdom tax corridor and form ss-4 — EIN application.

What we actually file

  • Correspondence with payers who applied the wrong rate
  • Confirmation of the treaty text actually in force for your year
  • Treaty-position disclosures on the return
  • Residency certificate applications and eligibility declarations
  • Waiver and reduced-withholding applications before payment

What this looks like with numbers

Worked through with figures, the mechanism looks like this.

Credit relief on one stream of income

Take C$104,000 of income taxed in both countries. Assume the other country charged 32% on it and the home country would charge 37% on the same amount.

ItemAmount
Income taxed in both countriesC$104,000
Tax paid abroad (assumed 32%)C$33,280
Home tax on the same income (assumed 37%)C$38,480
Credit available (lesser of the two)C$33,280
Home tax still payableC$5,200

The credit absorbs C$33,280 and leaves C$5,200 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. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

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

Fees for this work

The commercial part is deliberately boring. One fixed fee for a written scope, agreed up front in writing — which is what lets us tell you honestly when treaty relief for students & researchers is smaller than you feared. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Every statutory figure in your file is verified for your own year at source.
  • Consultations scheduled to your working day rather than ours.
  • Documents move through an access-controlled portal rather than email.

Your next step

Bring last year's returns and we will tell you what is missing. Send whatever you have — even an incomplete set. Most of the first hour of a treaty relief for students & researchers engagement is working out which documents actually matter, and that is quicker with a partial pack than with none.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

US tax treaties, in practice

The search that brings most people to this page is US tax treaties. It is answered here for treaty relief for students & researchers: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

Researchers and visiting academics have their own treaty articles, and the relief periods run from arrival — so a second appointment in the same country often falls outside them.

The four phases of the work

  1. Upload the file as it stands

    A secure link arrives after the first call. Incomplete is fine; that is what the review is for.

  2. The number is settled up front

    Priced from your own documents and confirmed in writing before any preparation begins.

  3. Both returns on one desk

    One engagement covers every country the file touches, reconciled line against line.

  4. Your approval, then the filing

    The return is yours to check first. We file once you say so.

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

Four terms worth pinning down

Contemporaneous documentation
Transfer-pricing records prepared by the filing deadline rather than after a query. Prepared later, they no longer satisfy the penalty-protection condition.
US estate tax
A tax on the value of US-situs assets at death, reaching non-residents who never lived in the United States, with a much smaller exemption than a US person receives.
Advance tax
India's in-year collection of tax by instalments, with interest for deferment and shortfall. Deduction at source reduces the instalment base.
Shadow payroll
A host-country payroll that pays nobody, existing so the host receives the withholding and reporting due on compensation paid elsewhere.
treaty relief students researchers: The practitioner's note

Eligibility depends on the purpose of the visit, the source of the payments and the article's time limit.

None of what follows shifts the terms. Scope and fee are settled in writing before anything is prepared, the result carries a named reviewer, and nothing is filed unseen.

Fixed fees around treaty relief students researchers

Where the published fees move on a student or researcher file is the paperwork: an appointment letter and payment records that already exist cost less to work from than ones that have to be requested from an institution abroad, and a year already filed without the relief has to be reopened rather than simply claimed.

Corporate cross-border filing

$999fixed, before work starts

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

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.

See this fee page

Why choose Legal Quotient for treaty relief students researchers

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.

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.

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.

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.

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

Treaty relief students researchers — the four phases

Step 1

First conversation

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

Step 2

Written quote

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

Step 3

Preparation and sign-off

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

Step 4

Submission

Nothing is filed until you have read it

The team at work in the open-plan office

From first document to filed return

  • Step 1: Documents first, questions second – We read the file before asking anything, so the questions we do ask are the ones that matter.
  • Step 2: A quote you can hold us to – Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.
  • Step 3: The order of filing decided deliberately – Which return goes first can decide whether relief is available at all. That is planned, not discovered.
  • Step 4: Nothing filed without your sign-off – You see the completed work, ask what you need to, and approve it before submission.

Quoted up front, in writing.

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

More of the same work, from other angles

Browse sideways: the pages below answer the neighbouring questions.

The work we do for clients like this

DTAA relief — India and the United States Its own page: DTAA relief — India and the United States — mechanism, deadlines and published fees.
Canada–India DTAA explained Everything on Canada India DTAA explained, at the same depth as this page.
Graduated rate estates Graduated rate estates — the guide, the FAQ and the fixed fee.
Related-party goods purchases — transfer pricing The full guide to related party goods purchases transfer pricing, with the fee fixed before any work starts.
Step-up in cost base on arrival Its own page: step-up in cost base on arrival — mechanism, deadlines and published fees.
Form ITR-4 (Sugam) — presumptive income (India) Everything on ITR-4 (sugam) India, at the same depth as this page.
Form 1116 — foreign tax credit (individual) Foreign tax credit — the guide, the FAQ and the fixed fee.
US payroll for a Canadian company The full guide to US payroll for a Canadian company, with the fee fixed before any work starts.
Dual citizen with two passports, two returns Its own page: dual citizen two tax returns — mechanism, deadlines and published fees.

Who we help

Day traders — what you owe in each country Its own page: day traders what you owe in each country — mechanism, deadlines and published fees.
Advisors & referral partners cross-border tax Everything on advisors & referral partners cross border tax, at the same depth as this page.
Tax for cabin crew Cabin crew tax — 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.
Team-sport athletes — your filing calendar Its own page: team-sport athletes your filing calendar — mechanism, deadlines and published fees.
Cross-border truck drivers — what we charge Everything on cross-border truck drivers what we charge, at the same depth as this page.
Engineering firms cross-border tax Engineering firms cross border tax — the guide, the FAQ and the fixed fee.
Touring musicians — relief you're probably missing The full guide to touring musicians relief you're probably missing, with the fee fixed before any work starts.
Cross-border real estate investors cross-border tax Its own page: cross-border real estate investors cross border tax — mechanism, deadlines and published fees.

Where our clients live and work

US–Australia tax corridor Its own page: US Australia tax — mechanism, deadlines and published fees.
India–United Kingdom tax corridor Everything on India United Kingdom tax, at the same depth as this page.
UAE tax for expats — country guide UAE tax for expats — the guide, the FAQ and the fixed fee.
Sweden tax for expats — country guide The full guide to Sweden tax for expats, with the fee fixed before any work starts.
Lebanon tax for expats — country guide Its own page: lebanon tax for expats — mechanism, deadlines and published fees.
Thailand tax for expats — country guide Everything on Thailand tax for expats, at the same depth as this page.
Denmark tax for expats — country guide Denmark tax for expats — the guide, the FAQ and the fixed fee.
US–Mexico tax corridor The full guide to US Mexico tax, with the fee fixed before any work starts.
Armenia tax for expats — country guide Its own page: armenia 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

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 2

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 3

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 4

Paying a Dividend Up to a Foreign Parent

The withholding rate depends on the treaty, on the size of the holding, and on whether the parent is the beneficial owner rather than a conduit. Establishing all three before the payment is what secures the lower rate at source.

Read how this one runs
Case study 5

Social Security Contributions Owed in Two Countries at Once

A totalization agreement assigns contributions to one system and exempts the other, but only against a certificate obtained in advance. Without it both sets come out of the same salary and neither is straightforward to recover.

Read how this one runs
Case study 6

US Estate Tax on Assets a Canadian Did Not Know Were Exposed

US shares and US real estate sit inside the US estate tax net regardless of where the owner lives. The treaty provides relief that is proportionate rather than automatic, and the calculation depends on the worldwide estate.

Read how this one runs
Case study 7

Three Countries in One File and Two Treaties That Disagree

Income sourced in one country, paid to a resident of a second, held through an entity in a third: three bilateral treaties, no three-way rule. The analysis works out which pair governs each flow, and whether the middle entity is entitled to anything at all.

Read how this one runs
Case study 8

The Year of Leaving India

The departure year carries a transition status with its own treatment of foreign income, and the position for the following years follows from how it is set. Getting the first year right saves arguing about the rest.

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

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

Treaty relief for students & researchers — questions we are asked

Treaty relief for students & researchers — 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: eligibility depends on the purpose of the visit, the source of the payments and the article's time limit.

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 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 is the treaty saving clause, and why does it matter to Americans abroad?

It is the provision that lets each country keep taxing its own residents and citizens as though the treaty did not exist. Because the United States taxes on citizenship, the saving clause is what stops an American in Canada or India using the treaty to remove US tax on ordinary income. A short list of articles is carved out of it — certain pensions, social security, government service, students — and those exceptions are where a treaty position for a US citizen usually lives. See our treaty work.

How do Canadians reduce US estate tax exposure?

The treaty does much of the work: it gives a Canadian resident a credit pro-rated by the share of the worldwide estate made up of US assets, plus a marital credit that can defer exposure on a transfer to a spouse. Beyond that the levers are the ones you would expect — the domicile of the funds you hold, whether US real property is held directly or through a structure, and life insurance to fund the liability rather than reduce it. Worldwide estate value is what the pro-ration turns on. See treaty relief on US estate tax.

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.

What happens if the rules change mid-engagement?

We tell you, and we re-derive the position rather than filing on the old basis. Anything already prepared is checked against the change before it goes out.

Tax terms explained

Exempt supplyGST/HSTLRSCost contribution arrangementHybrid surplusNon-resident trustUnified creditForm 3CEBScope boundaryForced heirshipPermanent establishmentPersonal services businessResale price methodSchedule FSI Browse the full A–Z glossary

Related pages

More in this section

All treaties & withholdingCanada–UK, UAE and Australia treatiesSection 195 — TDS under a DTAA on Indian paymentsLower or nil TDS certificate under section 197Treaty residency tie-breaker (Article IV)Students and trainees — the treaty articleAdvance rulings — India

Related work

Form 1042-S — recipient statementUS–India tax corridorCanadian working in the US — taxes on a TN, H-1B or L-1US–Portugal tax corridorForm 1040-ES — estimated tax from abroadCanada–Singapore tax corridor

Answered questions

How does treaty relief for students & researchers work in practice?
A named reviewer on every filing

Get treaty relief for students & researchers handled for a fixed fee

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Fixed fees agreed before work starts
  • A named reviewer signs off every filing
  • 24-hour helpline, +1 (416) 619-0068

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