Competitively priced Withholding refund & recovery claims

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Recovering over-withheld tax is a different project in each country: a return in one, a refund application in another, an amended slip in a third — each with its own limitation period. Competitively priced withholding refund & recovery claims 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
Google Rating 5.0Clutch Rating 5.0

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
  • Fixed fee agreed before work starts
  • Offices in India, the USA, Canada and the UAE
  • 15+ years of cross-border experience
The short answer

Recovering over-withheld tax is a different project in each country: a return in one, a refund application in another, an amended slip in a third — each with its own limitation period. The claim needs the payment evidence, the slip or certificate, the treaty basis and residency proof, assembled together.

Whether this is your situation

  • 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
  • The structure was built one decision at a time and never reviewed
  • A transaction or exit is planned in the next two years

Any two of those together and withholding refund & recovery claims is almost certainly your situation. If nothing on the list applies, the helpline call still costs nothing and we will redirect you.

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

Transparent, fixed pricing for withholding refund recovery claims

A withholding refund claim is priced by country and by year: a return in one place, a refund application in another, an amended slip in a third, each with its own limitation period. The count of payers and years you are reclaiming across is what moves the fee, not the sum withheld.

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

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

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

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

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

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

What the rule does, step by step

Recovering over-withheld tax is a different project in each country: a return in one, a refund application in another, an amended slip in a third — each with its own limitation period.

The claim needs the payment evidence, the slip or certificate, the treaty basis and residency proof, assembled together. The recurring lesson is that fixing the documentation upstream costs a fraction of recovering downstream.

The rule is therefore less about arithmetic than about proof. Two people with identical numbers can end up in very different positions because one of them can evidence the date, the valuation or the residence and the other cannot.

Thresholds and rates move, and summaries written for last year are not evidence about this one. So each figure in your file is sourced to the issuing authority for the specific year; anything we cannot source, we describe as a mechanism and leave unquantified until it can be confirmed. See also Canadian selling US property — capital gains on the sale (FIRPTA) and form 3520 — foreign gifts & trusts.

What we actually file

  • A written structure review with the positions and their support
  • The filing calendar, by entity and jurisdiction, with owners
  • The elections and disclosures the plan depends on
  • The evidence pack for substance and treaty entitlement
  • A tax risk register with quantum and mitigation per exposure

Worked through with figures

Numbers make this concrete, so here is the same rule applied to a set of figures.

Credit relief on one stream of income

Take C$177,000 of income taxed in both countries. Assume the other country charged 23% on it and the home country would charge 43% on the same amount.

ItemAmount
Income taxed in both countriesC$177,000
Tax paid abroad (assumed 23%)C$40,710
Home tax on the same income (assumed 43%)C$76,110
Credit available (lesser of the two)C$40,710
Home tax still payableC$35,400

The credit absorbs C$40,710 and leaves C$35,400 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

From first call to filed

  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

You get a number before you commit, not an estimate that drifts. The scope is written down, the fee is fixed against it, and if the scope changes we re-quote rather than invoice the difference. Comparable engagements and their fixed fees are set out on the pricing pages.

  • We will tell you when you do not need us, and that call is free.
  • Nothing is filed until you have read it.
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.

What to do next

Describe the situation in your own words; translating it into forms is our job. Start with the dates. Arrival, departure, transaction, notice — whichever applies. Once those are fixed, the filing set and the fee follow quickly, and you will know both before committing to anything.

Reviewed for accuracy 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.

Claim of tax treaty benefits — what this page covers

This is the page to read on claim of tax treaty benefits. It takes withholding refund & recovery claims in order — the test that decides who is affected, the returns and forms that follow from it, and a fee quoted in writing before anything starts.

Recovering over-withheld tax is a different project in each country: a return in one, a refund application in another, an amended slip in a third — each with its own limitation period.

The four phases of the work

  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.

What you are actually buying with withholding refund recovery claims

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

Source income
Income treated as arising in a particular country by that country's sourcing rules. Sourcing decides who taxes first and therefore who gives credit.
Resident alien
A non-citizen taxed by the United States as a resident, on worldwide income, because they hold a green card or meet the substantial presence test.
Second opinion
A review of a filed position, which most often finds an unclaimed credit, a missed information return and an undisclosed treaty position.
Streamlined foreign offshore
The US catch-up route for non-willful filers living abroad, requiring back returns, account reports and a signed non-willfulness certification.
withholding refund recovery claims: How we read this one

The claim needs the payment evidence, the slip or certificate, the treaty basis and residency proof, assembled together.

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

Fixed fees around withholding refund recovery claims

Recovery work also turns on what the payer will produce. Where the slip, the certificate and the residency proof can be assembled from what you hold, the claim is straightforward; where a payer has to be asked to correct or reissue a statement, the work sits with that, and fixing it upstream is usually the smaller engagement.

Payroll & mobility setup

$999fixed, before work starts

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

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

Corporate cross-border filing

$999fixed, before work starts

Covers: Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.

See this fee page

Why choose Legal Quotient for withholding refund recovery claims

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.

18,000+ clients served

Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.

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

How the engagement runs, phase by phase

Step 1

Initial call

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

Step 2

Scope and fee

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

Step 3

Preparation and review

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

Step 4

Filing and payment

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

The team at work in the open-plan office

How the work runs — quote first, then the work

  • 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

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

Late T1134 — penalty relief Everything on late T1134 penalty relief, at the same depth as this page.
Treaty residency tie-breaker (Article IV) Treaty residency tie-breaker article iv — the guide, the FAQ and the fixed fee.
Repatriating profits to Canada The full guide to repatriating profits to Canada, with the fee fixed before any work starts.
Limitation on benefits — the treaty test Its own page: limitation on benefits treaty — mechanism, deadlines and published fees.
Form 8865 — foreign partnership Everything on form 8865 foreign partnership, at the same depth as this page.
Form 1041 — trust and estate return with foreign assets Form 1041 trust estate return foreign — the guide, the FAQ and the fixed fee.
Crypto and the FBAR question The full guide to crypto and the FBAR question, with the fee fixed before any work starts.
Form 1120-F — foreign corporation return Its own page: form 1120-f foreign corporation return — mechanism, deadlines and published fees.
Share buyback and capital reduction tax Everything on share buyback and capital reduction tax, at the same depth as this page.

Who we help

Franchise owners — your filing calendar Everything on franchise owners your filing calendar, at the same depth as this page.
Influencers & content creators — what we charge Influencers & content creators what we charge — the guide, the FAQ and the fixed fee.
Tax for civil & structural engineers The full guide to civil & structural engineers tax, with the fee fixed before any work starts.
Construction & contracting cross-border tax Its own page: construction & contracting cross border tax — mechanism, deadlines and published fees.
Tax for short-term rental hosts Everything on short-term rental hosts tax, at the same depth as this page.
Tax for models Models tax — 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.
Nurses working abroad — what you owe in each country Its own page: nurses working abroad what you owe in each country — mechanism, deadlines and published fees.
Day traders — relief you're probably missing Everything on day traders relief you're probably missing, at the same depth as this page.

The corridors we work every week

Trinidad & Tobago tax for expats — country guide Everything on Trinidad & tobago tax for expats, at the same depth as this page.
Canada–India tax corridor Canada India tax — the guide, the FAQ and the fixed fee.
Bangladesh tax for expats — country guide The full guide to Bangladesh tax for expats, with the fee fixed before any work starts.
New Zealand tax for expats — country guide Its own page: New Zealand tax for expats — mechanism, deadlines and published fees.
Mexico tax for expats — country guide Everything on Mexico tax for expats, at the same depth as this page.
Canada–Netherlands tax corridor Canada Netherlands tax — the guide, the FAQ and the fixed fee.
Cyprus tax for expats — country guide The full guide to Cyprus tax for expats, with the fee fixed before any work starts.
Philippines tax for expats — country guide Its own page: Philippines tax for expats — mechanism, deadlines and published fees.
Peru tax for expats — country guide Everything on Peru tax for expats, at the same depth as this page.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

What these engagements turn on

Case study 1

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

Treaty Relief Claimed on a Cross-Border Estate

The estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.

Read how this one runs
Case study 3

Putting a Foreign Hire on a Canadian Payroll

The obligation sits on the payer, and the payer is liable for what it failed to withhold. Registration, the residence question and any treaty exemption are settled before the first pay run rather than after.

Read how this one runs
Case study 4

Withholding Reduced by the Right Article

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

Read how this one runs
Case study 5

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 6

Green Card Kept, Moved to Canada — Both Returns Still Due

Holding a green card does not end the US filing obligation, and living in Canada starts a Canadian one. The engagement fixes residence under the treaty tie-breaker, then decides which return the relief is claimed on so the two do not contradict each other.

Read how this one runs
Case study 7

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 8

Indian Transfer Pricing Certification With a Hard Deadline

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

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

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

  • 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

Holding structures live or die on treaty access, beneficial ownership and substance — the MLI's principal-purpose test now sits over every arrangement.

A holding structure is only as good as its reporting. Foreign affiliates, accrued passive income and distributions each carry their own return, and the penalties on those attach to the form rather than to any tax being owed — so a structure that saves tax can still cost money if the information returns are late.

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Withholding refund & recovery claims — questions we are asked

Withholding refund & recovery claims — what part of this actually needs a professional?

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 claim needs the payment evidence, the slip or certificate, the treaty basis and residency proof, assembled together.

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 happens if two countries both say I am resident?

The treaty tie-breaker resolves it to one residence, applied in order: where your permanent home is, then your centre of vital interests, then your habitual abode, then nationality, with a competent-authority referral if all of those fail. It is an evidence exercise rather than an election — you document the home and the life around it. Getting a single residence settled is what makes every other position in both returns consistent. See the residency tie-breaker.

What is a section 217 return and should I file one?

An election available to a non-resident receiving certain Canadian pension and benefit payments. Normally those payments suffer flat withholding and that is the end of it. Under the election you file a Canadian return and are taxed on that income at graduated rates as though resident, which produces a refund of part of the withholding where the graduated result is lower — and no benefit where it is not. It is worth modelling before electing, because the choice is annual. See the section 217 return.

Do I need to report a foreign business I own?

Almost certainly, and on more than one form. Canada requires reporting of foreign affiliates on the T1134; the United States has a family of returns keyed to the entity type and your level of control, and several carry penalties that apply whether or not any tax is owed. These are information returns, so the obligation follows the ownership rather than the profit. See T1134.

Do you keep my documents?

For the retention period the professional rules require, in the same access-controlled system, and no longer than that.

What if an authority disagrees later?

The file is built to be defended: the position, the authority relied on, and the evidence, all recorded at the time. Representation in a review or objection is quoted separately when it is needed.

Tax terms explained

Qualified domestic minimum top-up taxSection 247 penaltyImporter of recordMATTax homeEconomic employerTax equalisationTCSSaving clauseBona fide residence testAngel taxMutual agreement procedureForm 67Exit charge Browse the full A–Z glossary

Related pages

Elsewhere in this section

All treaties & withholdingRegulation 105 waiverUS–India treaty explainedTreaty shopping & beneficial ownershipWhich treaty wins when three countries applyCanada–US treaty explainedSocial security totalization agreements — Canada and the US

Connected engagements

Form 8804 / 8805 — partnership withholdingFinCEN Form 114 — the FBARCanadian snowbird — the substantial presence testForm 8832 — entity classification electionLeaving Canada — departure (emigration) taxSplit-year (part-year) residency in Canada

Short answers

How does withholding refund & recovery claims work in practice?
No hourly billing, ever

Ready to deal with withholding refund & recovery claims?

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
  • Rated 5.0 out of 5 stars on Google
  • 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.

Request a Quote +1 (416) 619-0068