By engaging Legal Quotient Consultants, you agree to our Terms of Service. We provide professional cross-border tax preparation, information-return reporting and assignment payroll services based on the financial documents and information provided by you.
Client Responsibilities
You are responsible for ensuring all financial receipts, T-slips, business records, and receipts provided to us are accurate, complete, and filed in a timely manner. We rely on your documentation to file accurate returns with the CRA.
Fees and Payment
Every engagement is quoted as a fixed fee in writing before any work begins, and you will review your completed tax return before anything is transmitted. Once you approve the return, we transmit it electronically to the CRA and share the confirmation with you.
Files that look like this one
A fixed fee held after a return proved more complex than first scoped
A return that had been quoted as a straightforward personal filing turned out, once the documents arrived, to involve a foreign investment account the client had not mentioned at the quoting stage. Rather than simply add the extra work to an open-ended bill, the additional scope was priced separately in writing and agreed before it was prepared, consistent with the terms' fee provisions — the original quoted work stayed at its original price.
A filing held for client review before anything was transmitted
A completed corporate return was sent to the client for review before submission, as the terms of engagement require, and the client's review caught a supporting schedule that needed one figure corrected against updated year-end accounts they had just received. The correction was made, the client approved the revised return, and it was transmitted only once that approval was given — exactly the sequence the terms describe.
Missing documentation resolved before a return was prepared, not after
A client's documents for a return included T-slips but no record of a foreign tax payment the client had mentioned verbally, and the terms' provision that we rely on the documentation provided meant the return could not reflect a credit without supporting evidence. We asked the client for the foreign tax receipt before preparing anything, the client obtained and provided it, and the return was completed with the credit properly documented rather than assumed.
Whether the Year Made Someone an NRI
Indian residence is decided by presence tests applied to the financial year, and a single trip can change the answer for the whole of it. The status is established before any return or exemption is considered.
Read how this one runsGetting Sale Proceeds Out of India
Repatriation runs on certification from an accountant and on the account the funds sit in, and the banking rules and the tax rules are separate gates. Both are cleared in sequence rather than together.
Read how this one runsDeemed 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 runsA Company That Needed a Resident on Its Board
Several jurisdictions require a locally resident director before a company can be registered or keep its filings current. The requirement is structural and is settled at incorporation rather than discovered at the first annual return.
Read how this one runsA Shareholder Loan Across a Border at No Interest
An interest-free loan between related companies is priced as if it carried interest, and in some cases a deemed benefit follows as well. The file sets a rate against the borrower's own credit profile and documents the terms that support it.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.
A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
