Competitively priced Cross-border tax for corporate & charter pilots

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For corporate & charter pilots: the cross-border filings, the treaty relief and the disclosures, handled end to end on a written fixed fee. Ask us about competitively priced cross-border tax for corporate & charter pilots: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

+1 (416) 619-0068 See fixed fees
  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Begin with the papers you already have. The engagement is priced from them, in writing, before the work.

24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • 24-hour helpline: +1 (416) 619-0068
  • 18,000+ clients served
In short

Corporate and charter flying often falls outside the international-traffic article because the aircraft is not operated in scheduled international traffic — which pushes the income back to the ordinary employment rules and the day count.

Below: the rule, what clients ask first, two worked files with their numbers, the process end to end, and the published fee.

The rule that applies to this group and not the one next to it

Corporate and charter flying often falls outside the international-traffic article because the aircraft is not operated in scheduled international traffic — which pushes the income back to the ordinary employment rules and the day count.

Everything else on this page follows from this. What separates a good outcome here from an ordinary one is rarely the arithmetic. It is knowing that a specific rule exists for corporate & charter pilots and being able to evidence that it applies.

The team reviewing a file together at a desk

Fixed fees for corporate & charter pilots tax, agreed up front

What decides the fee for a corporate or charter pilot is how many countries your flying touches and whether your days in each are already recorded or have to be rebuilt from logs and rosters. One country with clean records is a straightforward file; several, reconstructed, is not. The quote is put in writing first.

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
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

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

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
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

Estate & trust filing

From $799

fixed, quoted before work starts

Trust and estate filings that reach across a border, including the reporting a foreign beneficiary or a foreign asset creates.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

Three things we hear on the first call

  • My operator says the crew rules apply; my flights are private charters and I am not sure they do.
  • I fly into the United States constantly and nobody has ever counted my days.
  • I am paid through a management company in a third country and the paperwork does not match reality.

Every one of those is a question we answer weekly. They arise because two tax systems were written independently and neither was designed with the other in mind. See also Pakistan tax for expats — country guide.

The arithmetic, worked through

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

Splitting one salary between two countries

A salary of C$111,000 for a year with 239 working days, 50 of them performed in the other country. Employment income is generally sourced to where the work was physically done.

ItemAmount
Annual salaryC$111,000
Working days in the year239
Days worked in the other country50
Days worked at home189
Income sourced to the other countryC$23,222
Income sourced at homeC$87,778

C$23,222 is sourced abroad on this split, which is the figure the host country taxes and the figure the home credit is computed on. Reproduce this from a travel record, not from memory — it is the first thing an auditor asks for. The interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

What this looks like with numbers

This is what the rule produces when you put figures through it.

Credit relief on one stream of income

Take C$107,000 of income taxed in both countries. Assume the other country charged 29% on it and the home country would charge 30% on the same amount.

ItemAmount
Income taxed in both countriesC$107,000
Tax paid abroad (assumed 29%)C$31,030
Home tax on the same income (assumed 30%)C$32,100
Credit available (lesser of the two)C$31,030
Home tax still payableC$1,070

The credit absorbs C$31,030 and leaves C$1,070 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. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

Treat these numbers as a worked example rather than advice — they exist to make the mechanics visible, and the rates and thresholds are assumed for the illustration. For a real filing, we verify each figure with the authority that publishes it, for your year.

What working with us looks like

  1. 1A first call to map the obligations across every country involved
  2. 2A single fixed fee covering the whole set, agreed before we begin
  3. 3Preparation in the order that makes the relief usable, with a reviewer's sign-off
  4. 4You approve the finished work, and we file it
  • Every statutory figure in your file is verified for your own year at source.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

Where to go from here

Bring last year's returns and we will tell you what is missing.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

Tax on corporate — what this page covers

People reach this page searching for tax on corporate. It is covered here as it applies to cross-border tax for corporate & charter pilots — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

People also search for: tax corporate · tax systems · chile tax · tax for products.

From first contact to filed return

  1. Share your documents

    A secure upload link arrives after the first call — send files in any state.

  2. A written fixed fee

    The quote is fixed from what you send; it does not move once accepted.

  3. Preparation, both sides at once

    The returns are drafted together, reconciled line against line.

  4. Approve, then file

    Nothing is filed until you have seen it and approved it.

How corporate & charter pilots tax is handled here

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Key terms behind this page, defined

Schedule FSI
The Indian schedule reporting foreign-source income and the tax paid on it, country by country, from which the foreign tax credit claim is built.
Physical presence test
One of the two US qualifying tests for the exclusion, satisfied by days of presence in a foreign country during a twelve-month period.
Tax home
The main place of business or employment, used to test whether someone is genuinely based abroad. It is distinct from residence and from domicile.
Input tax credit
Recovery of tax paid on business inputs. Whether a non-resident can recover at all depends on which registration route it took.

Fixed fees around corporate & charter pilots tax

The second driver is your pay route: a charter pilot employed by an operator in one country, managed from another and flying for a client in a third takes longer to place than one employer and one base. Whether the treaty position your operator assumes actually holds is examined as part of the same fee.

Non-resident & departure filings

$349fixed, before work starts

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

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.

See this fee page

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.

See this fee page

Why choose Legal Quotient for corporate & charter pilots tax

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

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.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

The team at work in the open-plan office

From first call to filed return

Step 1

Establishing the facts

We establish what happened and when, because every position here is anchored to a date

Step 2

Agreeing the fee

A written scope and a fixed price, so you know the cost before committing

Step 3

Drafting and review

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Filing and follow-up

You see the result, approve it, and we file it

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

A fixed quote first, in writing

  • Step 1: Send the documents as they are – No tidying required — forward what you have and we tell you what is missing.
  • Step 2: Get a fixed quote in writing – Priced from your actual documents before any work begins, not estimated after.
  • Step 3: Both countries prepared together – One team builds the filings against each other so the relief lands exactly once.
  • Step 4: Review, then file – You approve the finished work before we file it.

Quoted up front, in writing.

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

Keep reading, sideways

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

Core services for this situation

Debt vs equity funding Debt vs equity funding — the guide, the FAQ and the fixed fee.
Form T3 non-resident beneficiary — reporting The full guide to t3 non-resident beneficiary reporting, with the fee fixed before any work starts.
Regulation 102 — waiver application Its own page: regulation 102 waiver application — mechanism, deadlines and published fees.
NRI selling property in India Everything on NRI selling property in India tax, at the same depth as this page.
Reasonable cause statements — penalty relief Reasonable cause statement tax penalty — the guide, the FAQ and the fixed fee.
Step-up in cost base on arrival The full guide to step-up in cost base on arrival, with the fee fixed before any work starts.
IP holding & substance Its own page: ip holding & substance — mechanism, deadlines and published fees.
Indian scrutiny assessment (s.143(2)) Everything on Indian scrutiny assessment 143(2), at the same depth as this page.
IRS audit of a foreign-income return IRS audit of a foreign income return — the guide, the FAQ and the fixed fee.

Who we bring this work to

Nurses working abroad — relief you're probably missing Nurses working abroad relief you're probably missing — the guide, the FAQ and the fixed fee.
Oil & gas rotational workers — relief you're probably missing The full guide to oil & gas rotational workers relief you're probably missing, with the fee fixed before any work starts.
Technology & SaaS — what you owe in each country Its own page: technology & saas what you owe in each country — mechanism, deadlines and published fees.
Transport & logistics cross-border tax Everything on transport & logistics cross border tax, at the same depth as this page.
Hospitality & franchise groups cross-border tax Hospitality & franchise groups cross border tax — the guide, the FAQ and the fixed fee.
Day traders — what you owe in each country The full guide to day traders what you owe in each country, with the fee fixed before any work starts.
Touring musicians — your filing calendar Its own page: touring musicians your filing calendar — mechanism, deadlines and published fees.
Tax for translators & interpreters Everything on translators & interpreters tax, at the same depth as this page.
Tax for missionaries & clergy Missionaries & clergy tax — the guide, the FAQ and the fixed fee.

Where our clients live and work

Qatar tax for expats — country guide Qatar tax for expats — the guide, the FAQ and the fixed fee.
Canada–Philippines tax corridor The full guide to Canada Philippines tax, with the fee fixed before any work starts.
India–Singapore tax corridor Its own page: India Singapore tax — mechanism, deadlines and published fees.
Latvia tax for expats — country guide Everything on latvia tax for expats, at the same depth as this page.
Kazakhstan tax for expats — country guide Kazakhstan tax for expats — the guide, the FAQ and the fixed fee.
Uzbekistan tax for expats — country guide The full guide to uzbekistan tax for expats, with the fee fixed before any work starts.
Chile tax for expats — country guide Its own page: Chile tax for expats — mechanism, deadlines and published fees.
Pakistan tax for expats — country guide Everything on Pakistan tax for expats, at the same depth as this page.
US–Spain tax corridor US Spain tax — the guide, the FAQ and the fixed fee.

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

A Canadian Employer With Staff in the United States

Employing someone in the US creates federal and state obligations that begin with registration, not with the first return. Which states are engaged is decided by where the work happens rather than where the company is.

Read how this one runs
Case study 2

Residency Changed Mid-Year and Both Returns Assumed a Full One

A move part-way through a year produces two part-year positions, not two full ones. The engagement establishes the date residence actually changed, allocates income either side of it, and amends whichever return was filed on the wrong footing.

Read how this one runs
Case study 3

Paid for Work Done in Canada While Living Elsewhere

Employment carried out in Canada is taxable here even where the employer and the bank account are not. The engagement establishes how many of the days were worked in Canada, applies the treaty employment article, and deals with the withholding the payer has already taken.

Read how this one runs
Case study 4

Two Passports, Two Returns, One Income

Dual citizenship does not let you choose which country taxes you. The work is establishing residence, applying the treaty article that governs each income type, and preparing both returns from one set of figures so they agree line for line.

Read how this one runs
Case study 5

First Canadian Return After Arriving Mid-Year

The arrival date splits the year and sets the cost base of what you brought with you. Getting that date and those values right is what determines whether a later sale is taxed on the whole gain or only on the part that accrued after landing.

Read how this one runs
Case study 6

Leaving Canada — the Bill You Get for Assets You Still Own

Emigrating triggers a deemed disposition of most holdings, which produces tax on gains never realised in cash. The file values the property, identifies what is excluded, and looks at whether security can be posted rather than the tax paid outright.

Read how this one runs
Case study 7

An Assignment Priced on an Equalisation Promise

A policy that leaves the assignee no better or worse off has to be computed, not just stated, and the hypothetical deduction runs alongside the real one. The engagement builds both and reconciles them at year end.

Read how this one runs
Case study 8

A Secondment Whose Paperwork Decided the Tax

Who employs, who directs and who bears the cost are the facts a treaty article turns on, and an assignment letter is where they are recorded. Drafting it with the tax position in view prevents an argument later.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

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

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

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

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

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

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

Tax for corporate & charter pilots — questions we are asked

What makes corporate & charter pilots different from an ordinary filing?

Corporate and charter flying often falls outside the international-traffic article because the aircraft is not operated in scheduled international traffic — which pushes the income back to the ordinary employment rules and the day count. An ordinary preparer applies the general rule and stops there, which is how the relief in the specific provision goes unclaimed.

Can you work with my existing accountant?

That is how most of these engagements run. They keep the domestic file, we take the cross-border piece, and the boundary is agreed in writing so nothing is done twice or missed.

What is a PFIC, and why do Canadian mutual funds cause trouble for US persons?

A passive foreign investment company is a non-US company that is mostly passive by income or by assets — which describes almost every Canadian mutual fund and ETF. For a US owner the default regime taxes distributions and gains punitively with an interest charge for the years the value built up. Two elections fix it, and both need annual information the fund may not produce for you. Holding the same exposure through US-domiciled funds usually avoids the problem entirely. See PFICs and Canadian mutual funds.

What is a totalization agreement and how do I use one?

A social security agreement that stops you contributing to two systems for the same work, and lets periods in both count towards benefit eligibility in either. Which system you stay in depends on the agreement's rules for your situation — a seconded employee usually remains in the home system for a set period, a locally hired one usually joins the host system. You evidence it with a certificate of coverage obtained before or shortly after the assignment starts. See certificates of coverage.

Will this trigger an audit?

Filing correctly does not create risk; a pattern of missing filings does. Where a disclosure route is involved we set out what the authority will see and in what order before you commit to it.

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

Form 67NR7-ROne-stop schemeThin capitalisationTCSFATCASafe harbourProfit splitWorldwide incomeDual-status alienOrdinarily residentAdvance pricing arrangementForm 5471Net worth assessment Browse the full A–Z glossary

Related pages

Elsewhere in this section

All who we helpTax for auditors & accountants abroadTax for crypto tradersTax for product & project managersTax for architectsTax for individual athletes — tennis, golfTax for railway & transit crew

Where this leads next

Kenya tax for expats — country guideGermany tax for expats — country guideEgypt tax for expats — country guideZambia tax for expats — country guideMorocco tax for expats — country guideSingapore tax for expats — country guide

Answered questions

How are corporate & charter pilots taxed across borders?
15+ years of cross-border experience

A fixed fee for corporate & charter pilots filing

Send us the facts. You will get a scope and a fixed fee in writing, and nothing starts until you agree to both.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Your existing accountant keeps the domestic file
  • Fixed fees agreed before work starts
  • Re-quoted, never silently invoiced

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