Value-priced Day traders: relief you're probably missing

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For day traders: the cross-border filings, the treaty relief and the disclosures, handled end to end on a written fixed fee. Ask us about value-priced day traders: relief you're probably missing: 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
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Fixed fee agreed before work starts
  • Google rating 5.0 out of 5
In short

Frequent trading can convert investment activity into a business, which changes the inclusion rate on gains, the deductibility of losses and expenses, and sometimes the availability of registered-account treatment.

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

Frequent trading can convert investment activity into a business, which changes the inclusion rate on gains, the deductibility of losses and expenses, and sometimes the availability of registered-account treatment.

This is the point most filings get wrong. What separates a good outcome here from an ordinary one is rarely the arithmetic. It is knowing that a specific rule exists for day traders and being able to evidence that it applies.

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

Transparent, fixed pricing for day traders relief you're probably missing

Relief is a documentation job, so the fee on a day trader's claim follows the evidence: how many brokers withheld, in how many countries, and whether their statements show enough to support a credit. One clean statement is a narrow piece of work; a claim rebuilt from several is not. Priced 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

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

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
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

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

Estate & trust filing

From $799

fixed, quoted before work starts

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
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

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

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 volume is high and I do not know whether I am an investor or a business.
  • My broker is abroad and my account is reportable, which I only just discovered.
  • I moved countries mid-year and my open positions crossed the date.

That list is the reason this desk exists. Individually each question has an answer; together they need someone who holds both systems at once. See also payroll for a foreign employee in Canada.

A worked example

Here is the rule doing its work on an actual set of amounts.

Gross withholding against a net-basis return

A non-resident receives C$42,000 in the year. Assume withholding at 27% on the gross amount, and assume deductible costs of C$32,340 against it.

ItemAmount
Gross amount receivedC$42,000
Withheld at source (assumed 27% of gross)C$11,340
Deductible costsC$32,340
Net amount actually earnedC$9,660
Tax on the net amount (assumed graduated result)C$2,222
Difference recoverable by filingC$9,118

Filing on a net basis recovers C$9,118 of the C$11,340 withheld. That difference is the entire reason the elective return exists, and it is lost by not filing. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

Worked through with figures

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

Credit relief on one stream of income

Take C$71,000 of income taxed in both countries. Assume the other country charged 27% on it and the home country would charge 44% on the same amount.

ItemAmount
Income taxed in both countriesC$71,000
Tax paid abroad (assumed 27%)C$19,170
Home tax on the same income (assumed 44%)C$31,240
Credit available (lesser of the two)C$19,170
Home tax still payableC$12,070

The credit absorbs C$19,170 and leaves C$12,070 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. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

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.

The four steps

  1. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.

Where to go from here

If you already have an adviser, we will tell you what they should be asking rather than replacing them.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

International tax accountant, in practice

If you came here for international tax accountant, this is where it is dealt with. The subject is day traders: relief you're probably missing, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

How the engagement runs, phase by phase

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

What you are actually buying with day traders relief you're probably missing

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

The vocabulary this page leans on

Streamlined domestic offshore
The US catch-up route for non-willful filers resident in the United States, which carries a penalty computed on the unreported asset values.
Benchmarking study
A search for comparable companies or transactions producing a range against which a tested party's result is measured. Its rejection log is what an auditor challenges.
Published fee
A fee listed on this site for a defined scope, so the number is known before the first call. Legal Quotient Consultants publishes every fee it charges and confirms the one for your engagement in writing before any work starts.
Subsidiary
A separate company in the foreign country, which ring-fences liability and creates withholding, transfer pricing and a second set of accounts.

Day traders relief you're probably missing — what the published fees look like

Losses are the other half. Whether a loss is deductible against other income at all turns on the business-or-investment characterisation, and where that has to be argued across more than one open year, the engagement grows by the number of years reopened.

Foreign asset & information reporting

$349fixed, before work starts

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

See this fee page

Individual tax filing

$349fixed, before work starts

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

See this fee page

Catch-up & voluntary disclosure

$349fixed, before work starts

Covers: For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.

See this fee page

Why choose Legal Quotient for day traders relief you're probably missing

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 fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

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.

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

The team at work in the open-plan office

From first call to filed return

Step 1

Initial call

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

Step 2

Scope and fee

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

Step 3

Preparation and review

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

Step 4

Filing and payment

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

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

A fixed quote first, in writing

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

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

Keep reading, sideways

Browse sideways: the pages below answer the neighbouring questions.

Services these clients use most

Form T1255 — principal residence (deceased) Its own page: t1255 principal residence deceased — mechanism, deadlines and published fees.
Form 3CD — tax audit report (India) Everything on form 3cd India, at the same depth as this page.
US gift tax for non-residents US gift tax for non-residents — the guide, the FAQ and the fixed fee.
Form 16 / 16A — TDS certificates (India) The full guide to form 16 / 16a India, with the fee fixed before any work starts.
Liaison office reporting and closure Its own page: liaison office reporting and closure — mechanism, deadlines and published fees.
Importing into Canada — GST & duty Everything on importing into Canada — GST & duty, at the same depth as this page.
Moving to Canada — a newcomer's first return and benefit claims Canada newcomer tax benefit — the guide, the FAQ and the fixed fee.
Terminal return & clearance certificate The full guide to terminal return & clearance certificate, with the fee fixed before any work starts.
US citizen living in India Its own page: US citizen living in India tax — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Tax for mechanical & electrical engineers Its own page: mechanical & electrical engineers tax — mechanism, deadlines and published fees.
Tax for management consultants Everything on management consultants tax, at the same depth as this page.
Tax for auditors & accountants abroad Auditors & accountants abroad tax — the guide, the FAQ and the fixed fee.
Tax for actors & film crew The full guide to actors & film crew tax, with the fee fixed before any work starts.
Construction & contracting — your filing calendar Its own page: construction & contracting your filing calendar — mechanism, deadlines and published fees.
Individuals & families abroad cross-border tax Everything on individuals & families abroad cross border tax, at the same depth as this page.
Tax for gig-economy drivers & couriers Gig-economy drivers & couriers tax — the guide, the FAQ and the fixed fee.
Franchise owners — what we charge The full guide to franchise owners what we charge, with the fee fixed before any work starts.
Touring musicians — what we charge Its own page: touring musicians what we charge — mechanism, deadlines and published fees.

The corridors we work every week

Hungary tax for expats — country guide Its own page: hungary tax for expats — mechanism, deadlines and published fees.
Jamaica tax for expats — country guide Everything on Jamaica tax for expats, at the same depth as this page.
Moldova tax for expats — country guide Moldova tax for expats — the guide, the FAQ and the fixed fee.
Poland tax for expats — country guide The full guide to Poland tax for expats, with the fee fixed before any work starts.
Canada–Australia tax corridor Its own page: Canada Australia tax — mechanism, deadlines and published fees.
France tax for expats — country guide Everything on France tax for expats, at the same depth as this page.
Croatia tax for expats — country guide Croatia tax for expats — the guide, the FAQ and the fixed fee.
US–UAE tax corridor The full guide to US UAE tax, with the fee fixed before any work starts.
Lithuania tax for expats — country guide Its own page: lithuania 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 tax case studies

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

Which Country Taxes the Salary

The employment article turns on where the work is done, who pays, and who bears the cost — three tests that can point in different directions. The file establishes all three before either return is drafted.

Read how this one runs
Case study 3

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 runs
Case study 4

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 5

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs
Case study 6

Canadian Pension Paid Abroad and Taxed at the Flat Rate

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

Read how this one runs
Case study 7

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 8

A Canadian Property Sale Held Up for a Clearance Certificate

When a non-resident sells Canadian real estate the purchaser must hold back a portion of the price until the seller produces a certificate. The file applies for it on the correct basis and works to the closing date, because the holdback is released against the certificate, not against the sale.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Every link below is a full page of its own — the same depth as this one, for its own subject.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

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

U.S. & Cross-Border Tax Returns

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

Expat & Emigration Tax

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

Non-Resident Canadian Tax

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

Transfer Pricing & BEPS

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

Cross-Border Estates & Trusts

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

Cross-Border Corporate Tax

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

India Tax for NRIs & Returning Residents

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

Canadian Tax with a Foreign Element

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

UAE Tax for Expats & Their Home Country

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

Industries & Client Types We Serve Worldwide

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

Global E-commerce & Marketplaces

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

Technology & SaaS

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

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

Working from anywhere doesn't mean taxed nowhere: residency defaults, employer payroll exposure and treaty relief decide where income actually lands.

Working from another country does not by itself end tax residence in the one you left, and it can start one where you are sitting. Day counts, ties, the employer's own exposure and the treaty tie-breaker all point at the same question, and the year you move is the year it has to be answered on paper.

  • 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

Day traders — relief you're probably missing — questions we are asked

What makes day traders different from an ordinary filing?

Frequent trading can convert investment activity into a business, which changes the inclusion rate on gains, the deductibility of losses and expenses, and sometimes the availability of registered-account treatment. 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.

I work remotely from another country for a company back home — who taxes me?

Usually the country you are physically in, because employment income is generally sourced where the work is done, with your residence country taxing it as well if you are resident there and giving credit. Three things follow: your employer may acquire withholding and social security obligations where you sit, a treaty tie-breaker may be needed if both countries call you resident, and a short trip that becomes a long stay can cross a residence threshold nobody was watching. See remote workers and digital nomads.

How would a foreign tax authority know I am resident there?

Mostly from information you or your bank already provided. Account-opening forms ask you to self-certify tax residence, and that certification is reported between authorities under the Common Reporting Standard or, for US accounts, under the FATCA framework. Beyond that: employer and payroll filings, property registries, immigration records and the tax filings of anyone who paid you. The realistic planning assumption is that the data arrives. See FATCA and information reporting.

Do you keep my documents?

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

Who reviews the work?

A named reviewer signs off every statutory filing, and their name and the review date appear on the advice you receive.

Tax terms explained

Wrapped assetW-8BENWorldwide incomeDeparture taxPublished feeAuthorised representativeChange of useTax equalisationPhysical presence testBranchFAPICredit methodQualified domestic minimum top-up taxInterquartile range Browse the full A–Z glossary

Related pages

Nearby pages

All who we helpManagement consultants — your filing calendarIT contractors — your filing calendarProfessors & lecturers — relief you're probably missingIT contractors — what we chargeTeam-sport athletes — your filing calendarFranchise owners — your filing calendar

Also relevant

RSUs across bordersShadow payrollRNOR status — the two-year windowDigital nomad with no fixed residenceTax for civil & structural engineersTax for djs & electronic artists

What this costs

T1135 foreign property filing — fixed-fee priceUS state nexus review — fixed-fee priceTransfer pricing — local file — fixed-fee priceT2 with foreign income — fixed-fee price
Meet us in person at any of our offices

Talk to us about day traders 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
  • Rated 5.0 out of 5 stars on Google
  • A named reviewer signs off every filing
  • Your existing accountant keeps the domestic file

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