Economical Cross-border tax for franchise owners

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Cross-border tax advice and filing for franchise owners: your position assessed, the returns prepared, the fee fixed in writing before we start. Ask us about economical cross-border tax for franchise owners: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

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  • 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
  • Google rating 5.0 out of 5
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
In short

Franchise fees and royalties paid across a border are withheld at source under the royalty article, and the deductibility of the fee depends on transfer-pricing support where franchisor and franchisee are related.

On this page: the rule that applies here, the questions we are asked first, two finished files with their numbers, how an engagement runs, and the fee it starts from.

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

Franchise fees and royalties paid across a border are withheld at source under the royalty article, and the deductibility of the fee depends on transfer-pricing support where franchisor and franchisee are related.

Everything else on this page follows from this. An ordinary preparer will get the general position right and miss the specific one, because the specific one is not on the form. It has to be known about, claimed, and supported.

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

What franchise owners tax costs here

For a franchise owner the fee follows the structure rather than the turnover: how many units, in how many countries, and under how many entities. Royalties flowing to a franchisor abroad bring withholding to review, and where franchisor and franchisee are related, transfer-pricing support has to be built rather than assumed. Quoted in writing first.

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

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 the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

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

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
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

For an estate holding property in more than one country, or a trust with beneficiaries who are taxed somewhere else.
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.

Three things we hear on the first call

  • My franchisor is abroad and the royalty withholding was never considered.
  • I own units in two countries under one holding company.
  • The franchise agreement was drafted for a domestic operator and I am not one.

None of those is unusual and none of them is a reason to be embarrassed. They are the normal consequence of a system that asks an individual to reconcile two sets of rules that were never designed to fit together. See also Sweden tax for expats — country guide.

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$115,000 of income taxed in both countries. Assume the other country charged 23% on it and the home country would charge 29% on the same amount.

ItemAmount
Income taxed in both countriesC$115,000
Tax paid abroad (assumed 23%)C$26,450
Home tax on the same income (assumed 29%)C$33,350
Credit available (lesser of the two)C$26,450
Home tax still payableC$6,900

The credit absorbs C$26,450 and leaves C$6,900 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

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.

The numbers, end to end

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$168,000 of income taxed in both countries. Assume the other country charged 30% on it and the home country would charge 40% on the same amount.

ItemAmount
Income taxed in both countriesC$168,000
Tax paid abroad (assumed 30%)C$50,400
Home tax on the same income (assumed 40%)C$67,200
Credit available (lesser of the two)C$50,400
Home tax still payableC$16,800

The credit absorbs C$50,400 and leaves C$16,800 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. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

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.

The four steps

  1. 1We start with the chronology: dates, countries, and what has already been filed
  2. 2You get the scope and the fee in writing before we touch anything
  3. 3The work is prepared and reviewed by a named person, not a queue
  4. 4Nothing 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.
  • 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 a letter prompted this, bring the letter — it usually contains the answer to half the questions.

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 — what this page covers

Read this page for international tax accountant. It works through cross-border tax for franchise owners from the beginning — whether it applies to you at all, what has to be filed if it does, and what the engagement costs, priced up front.

The four phases of the work

  1. Start with a conversation about the facts

    Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.

  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.

  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.

  4. Filed, then followed through

    Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

The difference a dedicated cross-border team makes

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

Key terms behind this page, defined

Branch
A foreign operation that is the same legal person as the head office, so its results consolidate — at the cost of exposing the parent to the foreign system.
Hypothetical tax
The notional home-country tax deducted from an equalised assignee, standing in for what they would have paid had they not moved.
Section 216
The Canadian elective return that taxes a non-resident's net rental profit at graduated rates instead of gross rent at the flat withholding rate.
FAPI
Foreign accrual property income — passive income of a controlled foreign affiliate, attributed to the Canadian shareholder before any distribution.

The published fees closest to franchise owners tax

The fees below are for the individual pieces. What lifts a franchise file above them is usually the agreement itself: drafted for a domestic operator, it says nothing about which country the royalty is sourced in, so the deduction has to be supported and the holding structure read before either return is prepared.

Transfer pricing documentation

$2,500fixed, before work starts

Covers: Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.

See this fee page

Corporate cross-border filing

$999fixed, before work starts

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

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: 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

Why clients bring franchise owners tax to us

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

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.

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.

The team reviewing a file together at a desk

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

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

The engagement, start to finish

  • Step 1: Send what you already have – Slips, statements, prior returns — in any order. We list what is still needed after reading them.
  • Step 2: A fee agreed in writing – Quoted from those documents, before the work starts, and it does not move once you accept it.
  • Step 3: Each side drafted against the other – The returns are built together rather than in sequence, so relief is claimed once and in the right country.
  • Step 4: You approve before it is filed – The finished return comes to you first. Nothing is submitted on your behalf unseen.

Quoted up front, in writing.

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

The rest of this practice

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

Services these clients use most

US s.482 documentation The full guide to US s.482 documentation, with the fee fixed before any work starts.
Local file Its own page: local file — mechanism, deadlines and published fees.
Indian GST registration for foreign suppliers Everything on Indian GST registration for foreign suppliers, at the same depth as this page.
Tax on permanent residency Tax on permanent residency — the guide, the FAQ and the fixed fee.
Form 15CA — remitter declaration (India) The full guide to form 15ca India, with the fee fixed before any work starts.
Form 8991 — BEAT Its own page: form 8991 beat — mechanism, deadlines and published fees.
Form 14653 — non-resident certification Everything on form 14653 non resident certification, at the same depth as this page.
Form 8858 — foreign disregarded entity Form 8858 foreign disregarded entity — the guide, the FAQ and the fixed fee.
Hiring an employee in another country The full guide to hiring an employee in another country tax, with the fee fixed before any work starts.

Who we bring this work to

Twitch & live streamers — your filing calendar The full guide to twitch & live streamers your filing calendar, 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.
Tax for missionaries & clergy Everything on missionaries & clergy tax, at the same depth as this page.
Cross-border truck drivers — what you owe in each country Cross-border truck drivers what you owe in each country — the guide, the FAQ and the fixed fee.
Investment funds cross-border tax The full guide to investment funds cross border tax, with the fee fixed before any work starts.
Professors & lecturers — relief you're probably missing Its own page: professors & lecturers relief you're probably missing — mechanism, deadlines and published fees.
Influencers & content creators — your filing calendar Everything on influencers & content creators your filing calendar, at the same depth as this page.
Twitch & live streamers — what we charge Twitch & live streamers what we charge — the guide, the FAQ and the fixed fee.
Franchise owners — your filing calendar The full guide to franchise owners your filing calendar, with the fee fixed before any work starts.

The corridors we work every week

Canada–Germany tax corridor The full guide to Canada Germany tax, with the fee fixed before any work starts.
Canada–Philippines tax corridor Its own page: Canada Philippines tax — mechanism, deadlines and published fees.
Algeria tax for expats — country guide Everything on algeria tax for expats, at the same depth as this page.
Seychelles tax for expats — country guide Seychelles tax for expats — the guide, the FAQ and the fixed fee.
Tanzania tax for expats — country guide The full guide to tanzania tax for expats, with the fee fixed before any work starts.
US–Germany tax corridor Its own page: US Germany tax — mechanism, deadlines and published fees.
Slovenia tax for expats — country guide Everything on slovenia tax for expats, at the same depth as this page.
Hungary tax for expats — country guide Hungary tax for expats — the guide, the FAQ and the fixed fee.
Denmark tax for expats — country guide The full guide to Denmark tax for expats, with the fee fixed before any work starts.

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

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 2

Unreported Foreign Income Disclosed Before the CRA Asked

A voluntary disclosure has to be genuinely voluntary — once a letter arrives, the route usually closes. The engagement establishes whether the programme is still available, prepares the years, and puts the relief request in with the filing rather than after it.

Read how this one runs
Case study 3

Social Security Contributions Owed in Two Countries at Once

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

Read how this one runs
Case study 4

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 5

One Salary, Two Countries Claiming It

A US citizen resident in Canada, taxed in full on both sides because each return was prepared without the other in view. Deciding which country has the first right to the income, then claiming relief on the second return in the right order, is what stops the same dollar being taxed twice.

Read how this one runs
Case study 6

Trips That Added Up to a Filing Obligation

Short visits are tracked against a treaty threshold that is measured over a moving window rather than a calendar year. Where the threshold is passed, the obligation reaches back over the whole period.

Read how this one runs
Case study 7

Social Security Paid Twice Until a Certificate Arrived

Income tax relief does not reach a social security charge; only an agreement does, and only against a certificate from the system actually being paid into. Obtaining it is the work, and it is often retrospective.

Read how this one runs
Case study 8

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

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

Cross-Border Real Estate

Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.

Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

Importers, Exporters & Manufacturers

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

Athletes, Artists & Entertainers

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

Remote Workers & Digital Nomads

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

Investment Funds & Holding Companies

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

Tax for franchise owners — questions we are asked

What makes franchise owners different from an ordinary filing?

Franchise fees and royalties paid across a border are withheld at source under the royalty article, and the deductibility of the fee depends on transfer-pricing support where franchisor and franchisee are related. 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.

Is double taxation illegal?

It is legal. Two countries can each have a valid claim on the same income — one because the income arose there, the other because you live there — and nothing prohibits both from exercising it. What exists instead is relief: tax treaties allocate the claim, and domestic law gives a credit for foreign tax paid. The relief is not automatic, though. It is claimed on a return, and unclaimed relief is simply lost. See how double taxation is relieved.

How does cross-border tax planning work?

It starts with facts rather than structures: which countries have a claim on you, what each one taxes, and where the two overlap. From there the decisions are about order and timing — which country taxes first, where relief is claimed, and whether a filing or a certificate has to be in place before money moves rather than after. Most of the value is in the sequencing, because relief claimed late is usually relief recovered slowly. See international tax planning.

Do you sign the return as preparer?

Where the filing requires a preparer identification, yes. The named reviewer appears on the advice either way, so you always know who stands behind the position.

Is the quote binding?

Yes, for the scope quoted. A change in scope is re-quoted before the work continues, so there is never an invoice you have not already agreed to.

Tax terms explained

Corresponding adjustmentScope boundarySchedule FSISubstantial presence testQEF electionAdvance rulingAuthorised representativeSection 116 certificateT1134Resident contributorContemporaneous documentationProfit level indicatorDEMPEGloBE rules Browse the full A–Z glossary

Related pages

The rest of this section

All who we helpTax for postdocs & researchersTax for software developersTax for data scientists & ai engineersTax for airline pilotsTax for travel nurses (us contracts)Tax for coaches & trainers

Connected engagements

Switzerland tax for expats — country guideTrinidad & Tobago tax for expats — country guideIsrael tax for expats — country guideCanadian snowbird — the substantial presence testGermany tax for expats — country guidePanama tax for expats — country guide

Questions on this

How are franchise owners taxed across borders?
Fixed fee agreed before we start

Let us take franchise owners filing off your desk

We scope it on a call, quote it in writing, and you see the result before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 18,000+ clients served
  • 24-hour helpline, +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE

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