Value-priced Cross-border tax for it contractors

Google Rating 5.0Clutch Rating 5.0

For it contractors: the cross-border filings, the treaty relief and the disclosures, handled end to end on a written fixed fee. Ask us about value-priced cross-border tax for it contractors: 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
Google Rating 5.0Clutch Rating 5.0

Secure a fixed quote

Send what you have. We price the engagement from your own documents, in writing, before any work starts.

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

An independent IT contractor abroad is running a business, which raises the permanent-establishment question about the contractor's own company and, in some systems, the personal-services-business rules that deny it ordinary treatment.

Further down: the governing rule, the first-call questions, two completed files with figures, the way the work runs, and where the fee is published.

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

An independent IT contractor abroad is running a business, which raises the permanent-establishment question about the contractor's own company and, in some systems, the personal-services-business rules that deny it ordinary treatment.

Everything else on this page follows from this. The general rules are the same for everyone; the provision that changes the answer is not. That is why a general adviser applies the default and stops, and why the relief written for this group goes unclaimed year after year.

The team at work in the open-plan office

It contractors tax — priced before we start

An IT contractor's fee follows the shape of the arrangement: one client, one country of residence and no company is straightforward, while clients in one place, residence in another and invoicing through a company in a third puts permanent establishment and the personal-services-business question on the table. Each is quoted in writing first.

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

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

Payroll & mobility setup

From $999

fixed, quoted before work starts

The employer side of mobility — where to register, what to withhold, and what to report once someone works across a border.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Bringing an unfiled history current: which years are still open, which programme applies, and what the exposure is before you commit.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.
See the fee schedule

All published fees on one page — every engagement, one list, no ranges hiding surprises.

Three things we hear on the first call

  • My clients are in one country, I live in another, and I invoice through a company in a third.
  • One client insists on withholding tax I should not be paying.
  • My own corporation may be a personal services business, which nobody warned me about.

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 Mexico tax for expats — country guide.

A worked example

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

Equity that vests after the move

A grant worth C$78,000 at vest, over a 47-month vesting period, 8 months of which were worked in the first country and 39 in the second.

ItemAmount
Value at vestC$78,000
Vesting period (months)47
Months worked in the first country8
Months worked in the second country39
Apportioned to the first countryC$13,277
Apportioned to the second countryC$64,723

Two countries tax slices of one gain: C$13,277 and C$64,723 on this apportionment. Where their taxing points differ — grant, vest, exercise or sale — the credit can arrive in a year the other country is no longer taxing, which is the mismatch to plan around. 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 arithmetic, worked through

The same point, with figures rather than adjectives.

Credit relief on one stream of income

Take C$121,000 of income taxed in both countries. Assume the other country charged 19% on it and the home country would charge 39% on the same amount.

ItemAmount
Income taxed in both countriesC$121,000
Tax paid abroad (assumed 19%)C$22,990
Home tax on the same income (assumed 39%)C$47,190
Credit available (lesser of the two)C$22,990
Home tax still payableC$24,200

The credit absorbs C$22,990 and leaves C$24,200 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 interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

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.

From first call to filed

  1. 1A short call to work out what actually applies to you and what does not
  2. 2A written quote against a defined scope, with nothing billed by the hour
  3. 3We prepare, a named reviewer checks it, and you see it before it goes
  4. 4You approve, we file, and only then do you pay
  • Consultations scheduled to your working day rather than ours.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

How to get this moving

Ask before the move rather than after it, because most of the useful options expire on the date.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.

International tax accountant, in practice

Most readers of this page are looking for international tax accountant. What follows sets out how it works for cross-border tax for it contractors: who is caught by it, what has to be filed, and what the work costs, agreed before it begins.

The four phases of the work

  1. Send what you already have

    Slips, statements, prior returns — in any order. We list what is still needed after reading them.

  2. A fee agreed in writing

    Quoted from those documents, before the work starts, and it does not move once you accept it.

  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.

  4. You approve before it is filed

    The finished return comes to you first. Nothing is submitted on your behalf unseen.

What you are actually buying with it contractors tax

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

Four terms worth pinning down

Form 3CEB
The Indian accountant's report on international related-party transactions, mandatory regardless of transaction size.
Specified foreign financial asset
The class of asset reportable on the US FATCA statement: foreign accounts, foreign-issued securities, interests in foreign entities and certain foreign contracts.
Profit split
A method dividing combined profit by reference to the parties' relative contributions, used where both sides make unique and valuable contributions.
FinCEN 114
The form number of the FBAR. It is filed electronically with FinCEN and is not attached to the tax return.

Fixed fees around it contractors tax

The other thing that moves an IT contractor's price is how much has to be filed behind the personal return — a corporate year end, contracts to read where a client has withheld tax that a treaty says it should not, and any years left open while the work carried on.

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

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

Non-resident & departure filings

$349fixed, before work starts

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

See this fee page

What working with us on it contractors tax looks like

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 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.

18,000+ clients served

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

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.

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

How the engagement runs, phase by phase

Step 1

Establishing the facts

A call to our 24-hour helpline to establish the facts and the dates that matter

Step 2

Agreeing the fee

A written scope and a fixed fee before any work starts

Step 3

Drafting and review

Preparation, then a named reviewer's sign-off before anything is filed

Step 4

Filing and follow-up

Filing, then payment — after you have seen and approved the result

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

A fixed quote first, in writing

  • Step 1: Share your documents – A secure upload link arrives after the first call — send files in any state.
  • Step 2: A written fixed fee – The quote is fixed from what you send; it does not move once accepted.
  • Step 3: Preparation, both sides at once – The returns are drafted together, reconciled line against line.
  • Step 4: Approve, then file – Nothing is filed until you have seen it and approved 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.

Services these clients use most

Form SS-4 — EIN application The full guide to form ss-4 EIN application, with the fee fixed before any work starts.
Canada–US treaty explained Its own page: Canada US tax treaty explained — mechanism, deadlines and published fees.
Form RC269 — foreign plan contributions Everything on rc269 foreign plan contributions, at the same depth as this page.
CRA foreign income audit CRA foreign income audit — the guide, the FAQ and the fixed fee.
India ↔ Singapore — DTAA The full guide to India ↔ Singapore — DTAA, with the fee fixed before any work starts.
Form ITR-4 (Sugam) — presumptive income (India) Its own page: ITR-4 (sugam) India — mechanism, deadlines and published fees.
Shadow payroll Everything on shadow payroll, at the same depth as this page.
Canadian subsidiary — cross-border compliance red flags Cross-border tax compliance red flags Canadian subsidiary — the guide, the FAQ and the fixed fee.
Returning to India after years abroad The full guide to returning to India after years abroad tax, with the fee fixed before any work starts.

Who we help

Franchise owners — your filing calendar The full guide to franchise owners your filing calendar, with the fee fixed before any work starts.
Oil & gas rotational workers — relief you're probably missing Its own page: oil & gas rotational workers relief you're probably missing — mechanism, deadlines and published fees.
Tax for adult-platform creators Everything on adult-platform creators tax, at the same depth as this page.
Management consultants — what you owe in each country Management consultants what you owe in each country — the guide, the FAQ and the fixed fee.
Media & production companies cross-border tax The full guide to media & production companies cross border tax, with the fee fixed before any work starts.
Tax for airline pilots Its own page: airline pilots tax — mechanism, deadlines and published fees.
Construction & contracting — what we charge Everything on construction & contracting what we charge, 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.
Influencers & content creators — your filing calendar The full guide to influencers & content creators your filing calendar, with the fee fixed before any work starts.

The corridors we work every week

Luxembourg tax for expats — country guide The full guide to Luxembourg tax for expats, with the fee fixed before any work starts.
United States tax for expats — country guide Its own page: United States tax for expats — mechanism, deadlines and published fees.
Trinidad & Tobago tax for expats — country guide Everything on Trinidad & tobago tax for expats, at the same depth as this page.
New Zealand tax for expats — country guide New Zealand tax for expats — the guide, the FAQ and the fixed fee.
Finland tax for expats — country guide The full guide to Finland tax for expats, with the fee fixed before any work starts.
United Kingdom tax for expats — country guide Its own page: United Kingdom tax for expats — mechanism, deadlines and published fees.
Tunisia tax for expats — country guide Everything on tunisia tax for expats, at the same depth as this page.
Canada–United States tax corridor Canada United States tax — the guide, the FAQ and the fixed fee.
Ecuador tax for expats — country guide The full guide to ecuador 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

One Employee in a State Nobody Had Registered In

A single person working from home can create payroll registration, withholding and sometimes an income tax filing for the company in that state. The review measures activity against each state's own threshold.

Read how this one runs
Case study 2

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 3

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs
Case study 4

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 5

A Residency Determination Review After Leaving the Country

Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.

Read how this one runs
Case study 6

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs
Case study 7

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 8

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

All case studies — every published engagement in one place.

Where we deliver this work

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

Tax for it contractors — questions we are asked

What makes it contractors different from an ordinary filing?

An independent IT contractor abroad is running a business, which raises the permanent-establishment question about the contractor's own company and, in some systems, the personal-services-business rules that deny it ordinary 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.

How does the treaty tie-breaker work when both countries say I am resident?

As a sequence, stopping at the first test that gives an answer: where you have a permanent home available; if in both or neither, where your centre of vital interests is; then habitual abode; then nationality; and if all of those tie, the two tax authorities decide by agreement. It is evidential rather than elective — you do not choose your treaty residence, you demonstrate it, which makes the record of homes, family and time the substance of the claim. See tie-breaking dual residency.

How many days can I spend in a country before I become tax resident?

It depends on the country, and a day count is only ever the start. Many use a threshold in a tax year, some also look at averages across several years, and some have no day test at all and decide on where your home and life are. Two countries can both conclude you are resident, which is what the treaty tie-breaker exists to settle. Counting days without checking the tie-breaker is how people end up filing as resident nowhere. See the residency tie-breaker.

What happens after the filing?

You get the filed copies and a note of anything due next year, with the dates. Where an authority responds, that correspondence comes to us if the authorisation is in place.

Do you publish your fee schedule?

Yes — the pricing pages carry the published fees and what moves them. The exact number for your scope is confirmed in writing after the first call.

Tax terms explained

Second opinionGloBE rulesDay-count recordNR7-RStreamlined filingVoluntary Disclosures ProgramJuridical double taxationFirst-time penalty abatementFIRPTAT1135FEMASubsidiaryExemption methodProfit level indicator Browse the full A–Z glossary

Related pages

Related in this section

All who we helpTax for corporate & charter pilotsTax for professors & lecturersTax for djs & electronic artistsTax for youtubersTax for seasonal agricultural workersTax for non-resident landlords

Connected engagements

Moving to Canada — a newcomer's first return and benefit claimsArmenia tax for expats — country guideCanadian working in the US — taxes on a TN, H-1B or L-1Singapore tax for expats — country guideKeeping a home in Canada while abroadLebanon tax for expats — country guide

Answered questions

How are it contractors taxed across borders?
Fixed fee agreed before we start

It contractors filing, quoted before we start

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
  • A named reviewer signs off every filing
  • 24-hour helpline, +1 (416) 619-0068
  • Rated 5.0 out of 5 stars on Google

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