IT contractors: what we charge

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Cross-border tax advice and filing for it contractors: your position assessed, the returns prepared, the fee fixed in writing before we start.

+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

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
  • 15+ years of cross-border experience
  • 18,000+ clients served
  • Google rating 5.0 out of 5
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.

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

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. Two people with identical incomes and identical passports can owe completely different amounts because one of them falls inside a provision the other does not. That is the whole reason this page exists as its own page rather than as a paragraph on a general one.

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

Transparent, fixed pricing for it contractors what we charge

What we charge an IT contractor is set from the documents, not from a category: the number of client contracts to read, the countries the invoicing chain runs through, and whether a corporation sits in it alongside the personal return. The figure is put in writing before the engagement opens.

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

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

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

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
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

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

Missed years brought current under the disclosure programme that fits, with the penalty position worked out before anything is filed.
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

All published fees on one page — the whole fee schedule in one place, with no from-to bands to decode.

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.

These are not edge cases. They are what happens when two systems each apply their own logic to one person, and the person is expected to reconcile the result. See also tax for restaurant & hospitality owners.

A worked example

Put numbers against it and the shape of the answer is obvious.

Equity that vests after the move

A grant worth C$144,000 at vest, over a 39-month vesting period, 7 months of which were worked in the first country and 32 in the second.

ItemAmount
Value at vestC$144,000
Vesting period (months)39
Months worked in the first country7
Months worked in the second country32
Apportioned to the first countryC$25,846
Apportioned to the second countryC$118,154

Two countries tax slices of one gain: C$25,846 and C$118,154 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. 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 arithmetic, worked through

The same point, with figures rather than adjectives.

Credit relief on one stream of income

Take C$158,000 of income taxed in both countries. Assume the other country charged 19% on it and the home country would charge 41% on the same amount.

ItemAmount
Income taxed in both countriesC$158,000
Tax paid abroad (assumed 19%)C$30,020
Home tax on the same income (assumed 41%)C$64,780
Credit available (lesser of the two)C$30,020
Home tax still payableC$34,760

The credit absorbs C$30,020 and leaves C$34,760 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.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

From first call to filed

  1. 1A call to the 24-hour helpline to find out whether this is a filing or a project
  2. 2A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently
  3. 3Preparation against the evidence, with the positions documented as we go
  4. 4Your approval, then the filing — in that order
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • Nothing is filed until you have read it.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.

Your next step

If a letter prompted this, bring the letter — it usually contains the answer to half the questions.

Reviewed 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.

Where international tax accountant comes into this file

People reach this page searching for international tax accountant. It is covered here as it applies to IT contractors: what we charge — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

From first contact to filed return

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

What you are actually buying with it contractors what we charge

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

Interquartile range
The middle half of a set of comparable results, commonly used as the acceptable range in a transfer-pricing analysis.
Regulation 105
The Canadian withholding on fees paid to a non-resident for services rendered in Canada, computed on gross fees and reducible in advance by a waiver.
Reassessment notice
A notice reopening a closed year. The first response is about the validity of the reopening, not the merits.
Restricted share unit
An equity award generally taxed at vest, which means an employee who moved between grant and vest owes tax in a country they have left.

The published fees closest to it contractors what we charge

Published fees describe a contractor who is current and has one arrangement to report. Where years are outstanding, a disclosure has to be made, or a client's withholding must be unpicked before anything can be claimed back, the work is quoted separately on the same written basis.

Corporate cross-border filing

$999fixed, before work starts

Covers: The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.

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: The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.

See this fee page

Why choose Legal Quotient for it contractors what we charge

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

The fee is fixed before we start

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

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.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

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

It contractors what we charge — the four phases

Step 1

Initial call

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

Step 2

Scope and fee

A written scope and a fixed fee before any work starts

Step 3

Preparation and review

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

Step 4

Filing and payment

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

How the work runs — quote first, then the work

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

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

Where to go next

Browse sideways: the pages below answer the neighbouring questions.

The work we do for clients like this

GAAR — general anti-avoidance rules Its own page: gaar — general anti-avoidance rules — mechanism, deadlines and published fees.
Form 15CA — remitter declaration (India) Everything on form 15ca India, at the same depth as this page.
Do I need transfer pricing documentation? Do I need transfer pricing documentation? — the guide, the FAQ and the fixed fee.
Remote work policy — tax exposure The full guide to remote work policy — tax exposure, with the fee fixed before any work starts.
GIFT City & IFSC structures Its own page: gift city & IFSC structures — mechanism, deadlines and published fees.
Permanent establishment in India — service PE and secondments Everything on permanent establishment in India — service PE and secondments, at the same depth as this page.
Canada–US treaty explained Canada US tax treaty explained — the guide, the FAQ and the fixed fee.
Form T1142 — distributions from a non-resident trust The full guide to t1142 distributions non-resident trust, with the fee fixed before any work starts.
Form T2062C — section 116 notification Its own page: t2062c section 116 notification — mechanism, deadlines and published fees.

Who we bring this work to

Seafarers & mariners — what you owe in each country Its own page: seafarers & mariners what you owe in each country — mechanism, deadlines and published fees.
Civil & structural engineers — relief you're probably missing Everything on civil & structural engineers relief you're probably missing, at the same depth as this page.
Touring musicians — what you owe in each country Touring musicians 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.
Hospitality & franchise groups cross-border tax Its own page: hospitality & franchise groups cross border tax — mechanism, deadlines and published fees.
Tax for short-term rental hosts Everything on short-term rental hosts tax, at the same depth as this page.
Airline pilots — your filing calendar Airline pilots your filing calendar — the guide, the FAQ and the fixed fee.
Tax for international school staff The full guide to international school staff tax, with the fee fixed before any work starts.
Tax for teachers abroad Its own page: teachers abroad tax — mechanism, deadlines and published fees.

Countries and corridors this work reaches

Canada–Philippines tax corridor Its own page: Canada Philippines tax — mechanism, deadlines and published fees.
Switzerland tax for expats — country guide Everything on Switzerland tax for expats, at the same depth as this page.
Colombia tax for expats — country guide Colombia tax for expats — the guide, the FAQ and the fixed fee.
Nepal tax for expats — country guide The full guide to Nepal tax for expats, with the fee fixed before any work starts.
Lebanon tax for expats — country guide Its own page: lebanon tax for expats — mechanism, deadlines and published fees.
Mexico tax for expats — country guide Everything on Mexico tax for expats, at the same depth as this page.
China tax for expats — country guide China tax for expats — the guide, the FAQ and the fixed fee.
US–India tax corridor The full guide to US India tax, with the fee fixed before any work starts.
Australia tax for expats — country guide Its own page: Australia 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

What these engagements turn on

Case study 1

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 2

An NRI Selling Indian Property With Tax Withheld on the Price

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.

Read how this one runs
Case study 3

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 4

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 5

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 6

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs
Case study 7

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 8

Treaty Rate Refused Because the Paperwork Was Missing

A reduced rate under a treaty is available only where the payer is satisfied the recipient is resident in the treaty country. The certificate and the withholding form are what make the rate available at source instead of recoverable a year later.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Browse sideways: the pages below answer the neighbouring questions.

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

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

Investment Funds & Holding Companies

Holding structures live or die on treaty access, beneficial ownership and substance — the MLI's principal-purpose test now sits over every arrangement.

A holding structure is only as good as its reporting. Foreign affiliates, accrued passive income and distributions each carry their own return, and the penalties on those attach to the form rather than to any tax being owed — so a structure that saves tax can still cost money if the information returns are late.

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

IT contractors — what we charge — 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.

Can I avoid capital gains tax on a foreign property?

Not by virtue of it being foreign — there is no exemption for that, and the "keep it offshore" advice you may have read is how people acquire penalties rather than savings. What genuinely reduces the gain is ordinary and legitimate: principal residence relief where the property qualifies and the designation is made correctly, a properly built cost base including acquisition costs and capital improvements, the timing of the disposition, the treaty rules for real property, and credit for the foreign tax paid. See principal residence and foreign property.

Branch or subsidiary — which should we use to expand?

A branch keeps one taxpayer: results consolidate at home, losses are usable sooner, and the exposure is that the branch is a permanent establishment whose profit the host country taxes, sometimes with a branch tax on repatriation. A subsidiary is a separate taxpayer with limited liability and local rates, at the cost of withholding on dividends home and transfer pricing on everything between them. The deciding facts are usually expected losses, liability and exit plans. See branch against subsidiary.

Can you work alongside my existing accountant?

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

What if my situation changes mid-year?

Tell us when it happens rather than at filing. Most of what we can do about a change is available in the weeks around it and not afterwards.

Tax terms explained

Business visitorFDIIEconomic substanceCost plus methodForeign affiliateSpecified foreign financial assetSaving clauseSubpart F incomeDual-status alienResident alienNet worth assessmentFunctional currencyNRE accountPresumptive taxation Browse the full A–Z glossary

Related pages

The rest of this section

All who we helpTouring musicians — what we chargeAmazon FBA sellers — your filing calendarNon-resident landlords — your filing calendarSeafarers & mariners — what we chargeManagement consultants — relief you're probably missingAmazon FBA sellers — what we charge

Also relevant

Tax for management consultantsMoving to Canada — a newcomer's first return and benefit claimsNon-resident student — full-time study deductionsTax for offshore vessel crewTax for mechanical & electrical engineers183-day rules in practice

Fixed fees

T2 with foreign income — fixed-fee priceAnnual compliance retainer — fixed-fee priceDual filing — 1040 + T1 together — fixed-fee priceCanadian return with foreign income — fixed-fee price
No hourly billing, ever

Ready to deal with it contractors filing?

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Offices in India, the USA, Canada and the UAE
  • Re-quoted, never silently invoiced
  • Fixed fees agreed before work starts

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