Budget-friendly Cross-border tax for importers & exporters

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Cross-border tax filing for importers & exporters, planned and filed from one desk, at a fixed fee agreed in writing before any work starts. Ask us about budget-friendly cross-border tax for importers & exporters: 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
  • 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
  • 18,000+ clients served
  • Offices in India, the USA, Canada and the UAE
  • 15+ years of cross-border experience
In short

The same intercompany price is tested by customs authorities and tax authorities with opposite incentives, so a transfer-pricing adjustment can create a customs correction.

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

The same intercompany price is tested by customs authorities and tax authorities with opposite incentives, so a transfer-pricing adjustment can create a customs correction.

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 a desk in the Delhi office

What importers & exporters cross border tax costs here

For importers and exporters the fee turns on whether your related-party pricing has ever been documented, and on how far the values already declared at the border have moved since. Re-declaring after a year-end adjustment pulls in customs corrections as well as the tax side. Both are quoted in writing before we start.

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
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

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

Foreign asset & information reporting

From $349

fixed, quoted before work starts

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

Non-resident & departure filings

From $349

fixed, quoted before work starts

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

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
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

  • Our customs values and our transfer prices were set by different teams.
  • A year-end adjustment changed prices we had already declared at the border.
  • We import through a related party and have never documented the pricing.

If any of that sounds familiar, it is because it is the standard experience of anyone in this position. The rules were not written to be read together, and nobody is given a map. See also work permit holders.

The arithmetic, worked through

The same point, with figures rather than adjectives.

An operating margin against a tested range

A limited-risk entity with C$13,000,000 of revenue reporting a 1% operating margin. Assume a benchmarking study produced an interquartile range of 4% to 9%.

ItemAmount
RevenueC$13,000,000
Operating margin reported1%
Operating profit reportedC$130,000
Assumed tested range4% – 9%
Profit at the bottom of the rangeC$520,000
Potential adjustmentC$390,000

A margin below the range invites an adjustment of C$390,000 in this jurisdiction — and unless the other country makes a corresponding adjustment, that profit is taxed twice. The documentation is what turns this into a conversation rather than an assessment. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

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.

Worked through with figures

Worked through with figures, the mechanism looks like this.

Credit relief on one stream of income

Take C$115,000 of income taxed in both countries. Assume the other country charged 31% on it and the home country would charge 40% on the same amount.

ItemAmount
Income taxed in both countriesC$115,000
Tax paid abroad (assumed 31%)C$35,650
Home tax on the same income (assumed 40%)C$46,000
Credit available (lesser of the two)C$35,650
Home tax still payableC$10,350

The credit absorbs C$35,650 and leaves C$10,350 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.

How we handle it

  1. 1A call to our 24-hour helpline to establish the facts and the dates that matter
  2. 2A written scope and a fixed fee before any work starts
  3. 3Preparation, then a named reviewer's sign-off before anything is filed
  4. 4Filing, then payment — after you have seen and approved the result
  • A named reviewer signs off every statutory filing.
  • We will tell you when you do not need us, and that call is free.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.

Your next step

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

Checked and signed off 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.

Where cross border tax compliance comes into this file

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

How the engagement runs, phase by phase

  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

Four terms worth pinning down

Tie-breaker rules
The ordered treaty tests that resolve dual residence. The first test that resolves the case is where the evidence should be concentrated.
Emigrant
Someone who has ceased to be resident. The departure year carries a deemed disposition of most capital property, prorated credits and a property listing.
Grossing up
Restating a net-of-tax amount to its pre-tax equivalent, needed whenever a foreign payment arrived after withholding and the credit is claimed on the gross figure.
Split-year treatment
The mechanism by which a year of arrival or departure is divided into resident and non-resident periods for reporting, even though the year itself remains one tax year.

Importers & exporters cross border tax — what the published fees look like

What else sets the price on an import and export file is scope: how many related entities and product lines the pricing has to cover, and how many years have to be brought current. One lane for one year is a contained piece of work; several, across open years, is not.

Transfer pricing documentation

$2,500fixed, before work starts

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

See this fee page

Corporate cross-border filing

$999fixed, before work starts

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

See this fee page

Payroll & mobility setup

$999fixed, before work starts

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

See this fee page

Why choose Legal Quotient for importers & exporters cross border tax

The fee is fixed before we start

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

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.

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.

Residence is tested, not assumed

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

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

Importers & exporters cross border tax — the four phases

Step 1

Establishing the facts

We start with the chronology: dates, countries, and what has already been filed

Step 2

Agreeing the fee

You get the scope and the fee in writing before we touch anything

Step 3

Drafting and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and follow-up

Nothing is filed until you have read it

The team reviewing a file together at a desk

A fixed quote first, in writing

  • 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

Keep reading, sideways

Browse sideways: the pages below answer the neighbouring questions.

The work we do for clients like this

Treaty relief on RRSP / 401(k) / IRA Everything on treaty relief RRSP 401k IRA, at the same depth as this page.
Form 8802 — US residency certification Form 8802 US residency certification — the guide, the FAQ and the fixed fee.
Giving up a green card The full guide to giving up a green card, with the fee fixed before any work starts.
Non-resident student — full-time study deductions Its own page: full time student tax deduction — mechanism, deadlines and published fees.
Form 15CB — CA certificate (India) Everything on form 15cb India, at the same depth as this page.
Local file Local file — the guide, the FAQ and the fixed fee.
Form T2209 — federal foreign tax credit The full guide to T2209 federal foreign tax credit, with the fee fixed before any work starts.
US s.482 documentation Its own page: US s.482 documentation — mechanism, deadlines and published fees.
Transfer pricing in India — s.92 and Form 3CEB Everything on transfer pricing in India — s.92 and form 3ceb, at the same depth as this page.

Who we help

Tax for freelance designers & writers Everything on freelance designers & writers tax, at the same depth as this page.
Tax for twitch & live streamers Twitch & live streamers tax — the guide, the FAQ and the fixed fee.
Agriculture & agri-tech cross-border tax The full guide to agriculture & agri-tech cross border tax, with the fee fixed before any work starts.
Franchise owners — relief you're probably missing Its own page: franchise owners relief you're probably missing — mechanism, deadlines and published fees.
Amazon FBA sellers — relief you're probably missing Everything on amazon fba sellers relief you're probably missing, at the same depth as this page.
Tax for pharmacists Pharmacists tax — the guide, the FAQ and the fixed fee.
Nurses working abroad — relief you're probably missing The full guide to nurses working abroad relief you're probably missing, with the fee fixed before any work starts.
Cross-border truck drivers — what we charge Its own page: cross-border truck drivers what we charge — mechanism, deadlines and published fees.
Cross-border truck drivers — what you owe in each country Everything on cross-border truck drivers what you owe in each country, at the same depth as this page.

The corridors we work every week

Argentina tax for expats — country guide Everything on Argentina tax for expats, at the same depth as this page.
Serbia tax for expats — country guide Serbia tax for expats — the guide, the FAQ and the fixed fee.
Colombia tax for expats — country guide The full guide to Colombia tax for expats, with the fee fixed before any work starts.
US–United Kingdom tax corridor Its own page: US United Kingdom tax — mechanism, deadlines and published fees.
Greece tax for expats — country guide Everything on Greece tax for expats, at the same depth as this page.
Bangladesh tax for expats — country guide Bangladesh tax for expats — the guide, the FAQ and the fixed fee.
Bermuda tax for expats — country guide The full guide to Bermuda tax for expats, with the fee fixed before any work starts.
UAE tax for expats — country guide Its own page: UAE tax for expats — mechanism, deadlines and published fees.
US–Germany tax corridor Everything on US Germany tax, at the same depth as this page.

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

An Adjustment in One Country and No Relief in the Other

A pricing adjustment taxes the same profit twice unless the other country makes a corresponding one. The mutual agreement route is what produces that relief, and it is opened on a timetable set by the treaty rather than by either revenue authority.

Read how this one runs
Case study 2

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
Case study 3

A US LLC Owned by a Canadian, Taxed Twice by Design

The two countries classify an LLC differently, so the credit relief that ought to apply frequently does not. The engagement looks at whether the structure can be changed, and where it cannot, at how to make the credit work.

Read how this one runs
Case study 4

Selling Into the US Without an Entity, and Filing in Several States

State obligations are set by each state, and a treaty does not reach them. The review measures activity against each state's own thresholds and separates the states where registration is required from the ones where it is not.

Read how this one runs
Case study 5

Withheld at the Statutory Rate When a Treaty Rate Applied

Where withholding has already gone out at the full domestic rate, the treaty rate is recovered rather than applied. The file establishes entitlement for each payment, then puts the documentation in place so the following year runs at the correct rate from the start.

Read how this one runs
Case study 6

A Distribution From a Trust Set Up Abroad

A distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.

Read how this one runs
Case study 7

Withholding Reduced by the Right Article

Dividends, interest and royalties each have their own article and their own rate, and the payer applies whichever it is satisfied of. Establishing entitlement before payment is what secures the lower rate at source.

Read how this one runs
Case study 8

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

All case studies — every published engagement in one place.

How and where the work is delivered

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

Related-party purchasing, customs value versus transfer price, and foreign-affiliate structures put trading businesses inside the s.247 documentation rules.

Goods crossing a border move the tax question from income to indirect: registration thresholds, place of supply, the customs value and the transfer price between related entities all have to agree with each other. When they do not, the adjustment arrives from two authorities at once and each one uses the other's number.

  • 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

Importers & exporters cross-border tax — questions we are asked

What makes importers & exporters different from an ordinary filing?

The same intercompany price is tested by customs authorities and tax authorities with opposite incentives, so a transfer-pricing adjustment can create a customs correction. 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.

Which country do I pay tax to first?

Generally the source country — where the income arises — taxes first, often by withholding before you receive it. Your country of residence then taxes the same income and credits what the source country took. That order is why timing matters: a residence-country return filed before the source-country tax is settled has nothing to credit yet. Getting the sequence right is most of the work. See international tax planning.

What is cross-border tax?

Cross-border tax is what applies when income, assets or people touch more than one tax system at once — someone living in one country and earning in another, a company selling or hiring abroad, a family holding property in a second country. The work is rarely one country's rules applied harder; it is reconciling two sets of rules and claiming the relief that stops the same income being taxed twice at full rates. See what we do.

Will this trigger an audit?

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

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

Advance taxForm 15CARestricted share unitFCNR accountExemption methodDouble taxationForm 8938 thresholdPillar TwoEconomic employerHybrid entityFactual residentForm 67Schedule FAQEF election Browse the full A–Z glossary

Related pages

Related in this section

All sectorsHospitality & franchise groups cross-border taxEngineering firms cross-border taxInvestment funds cross-border taxAmazon FBA sellers cross-border taxProfessional services firms cross-border taxDev & design agencies cross-border tax

Where this leads next

Customs value vs transfer priceInvestor & start-up visa taxTP for small and mid-size groupsEconomic nexus thresholds by stateTNMM in practiceStudy permit holders

What this costs

Transfer pricing — local file — fixed-fee priceForm 3CEB certification (India) — fixed-fee priceGST/HST non-resident registration — fixed-fee priceT2 with foreign income — fixed-fee price
24-hour helpline: +1 (416) 619-0068

Talk to us about importers & exporters 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
  • 18,000+ clients served
  • Re-quoted, never silently invoiced
  • 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