Cost-effective Cross-border tax for technology & saas

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We prepare and file the cross-border returns technology & saas need — both countries handled together, on a fixed fee agreed in writing up front. Ask us about cost-effective cross-border tax for technology & saas: 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

First we read your documents, then you get the price in writing, and only then does the work begin.

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

Software and subscription revenue is characterised differently across jurisdictions — as services, as royalties, or as a digital supply — and the characterisation changes both withholding and indirect tax.

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

Software and subscription revenue is characterised differently across jurisdictions — as services, as royalties, or as a digital supply — and the characterisation changes both withholding and indirect tax.

Read this first; the rest is procedure. The difference between the two outcomes is a provision most people in this position have never heard of — and once it is identified, the rest of the file is straightforward.

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

Transparent, fixed pricing for technology & saas cross border tax

On a technology and SaaS file the fee follows how your subscription revenue is characterised — as a service, a royalty or a digital supply — because that decides which withholding and indirect-tax registrations come with it. The number of countries your engineers and your customers sit in moves it further. The figure is agreed in writing before work starts.

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

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

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

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
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

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

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

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 — 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

  • Some customers withhold tax on our invoices and others do not.
  • We have engineers in three countries and one corporate entity.
  • Our contracts were written domestically and we now sell globally.

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 reporting crypto on T1135.

A worked example

Worked through with figures, the mechanism looks like this.

Equity that vests after the move

A grant worth C$63,000 at vest, over a 39-month vesting period, 26 months of which were worked in the first country and 13 in the second.

ItemAmount
Value at vestC$63,000
Vesting period (months)39
Months worked in the first country26
Months worked in the second country13
Apportioned to the first countryC$42,000
Apportioned to the second countryC$21,000

Two countries tax slices of one gain: C$42,000 and C$21,000 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.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

The arithmetic, worked through

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

Credit relief on one stream of income

Take C$161,000 of income taxed in both countries. Assume the other country charged 18% on it and the home country would charge 43% on the same amount.

ItemAmount
Income taxed in both countriesC$161,000
Tax paid abroad (assumed 18%)C$28,980
Home tax on the same income (assumed 43%)C$69,230
Credit available (lesser of the two)C$28,980
Home tax still payableC$40,250

The credit absorbs C$28,980 and leaves C$40,250 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.

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. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it
  • Documents move through one secure portal, and you can meet us in person at any of our offices.
  • Documents move through an access-controlled portal rather than email.
  • A named reviewer signs off every statutory filing.

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. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Tax technology, in practice

People reach this page searching for tax technology. It is covered here as it applies to cross-border tax for technology & saas — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

People also search for: tax and technology · tax technologies · what is tax technology · tax on technology · indirect tax.

From first contact to filed return

  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.

How technology & saas cross border tax is handled here

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

Streamlined filing
The US catch-up route for non-willful filers, requiring a limited number of back returns and account reports plus a signed certification. Availability ends when the IRS makes contact first.
Net worth assessment
An assessment that reconstructs income from the change in a taxpayer's assets, so every unexplained deposit is income until it is explained.
Schedule FSI
The Indian schedule reporting foreign-source income and the tax paid on it, country by country, from which the foreign tax credit claim is built.
Marital deduction
The unlimited transfer between spouses assumed in US estate and gift tax — assumed, because it depends on the recipient spouse being a US citizen.

Technology & saas cross border tax — what the published fees look like

The published fees below assume contracts that can be read as written. Where a SaaS group's customer agreements were drafted for one market and now sell into several, the work includes untangling which invoices were withheld on and which were not, and that reconstruction is what moves the price.

Transfer pricing documentation

$2,500fixed, before work starts

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

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

See this fee page

Why choose Legal Quotient for technology & saas 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.

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

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.

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

From first call to filed return

Step 1

The opening call

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Scope in writing

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Prepared and checked

Preparation against the evidence, with the positions documented as we go

Step 4

Filed, then supported

Your approval, then the filing — in that order

The team at work in the open-plan office

From first document to filed return

  • 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

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

Canadian snowbird — the substantial presence test The full guide to snowbird substantial presence test Canada, with the fee fixed before any work starts.
Delinquent information return procedures Its own page: delinquent information return procedures — mechanism, deadlines and published fees.
US 30 percent withholding and treaty rates Everything on US 30 percent withholding treaty rates, at the same depth as this page.
Schedule FA — foreign assets (India) Schedule fa India — the guide, the FAQ and the fixed fee.
OIDAR services in India The full guide to OIDAR services in India, with the fee fixed before any work starts.
Lost or stolen crypto claims Its own page: lost or stolen crypto claims — mechanism, deadlines and published fees.
Returning to Canada after years abroad Everything on returning to Canada after years abroad tax, at the same depth as this page.
Subsection 45(2) & 45(3) — change-of-use elections Subsection 45(2) 45(3) change of use election — the guide, the FAQ and the fixed fee.
Form NR301 — treaty benefit declaration The full guide to nr301 treaty benefit declaration, with the fee fixed before any work starts.

Who we bring this work to

Oil & gas rotational workers — what you owe in each country The full guide to oil & gas rotational workers what you owe in each country, with the fee fixed before any work starts.
Technology & SaaS — what you owe in each country Its own page: technology & saas what you owe in each country — mechanism, deadlines and published fees.
Amazon FBA sellers cross-border tax Everything on amazon fba sellers cross border tax, at the same depth as this page.
Tax for data scientists & ai engineers Data scientists & ai engineers tax — the guide, the FAQ and the fixed fee.
Dev & design agencies cross-border tax The full guide to dev & design agencies cross border tax, with the fee fixed before any work starts.
Tax for options & futures traders Its own page: options & futures traders tax — mechanism, deadlines and published fees.
Tax for freelance designers & writers Everything on freelance designers & writers tax, at the same depth as this page.
Professors & lecturers — relief you're probably missing Professors & lecturers relief you're probably missing — the guide, the FAQ and the fixed fee.
Airline pilots — relief you're probably missing The full guide to airline pilots relief you're probably missing, with the fee fixed before any work starts.

Where our clients live and work

China tax for expats — country guide The full guide to China tax for expats, with the fee fixed before any work starts.
Luxembourg tax for expats — country guide Its own page: Luxembourg tax for expats — mechanism, deadlines and published fees.
Ukraine tax for expats — country guide Everything on Ukraine tax for expats, at the same depth as this page.
Ecuador tax for expats — country guide Ecuador tax for expats — the guide, the FAQ and the fixed fee.
Ireland tax for expats — country guide The full guide to Ireland tax for expats, with the fee fixed before any work starts.
Netherlands tax for expats — country guide Its own page: Netherlands tax for expats — mechanism, deadlines and published fees.
Morocco tax for expats — country guide Everything on morocco tax for expats, at the same depth as this page.
Turkey tax for expats — country guide Turkey tax for expats — the guide, the FAQ and the fixed fee.
Romania tax for expats — country guide The full guide to romania 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 situations we are engaged for

Case study 1

One Employee Working From Another Country

A single remote employee can create payroll registration, withholding and social security obligations in their country, and sometimes a corporate presence too. The review sets out each obligation and the order they have to be registered in.

Read how this one runs
Case study 2

Paying a Dividend Up to a Foreign Parent

The withholding rate depends on the treaty, on the size of the holding, and on whether the parent is the beneficial owner rather than a conduit. Establishing all three before the payment is what secures the lower rate at source.

Read how this one runs
Case study 3

A Foreign Subsidiary That Nobody Had Been Reporting

Owning a company abroad triggers an information return separate from the corporate return, with its own penalty. The work is the surplus and income computations behind it, which also determine how a future dividend is taxed on the way home.

Read how this one runs
Case study 4

A Company That Needed a Resident on Its Board

Several jurisdictions require a locally resident director before a company can be registered or keep its filings current. The requirement is structural and is settled at incorporation rather than discovered at the first annual return.

Read how this one runs
Case study 5

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 6

Interest and Penalties Put to a Relief Application

Relief is discretionary and is decided on the circumstances that caused the delay, evidenced year by year. The application is built from the same chronology the filings rest on, so the two cannot contradict each other.

Read how this one runs
Case study 7

Canadian Pension Paid Abroad and Taxed at the Flat Rate

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

Read how this one runs
Case study 8

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

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

Software revenue crosses borders by default — sourcing rules, withholding on licence-like payments and IP location decide the effective rate.

Software revenue is rarely taxed where the team sits. Licence, subscription and service income are characterised differently by each side, and the answer decides withholding at source, treaty relief and whether a foreign customer creates a taxable presence at all — questions that are cheap to settle before the contract and expensive afterwards.

  • 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

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

Technology & SaaS cross-border tax — questions we are asked

What makes technology & saas different from an ordinary filing?

Software and subscription revenue is characterised differently across jurisdictions — as services, as royalties, or as a digital supply — and the characterisation changes both withholding and indirect tax. 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.

What happens if I have not filed for several years?

Missed years are handled as one package, not one at a time, because the route chosen for the first year determines the relief available for the rest. Each country has a disclosure or relief programme with its own conditions, and entering the right one — before the authority contacts you — is usually what keeps penalties down. Filing quietly outside a programme forfeits that protection. See catching up on missed returns.

What counts as foreign income, and what is a foreign tax?

Foreign income is income sourced outside the country you are filing in — where the work was done, where the property sits, where the payer is resident, depending on the type. A foreign tax, for credit purposes, is a levy imposed by another country that functions as an income tax and that you were legally required to pay. Consumption taxes, property taxes and most social contributions are not, however real the cost. Sourcing is decided by rule, not by which bank received it. See the foreign tax credit.

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.

Can you handle a fourth country?

We coordinate with a local adviser there and keep ownership of the interaction between the systems, which is where the value and the risk both sit.

Tax terms explained

Secure portalSitusWash saleFEMANR6Thin capitalisationCompetent authoritySplit-year treatmentSuperficial lossBeneficial ownershipDistance sellingGrantor trustFunctional currencyExemption method Browse the full A–Z glossary

Related pages

Elsewhere in this section

All sectorsVeterinary practices cross-border taxAgriculture & agri-tech cross-border taxFood & beverage brands cross-border taxManufacturers cross-border taxAdvisors & referral partners cross-border taxProperty developers cross-border tax

Related work

Cash pooling arrangementsChoosing a method — CUPLocal resident director services in the USPaying interest on a shareholder loan abroadCorporate emigration from CanadaDrop-shipping tax exposure

Answered questions

How is a technology & saas business taxed across borders?
15+ years of cross-border experience

Get technology & saas filing handled for a fixed fee

One short call, one fixed quote in writing, and your approval before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 24-hour helpline, +1 (416) 619-0068
  • A named reviewer signs off every filing
  • 18,000+ clients served

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