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At Tax Filings Canada, we handle every part of your t106 preparation, from the filing itself to the planning around it. Our accountants work with businesses and individuals every week, so the filing is right whether you file personally or through a corporation.
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Tax Filings Canada provides pocket-friendly, fixed-fee t106 preparation across Canada: treaty positions, foreign tax credits, T1135 disclosure and non-resident withholding, built for Canadians with US ties and non-residents earning Canadian income, with payment only after your work is complete.
Everything starts with your documents — send what you have and we will sort it.
We build the t106 preparation file carefully, matching your records line by line.
The draft comes back to you for a proper look, not a rushed signature.
When you say go, we file it and follow up with the confirmation.
| Factor | Tax Filings Canada | Typical Firm |
|---|---|---|
| Pricing model | Fixed, flat fee | Hourly / unpredictable |
| Payment | Pay after service | Upfront retainer |
| Price match | Yes, on written quotes | Rarely |
| CRA audit support | Included | Billed extra |
| Typical turnaround | 3-5 business days | 2-4 weeks |
Section 216 and 217 elections can substantially reduce non-resident withholding on Canadian rents and pensions when filed on time. Our t106 preparation engagement is priced as a pocket-friendly flat fee, so the cost is known before the work starts.
No two t106 preparation files are identical, but the rules that govern them are stable. An accounting firm who works with T106 Preparation weekly keeps returning to the same anchors, and they are set out below.
Before anything else, one rule sets the frame. Non-residents earning Canadian rental income face 25% withholding on gross rent unless a section 216 election is filed, which taxes the net instead.
The detail that surprises most owners comes next. The Canada–US treaty allocates taxing rights, but relief is not automatic — a foreign tax credit or treaty position has to be claimed on a filed return. One more rule deserves attention, mostly because ignoring it is expensive in ways that only show up later. Departure from Canada triggers a deemed disposition of most property at fair market value, and the resulting gain has to be reported on the final resident return.
Taken together, these rules explain why t106 preparation can rarely be treated as a do-it-once-and-forget exercise. An accounting firm watches how they interact across your specific facts, which is something no checklist can do. Here is what to have on hand so the t106 preparation work starts moving on day one.
The fee is fixed and agreed before any work starts, you review every figure, and payment happens only after the work is done.
Providing transparent fixed pricing and high-quality Accounting Firm compliance for your t106 preparation requirements.
Coverage: Standard bookkeeping and t106 preparation preparation.
Ideal for early-stage startups and sole proprietors.
Book NowCoverage: Full-service bookkeeping, filings, and CRA compliance support.
Perfect for established small businesses.
Book NowCoverage: Strategic advisory and fractional CFO integration.
Ideal for companies seeking high-growth financial structuring.
Book NowWhy you should partner with Tax Filings Canada Experts for all your t106 preparation needs?
Providing tailored t106 preparation services to ensure compliance and maximize deductions.
Our certified accountants protect your business with complete federal and provincial tax compliance.
A dedicated team that handles your financials quickly, accurately, and without upfront fees.
Dedicated preparation processes customized for Canadian businesses.
Advanced accounting software integrations with QuickBooks, Xero, and wave accounting.
Customized packages designed to grow as your business operations expand.
Our clear four-step workflow ensuring absolute tax optimization and complete CRA compliance.
Start with a free, no-obligation consultation to review your business’s financial, tax filing and compliance needs and outline our affordable solutions.
Receive a comprehensive checklist and securely provide the required financial records and documents.
Our tax accountant and accounting experts carefully prepare your filings, identify all applicable deductions and credits, and conduct thorough reviews.
We file your documents electronically with the Canada Revenue Agency (CRA) on time and provide post-filing support.
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See how our expert T106 Preparation tax and accounting services have helped Canadian businesses save money and stay compliant.
4 years of filings at a Canadian with a US employer in Mississauga, Ontario had never claimed the incentives the work qualified for. The review recovered $64,000.
A dual citizen with a US retirement account in Brampton, Ontario had outgrown its structure, with winters spent in the United States with the day count kept casually and no residency position documented anywhere the visible cost. The reorganisation completed tax-deferred and saves $58,000 a year.
Closing the books at a snowbird spending winters in Arizona in Lethbridge, Alberta took 8 weeks because of invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken. It now takes 5 days.
Growth at a US citizen living in Canada in Halifax, Nova Scotia had outrun the back office, and a departure year filed as a normal resident return with no deemed disposition reported broke first. Headcount reached 52 with $144,000 of cash freed.
A Canadian resident receiving US pension income in Moncton, New Brunswick was taxed twice on one stream of income because 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net had never been tested against the treaty. $110,000 was recovered.
Due diligence at a contractor working on both sides of the border in Ottawa, Ontario surfaced a shareholder loan balance that would have been picked up as income on closing. Restructuring the sale saved $820,000 against the original terms.
Meet the specialists behind your T106 Preparation filings. Our Partners Are Alumni of the World's Top Accounting and Tax Institutions
CA (ICAI), CA (MIA), CPA Canada (In-Depth Tax Program)
Canada Tax, International Tax, Cross Border Tax, Transfer Pricing
International Tax, Transfer Pricing Specialist
CA (ICAI), Canada Tax Expert
CA. Fractional CFO and Senior Advisory Specialist
Same fixed fees in every province. Find your city or your sector.
Direct answers to what Canadian business owners actually ask before hiring an accountant.
T106 Preparation starts at a fixed fee quoted before any work begins. The quote is locked at the outset and does not change mid-engagement, and you pay only after you have reviewed and approved the deliverable. Compare every plan on our transparent pricing page.
At minimum: prior-year returns and notices of assessment, your bank and credit-card statements for the fiscal period, payroll records if you have employees, and GST/HST filings. We send a checklist tailored to your situation after the free 15-minute call.
Most engagements are completed within 3 to 5 business days once your documents are complete. Catch-up work covering multiple years takes longer, and we tell you the realistic timeline before you commit rather than after.
We respond on your behalf at no extra charge for any return we prepared. Every figure we file is supported by documentation retained in your file, which is what turns a CRA review from a crisis into correspondence. See how our CRA audit representation works.
Yes. Late filing penalties compound at 5% of the balance owing plus 1% per month, so the cost of waiting is real. We prioritise catch-up work and, where eligible, file under the CRA's Voluntary Disclosures Program to reduce penalties.
Yes. We are a cloud-based practice serving every province and territory, so your location does not change the price or the service. Browse our coverage across Canada to find your city.
We work across construction, healthcare, e-commerce, professional services, restaurants, real estate, transportation, technology and non-profits, each with its own deduction profile and CRA scrutiny patterns. See all industries we serve.
Software applies the rules you already know about. An experienced tax accountant finds the ones you do not: capital cost allowance timing, the small business deduction threshold, shareholder loan repayment rules, and TOSI exposure on family dividends. The fee is usually smaller than the deductions it surfaces.
Our t106 preparation services include complete filing, compliance management, and strategic advice customized to Canadian tax laws.
You can start by booking a free 15-minute call. We will review your files, provide a fixed quote, and start working immediately.
A tax advisor answers this differently than a search engine, because the rule has edges. The T1135 foreign income verification statement is required once specified foreign property exceeds $100,000 in cost. Late-filing penalties start at $25 a day to a maximum of $2,500 per year, before gross-negligence penalties. Where your business sits relative to those edges is what we establish in the first meeting.
There is a widespread assumption here, and the actual position is worth stating plainly. A US LLC is a flow-through for US purposes but a corporation for Canadian purposes, and that mismatch routinely produces double taxation unless the structure is corrected. If your current setup was built on the assumption instead of the rule, that is fixable — but sooner is better than later.
The questions Canadians actually search on this topic, answered plainly. Browse every question in the Canadian tax answers directory.
A tax return is the annual filing that reports your income, deductions and credits to the CRA so the final tax for the year can be settled. Payers withhold tax during the year and the return reconciles that against what you actually owe, producing either a refund or a balance to pay. For 2025 returns filed in 2026, refunds usually arrive in about two weeks for an online return, while a paper return runs on a considerably longer standard because it is handled manually.
CRA online filing for 2025 returns opened 23 February 2026 and closes 29 January 2027. Most people file between late February and the 30 April 2026 deadline, and that stretch is what tax season refers to. You can gather documents and prepare a return earlier, but it cannot be sent electronically before the system opens. Employment and investment slips such as T4 and T5 are issued by payers early in the year, and the CRA's Auto-fill service can pull the ones it already holds once you have set up My Account.
A refund is the tax already paid minus the tax actually owed. Add the income tax withheld on your slips to any instalments you paid, work out tax payable on your total income after deductions and credits, and the difference comes back if the first figure is larger. Large refunds usually trace to over-withholding on employment income, RRSP contributions, or credits transferred to you. Run the numbers through the CRA's or a commercial estimator before you file.
Work out the tax you actually owe for the year, then compare it with what has already been paid. Total your income, subtract deductions to reach taxable income, apply the federal and provincial brackets, take off your credits, and set the result against the tax withheld on your T4 and other slips plus any instalments. If more was withheld than you owe, the difference is your refund. Tax software approved for NETFILE runs the same arithmetic once your slips are entered.
HST stands for harmonized sales tax: the federal 5% GST blended with a participating province's sales tax into one rate the CRA administers. For 2026 that is 13% in Ontario, 14% in Nova Scotia since 1 April 2025, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Provinces that did not harmonise keep a separate provincial tax on top of the 5% GST, and Alberta, Yukon, the Northwest Territories and Nunavut charge 5% only.
Workers' compensation benefits are not taxed, but they are not ignored either. The provincial board issues a slip, you report the amount as income on your T1 and then claim an offsetting deduction, so no tax results. Reporting still matters because the amount counts in net income used to test credits and benefits. Any top-up your employer pays, or wages paid while a claim is pending, is ordinary employment income and taxed in the normal way.
No. Tips are added to your other income and taxed at your normal graduated rates, so there is no separate tip rate. What differs is how the tax reaches the CRA. Controlled tips the employer distributes go through payroll, with CPP, EI and income tax withheld, and show up on your T4. Direct tips are not withheld at source, so nothing comes off during the year and you can face a balance owing when you file.
GST is the federal 5% goods and services tax, charged across Canada for 2026. HST is that same federal tax combined with a participating province's sales tax into one rate: 13% in Ontario, 14% in Nova Scotia since 1 April 2025, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Registration, input tax credits, and the treatment of exempt and zero-rated supplies are identical, and both go on the same return. Place of supply decides which you charge.
There is no general exemption an individual can apply for. Minors file and are taxed the same way as anyone else, with the same personal credits. Organizations are different: a registered charity must apply to CRA and be approved, and a non-profit organization qualifies only while it is not operated for profit and no income is payable to its members. Most trusts, and all ordinary corporations including banks, stay taxable. Some museums qualify as registered charities.
The CRA assigns tax centres by where you live, so the right one depends on your province or territory, and for a corporation on where its records are kept. The mailing address is printed in the return package and listed on the CRA's page of addresses, which is the only reliable source because centres are consolidated from time to time. Filing electronically removes the question altogether and gets a refund out in about two weeks rather than months.
Reducing tax by using the rules is legal; hiding income is not. Legitimate planning means registered plans, deductions and credits you qualify for, sensible timing of income and capital gains, and a business structure that fits what you do. An arrangement whose main purpose is to defeat the tax rules can be undone under the general anti-avoidance rule, with interest and penalties. Not reporting income is evasion and carries prosecution risk.
Ontario's employer health tax is provincial, so it goes to the Ontario Ministry of Finance rather than the CRA. Register with the province, then file the annual return and pay online through ONT-TAXS, at your financial institution, or by mail. Eligible private-sector employers receive an exemption on payroll up to a set amount, and employers above a higher payroll level must make monthly instalments during the year. The current exemption and instalment thresholds are on Ontario's employer health tax page.
Reviewed and fact-checked by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. Big 4 trained at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia, he founded his accounting practice in 2014 to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
