Kulvinder Makkar

Toronto Ex Deloitte and EY Canada, USA and India qualified

Senior Consultant · International Tax, Cross-Border Tax & Transfer Pricing · Tax Filings Canada

Big 4 international tax and transfer pricing, qualified in three countries

CPA (Canada), CPA (USA), CA (India)

Kulvinder Makkar works on international tax, cross-border tax and transfer pricing at Tax Filings Canada, from Toronto. He is qualified in Canada, the United States and India, and his name was entered in 2024 in the Register of Members of Ontario's provincial accountancy regulator.

He came to this work through the Big 4: three years in transfer pricing at Deloitte in the Delhi area, then three years in international tax at Ernst & Young, after a year in transfer pricing at RBC in the Greater Toronto Area. His skills run across corporate and individual taxation, transfer pricing, international tax, corporate finance and accounting.

RoleSenior Consultant · International Tax, Cross-Border Tax & Transfer Pricing
TeamSenior consultants
Firm+1 (416) 619-0068 · contact@taxfilings.ca
LinkedInKulvinder Makkar on LinkedIn

Areas of expertise

Transfer pricing

Intercompany pricing across Canada, the United States and India.

International tax

Corporate and individual files taxed in more than one country.

Corporate finance and accounting

The numbers the tax position rests on.

Qualifications and education

Kulvinder Makkar's designations, what each one is, and who issues it.

CPA (Canada), CPA (USA), CA (India)

Canadian professional accounting designation

Qualified through the Canadian accounting profession's national certification programme and admitted to membership by a provincial regulatory body.

United States accounting designation

Passed the uniform accountancy examination used across the United States and licensed by a US state board of accountancy.

Chartered Accountant (India)

Member of The Institute of Chartered Accountants of India (ICAI), the statutory body that regulates the chartered accountancy profession in India. Membership follows the Institute's examinations and a period of practical training.

Ontario register

Entered in 2024 in the Register of Members of Ontario's provincial accountancy regulator.

Big 4 experience

  • Ernst & Young, International Tax (2014–2017): international tax work in the Big 4.
  • Deloitte, Transfer Pricing (2011–2014): transfer pricing in the Greater Delhi Area.
  • RBC, Transfer Pricing (2010–2011): transfer pricing in the Greater Toronto Area.

What Kulvinder handles

Intercompany pricing files

The policy, the benchmarking and the documentation for groups with entities in Canada, the United States and India.

Treaty positions

Corporate and individual files taxed in more than one country, and the treaty relief between them.

US and Canadian corporate tax

The returns and the cross-border reporting a group with entities on both sides of the border has to file.

Who Kulvinder works with

Multinational groups

Groups with related companies in two or more countries that need a pricing policy and the file to support it.

Indian and Canadian subsidiaries

Local companies owned from abroad, where the intercompany charges are the first thing a tax officer asks about.

Businesses with US operations

Canadian and Indian companies with a US subsidiary or US customers.

Speaking

Kulvinder has spoken to the ICAI Michigan and Ohio Chapters on U.S. Transfer Pricing: Trends and Insights, on recent developments in US transfer pricing and the cross-border questions they raise.

Services Kulvinder works on

The services on this site where Kulvinder's work is most often part of the file.

Every engagement starts with a free 15-minute consultation, and the fee is fixed in writing before any work begins. You pay after the service is delivered. See our fixed fees or book a consultation.

More of the team

Directors, senior consultants and consultants across Canadian, US, Indian and UAE tax. See the whole team.

Professional status. The designations on this page are Kulvinder Makkar's own, held personally. They are not a designation of Tax Filings Canada, and nothing here says otherwise.

Scope of services. Tax Filings Canada provides tax preparation, bookkeeping, payroll, GST/HST and advisory services. We do not perform audit or review engagements. Where a compilation engagement report is required, it is prepared and signed by an independent licensed CPA firm.

General information only. Content on this page is general information and not tax, legal or financial advice for any specific situation.

Last updated: September 2026

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Chartered Professional Accountants Canada AICPA — American Institute of Certified Public Accountants Institute of Chartered Accountants of India Malaysian Institute of Accountants

Official references: the Canada Revenue Agency's guidance for businesses and for personal income tax, the rules every return we prepare is filed under.

+1 (416) 619-0068 381 Front St W, Toronto, ON M5V 3R8