6 Back-Tax Filing tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to back-tax filing work, not a general example.
Case Study 1 · Objection and relief
$12,500 Of Penalties And Interest Cancelled On Relief — Corporation Under a GST/HST, Victoria
Client: A corporation under a GST/HST review · Where: Victoria, British Columbia · Engagement: 5 weeks, fixed fee
Penalties and interest cancelled$12,500
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $12,500 landed at a corporation under a GST/HST review in Victoria, British Columbia following a desk review. The auditor had not seen the records behind an objection deadline that had passed with no extension applied for.
What we did
We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely, then set out the legislative basis for the position alongside the documents supporting it.
The result
$12,500 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 2 · Backlog brought current
5 Years Filed, $74,000 Removed From The Assessed Balance — Taxpayer with Eight Years, Regina
Client: A taxpayer with eight years of unfiled returns · Where: Regina, Saskatchewan · Engagement: 5 weeks, fixed fee
Years filed5
Assessed balance removed$74,000
CollectionsStopped
The situation
A taxpayer with eight years of unfiled returns in Regina, Saskatchewan had not filed for 5 years. The CRA had issued arbitrary assessments, and the business was carrying a director liability assessment for a corporation that had already stopped operating on top of a growing interest balance.
What we did
We started with the oldest year and worked forward so each year's closing balances fed the next. We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly, filing the years in sequence rather than all at once.
The result
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $74,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $107,000 Across 3 Open Years — Contractor Facing a Proposed, London
Client: A contractor facing a proposed reassessment · Where: London, Ontario · Engagement: 5 weeks, fixed fee
Recovered$107,000
Open years claimed3
Ongoing trackingIn place
The situation
An incentive review at a contractor facing a proposed reassessment in London, Ontario started from a simple question: what has never been claimed? The answer ran to 3 years, driven by six years of unfiled corporate and personal returns and an active collections file.
What we did
We brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $107,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $117,000 Of Cash Released — Restaurant Under a Net-Worth, Surrey
Client: A restaurant under a net-worth audit · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Cash released$117,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a restaurant under a net-worth audit in Surrey, British Columbia was up sharply and cash was tighter than ever. Underneath it sat six years of unfiled corporate and personal returns and an active collections file.
What we did
We assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$117,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 5 · Cash and remittance control
$28,500 Of Working Capital Freed From The Tax Cycle — Importer Under a Customs, Ottawa
Client: An importer under a customs and GST audit · Where: Ottawa, Ontario · Engagement: 6 weeks, fixed fee
Working capital freed$28,500
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
An importer under a customs and GST audit in Ottawa, Ontario was profitable on paper and short of cash every month. A proposal letter with a 30-day response window and no supporting records assembled explained most of the gap.
What we did
We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$28,500 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 6 · Deadline rescue
11-Week Turnaround Beat The Deadline And Saved $35,500 — Family Business Under a, Vancouver
Client: A family business under a related-party review · Where: Vancouver, British Columbia · Engagement: 11 weeks, fixed fee
Late-filing penalty avoided$35,500
Filed with9 days to spare
Next yearPapers ready
The situation
With the deadline for back-tax filing weeks away, a family business under a related-party review in Vancouver, British Columbia was carrying an objection deadline that had passed with no extension applied for. The exposure if the date slipped was around $35,500.
What we did
We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 9 days to spare. $35,500 in late-filing penalties avoided, and the working papers are ready for the following year.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
