6 Corporate 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 corporate back-tax filing work, not a general example.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $38,500 Across Corporate And Personal Returns — Incorporated Consultancy, Ottawa
Nothing was wrong at an incorporated consultancy in Ottawa, Ontario — the filings were on time and accurate. What they were not was planned. Passive investment income that had crossed the $50,000 grind threshold unnoticed had never been reviewed.
What we did
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year, and ran the numbers across both the corporate and personal returns so the saving was real rather than deferred into someone else's hands.
The result
$38,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Sale and succession
Intergenerational Transfer Completed With $690,000 Deferred — Holding Company and Its, Red Deer
Client: A holding company and its operating subsidiary · Where: Red Deer, Alberta · Engagement: 8 weeks, fixed fee
Tax deferred$690,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a holding company and its operating subsidiary in Red Deer, Alberta had been discussed for years without a plan. No valuation on file to support the price the parties had agreed meant the transfer as contemplated would have been fully taxable.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$690,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 3 · Deadline rescue
8-Week Turnaround Beat The Deadline And Saved $57,000 — Technology CCPC Approaching Its, Mississauga
Client: A technology CCPC approaching its first profitable year · Where: Mississauga, Ontario · Engagement: 8 weeks, fixed fee
Late-filing penalty avoided$57,000
Filed with21 days to spare
Next yearPapers ready
The situation
With the deadline for corporate back-tax filing weeks away, a technology CCPC approaching its first profitable year in Mississauga, Ontario was carrying retained earnings building in the operating company with no plan for extracting them. The exposure if the date slipped was around $57,000.
What we did
We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 21 days to spare. $57,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $130,000 Of Cash Released — Second-Generation Family Manufacturer, Regina
Client: A second-generation family manufacturer · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Cash released$130,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a second-generation family manufacturer in Regina, Saskatchewan was up sharply and cash was tighter than ever. Underneath it sat two corporations under common control filing as if each had its own $500,000 limit.
What we did
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$130,000 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 · Backlog brought current
$81,000 Of Arbitrary Assessments Vacated After 4 Years — Import and Distribution Corporation, Calgary
Client: An import and distribution corporation · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Arbitrary tax vacated$81,000
Years brought current4
Account statusCurrent
The situation
4 years of unfiled returns had turned into notional assessments at an import and distribution corporation in Calgary, Alberta, with a balance-due date the owner believed was the same as the filing date underneath. Collections had already started.
What we did
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 4 years were accepted as filed. $81,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $14,500 In Unclaimed Input Tax Found — Corporately-Owned Rental Portfolio, Burnaby
Client: A corporately-owned rental portfolio · Where: Burnaby, British Columbia · Engagement: 3 weeks, fixed fee
Unclaimed tax found$14,500
Records rebuilt12 months
ProcessDocumented
The situation
A corporately-owned rental portfolio in Burnaby, British Columbia could not answer basic questions about its own numbers, because passive investment income that had crossed the $50,000 grind threshold unnoticed sat between the bank statements and the ledger.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $14,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
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.
