6 worked CRA Collections Assistance case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to cra collections assistance work, not a specific client's file.
Case Study 1 · Cash and remittance control
$83,000 Of Working Capital Freed From The Tax Cycle — Taxpayer Facing Collections, Halifax
Client: A taxpayer with frozen bank accounts · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Working capital freed$83,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A taxpayer with frozen bank accounts, Halifax, Nova Scotia
A taxpayer with frozen bank accounts in Halifax, Nova Scotia was profitable on paper and short of cash every month. A confirmation letter left in a drawer until the appeal window had closed explained most of the gap.
What we did for A taxpayer with frozen bank accounts, Halifax, Nova Scotia
We requested the auditor’s working papers and report to see how the assessment had been built before answering any of it. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A taxpayer with frozen bank accounts, Halifax, Nova Scotia
$83,000 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 2 · CRA review defended
$93,000 Reassessment Reduced To Nil On Review — Corporation Under GST/HST Review, Vancouver
Client: A corporation under a GST/HST review · Where: Vancouver, British Columbia · Engagement: 8 weeks, fixed fee
Reassessment reduced toNil
Tax protected$93,000
Prior filingsUndisturbed
The situation — A corporation under a GST/HST review, Vancouver, British Columbia
A review notice arrived at a corporation under a GST/HST review in Vancouver, British Columbia, covering CRA collections assistance for two tax years. The auditor's working position was an adjustment of $93,000. It was driven by a waiver signed at the counter that kept an otherwise closed year open with no end date.
What we did for A corporation under a GST/HST review, Vancouver, British Columbia
Rather than negotiate, we rebuilt the record. We assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A corporation under a GST/HST review, Vancouver, British Columbia
The auditor accepted the documented position and closed the review without adjustment, protecting $93,000 and leaving the prior filings undisturbed.
Case Study 3 · Backlog brought current
$33,000 Of Arbitrary Assessments Vacated After 6 Years — Taxpayer Relief Applicant, Moncton
Client: A taxpayer applying for relief from penalties and interest · Where: Moncton, New Brunswick · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$33,000
Years brought current6
Account statusCurrent
The situation — A taxpayer applying for relief from penalties and interest, Moncton, New Brunswick
6 years of unfiled returns had turned into notional assessments at a taxpayer applying for relief from penalties and interest in Moncton, New Brunswick. Underneath lay a director liability assessment for a corporation that had already stopped operating. Collections had already started.
What we did for A taxpayer applying for relief from penalties and interest, Moncton, New Brunswick
We brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A taxpayer applying for relief from penalties and interest, Moncton, New Brunswick
All 6 years were accepted as filed. $33,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 4 · Deadline rescue
Filed On Time From A Standing Start, $136,000 Penalty Avoided — Importer Under Audit, Burnaby
Client: An importer under a customs and GST audit · Where: Burnaby, British Columbia · Engagement: 4 weeks, fixed fee
Penalty avoided$136,000
Turnaround4 weeks
FiledOn time
The situation — An importer under a customs and GST audit, Burnaby, British Columbia
An importer under a customs and GST audit in Burnaby, British Columbia came to us 4 weeks before its filing deadline. The file came with six years of unfiled corporate and personal returns and an active collections file. A late filing would have triggered a penalty of roughly $136,000 before interest.
What we did for An importer under a customs and GST audit, Burnaby, British Columbia
We worked backwards from the deadline. We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — An importer under a customs and GST audit, Burnaby, British Columbia
The return was filed on time and complete. The $136,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 5 · Planning that cut the bill
Remuneration Review Saved $18,500 Across Corporate And Personal Returns — Professional Under Lifestyle Audit, Ottawa
Client: A professional under a lifestyle audit · Where: Ottawa, Ontario · Engagement: 9 weeks, fixed fee
Combined saving$18,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A professional under a lifestyle audit, Ottawa, Ontario
Nothing was wrong at a professional under a lifestyle audit in Ottawa, Ontario. The filings were on time and accurate. What they were not was planned. A proposal letter with a 30-day response window and no supporting records assembled had never been reviewed.
What we did for A professional under a lifestyle audit, Ottawa, Ontario
We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely. We 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 — A professional under a lifestyle audit, Ottawa, Ontario
$18,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $103,000 Across 4 Open Years — Contractor Facing Reassessment, Guelph
Client: A contractor facing a proposed reassessment · Where: Guelph, Ontario · Engagement: 8 weeks, fixed fee
Recovered$103,000
Open years claimed4
Ongoing trackingIn place
The situation — A contractor facing a proposed reassessment, Guelph, Ontario
An incentive review at a contractor facing a proposed reassessment in Guelph, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years. It was driven by a net-worth assessment built on unexplained deposits that were actually loan proceeds.
What we did for A contractor facing a proposed reassessment, Guelph, Ontario
We answered each query in writing with an indexed document package, so the file showed exactly what the auditor had received and on what date. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A contractor facing a proposed reassessment, Guelph, Ontario
The credits produced $103,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
