6 worked CRA Requirement-to-Pay 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 requirement-to-pay assistance work, not a specific client's file.
Case Study 1 · Cash and remittance control
$92,000 Of Working Capital Freed From The Tax Cycle — Assessed Shareholder, Vancouver
Client: A shareholder assessed on a taxable benefit · Where: Vancouver, British Columbia · Engagement: 3 weeks, fixed fee
Working capital freed$92,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A shareholder assessed on a taxable benefit, Vancouver, British Columbia
A shareholder assessed on a taxable benefit in Vancouver, British Columbia 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 for A shareholder assessed on a taxable benefit, Vancouver, British Columbia
We assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A shareholder assessed on a taxable benefit, Vancouver, British Columbia
$92,000 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 · Scaling without breaking
Scaled To 50 Staff With $63,000 Of Working Capital Freed — Professional Under Lifestyle Audit, Barrie
Client: A professional under a lifestyle audit · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Headcount reached50
Working capital freed$63,000
Missed deadlinesZero
The situation — A professional under a lifestyle audit, Barrie, Ontario
A professional under a lifestyle audit in Barrie, Ontario was growing fast, with headcount reaching 50 in eighteen months. The back office had not kept up. An objection deadline that had passed with no extension applied for was the first thing to break.
What we did for A professional under a lifestyle audit, Barrie, Ontario
We filed the Tax Court appeal inside the window and resolved the remaining adjustments before a hearing date was needed. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A professional under a lifestyle audit, Barrie, Ontario
The business reached 50 staff with no missed remittance and no late filing. $63,000 of working capital was freed in the process.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $130,000 Across 7 Open Years — Taxpayer Relief Applicant, Regina
Client: A taxpayer applying for relief from penalties and interest · Where: Regina, Saskatchewan · Engagement: 11 weeks, fixed fee
Recovered$130,000
Open years claimed7
Ongoing trackingIn place
The situation — A taxpayer applying for relief from penalties and interest, Regina, Saskatchewan
An incentive review at a taxpayer applying for relief from penalties and interest in Regina, Saskatchewan started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by an audit conducted over the phone, with nothing on file showing what had been provided or when.
What we did for A taxpayer applying for relief from penalties and interest, Regina, Saskatchewan
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 taxpayer applying for relief from penalties and interest, Regina, Saskatchewan
The credits produced $130,000 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.
Case Study 4 · Backlog brought current
$129,000 Of Arbitrary Assessments Vacated After 7 Years — Employer Under Payroll Review, Surrey
Client: A company facing a payroll trust examination · Where: Surrey, British Columbia · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$129,000
Years brought current7
Account statusCurrent
The situation — A company facing a payroll trust examination, Surrey, British Columbia
7 years of unfiled returns had turned into notional assessments at a company facing a payroll trust examination in Surrey, British Columbia. Underneath lay a waiver signed at the counter that kept an otherwise closed year open with no end date. Collections had already started.
What we did for A company facing a payroll trust examination, Surrey, British Columbia
We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A company facing a payroll trust examination, Surrey, British Columbia
All 7 years were accepted as filed. $129,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 7 years.
Case Study 5 · Objection and relief
Notice Of Objection Allowed In Full, $92,000 Reversed — Restaurant Under Net-Worth Audit, Mississauga
Client: A restaurant under a net-worth audit · Where: Mississauga, Ontario · Engagement: 11 weeks, fixed fee
Amount reversed$92,000
ObjectionAllowed in full
Account balanceNil
The situation — A restaurant under a net-worth audit, Mississauga, Ontario
A restaurant under a net-worth audit in Mississauga, Ontario had been reassessed for $92,000. 16 days were left on the objection deadline. The reassessment rested on a net-worth assessment built on unexplained deposits that were actually loan proceeds.
What we did for A restaurant under a net-worth audit, Mississauga, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action.
The result — A restaurant under a net-worth audit, Mississauga, Ontario
The appeals officer allowed the objection in full. $92,000 was reversed and the account returned to a nil balance.
Case Study 6 · Records and systems rebuilt
33 Months Reconciled And $12,000 Of Input Tax Recovered — Taxpayer Facing Collections, Kelowna
Client: A taxpayer with frozen bank accounts · Where: Kelowna, British Columbia · Engagement: 4 weeks, fixed fee
Months reconciled33
Input tax recovered$12,000
Close time6 days
The situation — A taxpayer with frozen bank accounts, Kelowna, British Columbia
Nothing reconciled at a taxpayer with frozen bank accounts in Kelowna, British Columbia. Every filing started with 33 months of cleanup. The file was carrying an audit conducted over the phone, with nothing on file showing what had been provided or when.
What we did for A taxpayer with frozen bank accounts, Kelowna, British Columbia
We rebuilt from source rather than correcting on top of the existing file. We requested the auditor’s working papers and report to see how the assessment had been built before answering any of it. Then we set the routine that keeps it clean.
The result — A taxpayer with frozen bank accounts, Kelowna, British Columbia
33 months reconciled to the bank. The close now takes 6 days, and $12,000 of previously unclaimable input tax was recovered in the process.
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.
