6 Cross-Border Personal 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 cross-border personal tax work, not a general example.
Case Study 1 · CRA review defended
$62,000 Reassessment Reduced To Nil On Review — Inbound Transferee on Assignment, Saskatoon
Client: An inbound transferee on assignment · Where: Saskatoon, Saskatchewan · Engagement: 6 weeks, fixed fee
Reassessment reduced toNil
Tax protected$62,000
Prior filingsUndisturbed
The situation
A review notice arrived at an inbound transferee on assignment in Saskatoon, Saskatchewan covering cross-border personal tax for two tax years. The auditor's working position was an adjustment of $62,000, driven by US tax paid but no foreign tax credit claimed on the Canadian return.
What we did
Rather than negotiate, we rebuilt the record. We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result
The auditor accepted the documented position and closed the review without adjustment, protecting $62,000 and leaving the prior filings undisturbed.
Case Study 2 · Cross-border exposure resolved
$111,000 Of Double Taxation Removed On Treaty Position — Emigrant Who Left Canada, Surrey
Client: An emigrant who left Canada mid-year · Where: Surrey, British Columbia · Engagement: 11 weeks, fixed fee
Double tax removed$111,000
DisclosureBrought current
Penalty exposureEliminated
The situation
An emigrant who left Canada mid-year in Surrey, British Columbia had US-side activity that the Canadian filings had never addressed. Foreign accounts that had passed the $100,000 T1135 threshold three years earlier meant the same income was being taxed twice.
What we did
We established the residency and source position first, then filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund so the Canadian and foreign filings finally told the same story.
The result
$111,000 of double taxation was removed, the disclosure obligations were brought current, and the penalty exposure was eliminated through the voluntary route.
Client: A non-resident owning Canadian rental property · Where: Winnipeg, Manitoba · Engagement: 9 weeks, fixed fee
Annual saving$37,500
ReorganisationTax-neutral
StructureMatches operations
The situation
A non-resident owning Canadian rental property in Winnipeg, Manitoba was carrying a US LLC taxed as a corporation in Canada, producing double tax on the same income, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $37,500, and the reorganisation itself was tax-neutral.
Case Study 4 · Deadline rescue
$138,000 Late-Filing Penalty Cancelled On Relief Application — Canadian Corporation with US, Edmonton
Client: A Canadian corporation with US customers · Where: Edmonton, Alberta · Engagement: 10 weeks, fixed fee
Penalty cancelled$138,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A Canadian corporation with US customers in Edmonton, Alberta had already missed one deadline and was about to miss a second. Behind it sat 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net, and a penalty of $138,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $138,000 of the penalty already assessed on the earlier year.
Case Study 5 · Cash and remittance control
Remittance Schedule Corrected, $50,000 Refunded — Canadian Resident with a, Vancouver
Client: A Canadian resident with a US rental property · Where: Vancouver, British Columbia · Engagement: 5 weeks, fixed fee
Overpayment refunded$50,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a Canadian resident with a US rental property in Vancouver, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a departure year filed as a normal resident return with no deemed disposition reported.
What we did
We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $50,000 of overpaid instalments was refunded.
Case Study 6 · Scaling without breaking
Growth Handled Without A Missed Filing, $58,000 Freed — Shareholder of a US, Toronto
Client: A shareholder of a US LLC · Where: Toronto, Ontario · Engagement: 7 weeks, fixed fee
Cash freed$58,000
Compliance failuresNone
ReportingMonthly
The situation
A shareholder of a US LLC in Toronto, Ontario was opening in a second province — different filing obligations, a different payroll regime, and US tax paid but no foreign tax credit claimed on the Canadian return already in the file.
What we did
We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $58,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
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.
