6 Director-Liability Assessment Support 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 director-liability assessment support work, not a general example.
Case Study 1 · Cash and remittance control
Remittance Schedule Corrected, $43,000 Refunded — Corporation Under a GST/HST, Victoria
Client: A corporation under a GST/HST review · Where: Victoria, British Columbia · Engagement: 6 weeks, fixed fee
Overpayment refunded$43,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a corporation under a GST/HST review in Victoria, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat 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 moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $43,000 of overpaid instalments was refunded.
Case Study 2 · Deadline rescue
$54,000 Late-Filing Penalty Cancelled On Relief Application — Company Facing a Payroll, Calgary
Client: A company facing a payroll trust examination · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Penalty cancelled$54,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A company facing a payroll trust examination in Calgary, Alberta had already missed one deadline and was about to miss a second. Behind it sat a director liability assessment for a corporation that had already stopped operating, and a penalty of $54,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $54,000 of the penalty already assessed on the earlier year.
Case Study 3 · Structure rebuilt
Holding Structure Added, $63,000 Saved Annually — Importer Under a Customs, Halifax
Client: An importer under a customs and GST audit · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Annual saving$63,000
ReorganisationTax-neutral
StructureMatches operations
The situation
An importer under a customs and GST audit in Halifax, Nova Scotia was carrying a net-worth assessment built on unexplained deposits that were actually loan proceeds, 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 brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $63,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Sale and succession
Share Sale Restructured, $245,000 Less Tax On Closing — Taxpayer with Eight Years, Windsor
Client: A taxpayer with eight years of unfiled returns · Where: Windsor, Ontario · Engagement: 4 weeks, fixed fee
Tax saved on closing$245,000
PriceAs agreed
Post-closing adjustmentsNone
The situation
A taxpayer with eight years of unfiled returns in Windsor, Ontario was preparing to sell. Due diligence surfaced no valuation on file to support the price the parties had agreed, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $245,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 5 · CRA review defended
$134,000 Reassessment Reduced To Nil On Review — Professional Under a Lifestyle, Vancouver
Client: A professional under a lifestyle audit · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Reassessment reduced toNil
Tax protected$134,000
Prior filingsUndisturbed
The situation
A review notice arrived at a professional under a lifestyle audit in Vancouver, British Columbia covering director-liability assessment support for two tax years. The auditor's working position was an adjustment of $134,000, driven by a proposal letter with a 30-day response window and no supporting records assembled.
What we did
Rather than negotiate, we rebuilt the record. We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty 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 $134,000 and leaving the prior filings undisturbed.
Case Study 6 · Planning that cut the bill
$58,000 Cut From The Annual Tax Bill — Family Business Under a, Saskatoon
Client: A family business under a related-party review · Where: Saskatoon, Saskatchewan · Engagement: 4 weeks, fixed fee
First-year saving$58,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation
A family business under a related-party review in Saskatoon, Saskatchewan was compliant but paying more than it needed to. The prior year had been filed correctly and still left an objection deadline that had passed with no extension applied for on the table.
What we did
We modelled the current position against the alternatives before changing anything, then traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly.
The result
The change saved $58,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
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.
