6 Disability Tax Credit Assistance 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 disability tax credit assistance work, not a general example.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $122,000 Penalty Avoided — Recently Separated Taxpayer, Hamilton
A recently separated taxpayer in Hamilton, Ontario came to us 10 weeks before its filing deadline with foreign accounts that had crossed the T1135 threshold two years earlier. A late filing would have triggered a penalty of roughly $122,000 before interest.
What we did
We worked backwards from the deadline. We reset the medical expense claim window, transferred credits between spouses, and applied the tuition and disability amounts to the return that used them, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $122,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $18,000 Saved Each Year — Physician in Their First, Kelowna
Client: A physician in their first year of practice · Where: Kelowna, British Columbia · Engagement: 11 weeks, fixed fee
Annual saving$18,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A physician in their first year of practice in Kelowna, British Columbia had outgrown the structure it started with. Medical expenses claimed on a calendar-year basis when a shifted window was worth far more was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and filed the outstanding T1135 disclosures under the voluntary disclosure route before the CRA raised them — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $18,000 a year while removing the exposure the old one carried.
Case Study 3 · Objection and relief
$124,000 Of Penalties And Interest Cancelled On Relief — Retiree Drawing From Three, London
Client: A retiree drawing from three sources · Where: London, Ontario · Engagement: 3 weeks, fixed fee
Penalties and interest cancelled$124,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $124,000 landed at a retiree drawing from three sources in London, Ontario following a desk review. The auditor had not seen the records behind RRSP room accumulated over eight years and never used in a high-income year.
What we did
We carried the capital loss back against gains reported in the prior three years and generated a refund rather than a carry-forward balance, then set out the legislative basis for the position alongside the documents supporting it.
The result
$124,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 4 · Backlog brought current
Collections Halted And $97,000 Cut From A 3-Year Backlog — Taxpayer with US-Source Dividends, Calgary
Client: A taxpayer with US-source dividends · Where: Calgary, Alberta · Engagement: 3 weeks, fixed fee
Balance reduced by$97,000
Backlog cleared3 years
CollectionsHalted
The situation
By the time a taxpayer with US-source dividends in Calgary, Alberta called, 3 years were outstanding and the CRA had assessed on estimates. Underneath it sat three years of returns filed without the slips that had been mailed to an old address.
What we did
We reconstructed the records year by year and pulled the full slip history from the CRA record, refiled the affected years by adjustment request, and recovered the credits that had been missed. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $97,000, and a relief application addressed part of the accumulated interest.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $91,000 Across 4 Open Years — First-Time Home Buyer, Kitchener
Client: A first-time home buyer · Where: Kitchener, Ontario · Engagement: 3 weeks, fixed fee
Recovered$91,000
Open years claimed4
Ongoing trackingIn place
The situation
An incentive review at a first-time home buyer in Kitchener, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years, driven by medical expenses claimed on a calendar-year basis when a shifted window was worth far more.
What we did
We reset the medical expense claim window, transferred credits between spouses, and applied the tuition and disability amounts to the return that used them, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $91,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 6 · Scaling without breaking
Scaled To 87 Staff With $139,000 Of Working Capital Freed — Self-Employed Consultant, Ottawa
A self-employed consultant in Ottawa, Ontario was growing fast — headcount to 87 in eighteen months — and the back office had not kept up. Foreign accounts that had crossed the T1135 threshold two years earlier was the first thing to break.
What we did
We filed the outstanding T1135 disclosures under the voluntary disclosure route before the CRA raised them, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 87 staff with no missed remittance and no late filing. $139,000 of working capital was freed in the process.
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.
