6 Expat Tax Services 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 expat tax services work, not a general example.
Case Study 1 · Cross-border exposure resolved
Foreign Reporting Brought Current, $143,000 Recovered — US Citizen Living in, Moncton
Client: A US citizen living in Canada · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Amount recovered$143,000
Reporting statusCurrent
Annual effortHours, not weeks
The situation
Foreign holdings at a US citizen living in Canada in Moncton, New Brunswick had passed the reporting threshold without anyone noticing. Behind the disclosure problem sat 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net.
What we did
We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward, claiming the treaty relief and foreign tax credits on the Canadian return and correcting the disclosure position for the open years.
The result
The treaty position was accepted and $143,000 was recovered. Reporting is now current and the annual process takes hours rather than weeks.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $67,000 Reversed — Shareholder of a US, London
Client: A shareholder of a US LLC · Where: London, Ontario · Engagement: 8 weeks, fixed fee
Amount reversed$67,000
ObjectionAllowed in full
Account balanceNil
The situation
A shareholder of a US LLC in London, Ontario had been reassessed for $67,000 and had 19 days left on the objection deadline. The reassessment rested on US tax paid but no foreign tax credit claimed on the Canadian return.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused.
The result
The appeals officer allowed the objection in full. $67,000 was reversed and the account returned to a nil balance.
Case Study 3 · CRA review defended
$78,000 Proposed Adjustment Withdrawn In Full — Canadian with a US, Mississauga
Client: A Canadian with a US employer · Where: Mississauga, Ontario · Engagement: 11 weeks, fixed fee
Adjustment withdrawn$78,000
File closed in11 weeks
Penalties assessedNone
The situation
A Canadian with a US employer in Mississauga, Ontario received a proposal letter opening a review of expat tax services. The CRA had identified a US LLC taxed as a corporation in Canada, producing double tax on the same income and proposed an adjustment of $78,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $78,000 of it. The file closed in 11 weeks with no change to the assessed amounts and no penalty.
Case Study 4 · Deadline rescue
$120,000 Late-Filing Penalty Cancelled On Relief Application — Dual Citizen with a, Barrie
Client: A dual citizen with a US retirement account · Where: Barrie, Ontario · Engagement: 9 weeks, fixed fee
Penalty cancelled$120,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A dual citizen with a US retirement account in Barrie, Ontario had already missed one deadline and was about to miss a second. Behind it sat a departure year filed as a normal resident return with no deemed disposition reported, and a penalty of $120,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $120,000 of the penalty already assessed on the earlier year.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $110,000 Across 5 Open Years — Snowbird Spending Winters in, Burnaby
Client: A snowbird spending winters in Arizona · Where: Burnaby, British Columbia · Engagement: 9 weeks, fixed fee
Recovered$110,000
Open years claimed5
Ongoing trackingIn place
The situation
An incentive review at a snowbird spending winters in Arizona in Burnaby, British Columbia started from a simple question: what has never been claimed? The answer ran to 5 years, driven by US tax paid but no foreign tax credit claimed on the Canadian return.
What we did
We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $110,000 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 · Records and systems rebuilt
18 Months Reconciled And $18,000 Of Input Tax Recovered — Canadian Corporation with US, Edmonton
Client: A Canadian corporation with US customers · Where: Edmonton, Alberta · Engagement: 10 weeks, fixed fee
Months reconciled18
Input tax recovered$18,000
Close time9 days
The situation
A Canadian corporation with US customers in Edmonton, Alberta was carrying 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net. Nothing reconciled, and every filing started with 18 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused, then set the routine that keeps it clean.
The result
18 months reconciled to the bank. The close now takes 9 days, and $18,000 of previously unclaimable input tax was recovered 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.
