6 worked Moving Expense Tax Claim 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 moving expense tax claim work, not a specific client's file.
Case Study 1 · Scaling without breaking
Scaled To 57 Staff With $149,000 Of Working Capital Freed — Pension-Splitting Retiree, Windsor
Client: A retiree splitting eligible pension income with a spouse · Where: Windsor, Ontario · Engagement: 4 weeks, fixed fee
Headcount reached57
Working capital freed$149,000
Missed deadlinesZero
The situation — A retiree splitting eligible pension income with a spouse, Windsor, Ontario
A retiree splitting eligible pension income with a spouse in Windsor, Ontario was growing fast, with headcount reaching 57 in eighteen months. The back office had not kept up. Three years of returns filed without the slips that had been mailed to an old address was the first thing to break.
What we did for A retiree splitting eligible pension income with a spouse, Windsor, Ontario
We pulled the full slip history from the CRA record, refiled the affected years by adjustment request, and recovered the credits that had been missed. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A retiree splitting eligible pension income with a spouse, Windsor, Ontario
The business reached 57 staff with no missed remittance and no late filing. $149,000 of working capital was freed in the process.
Client: A taxpayer claiming a dependant's transferred disability amount · Where: Ottawa, Ontario · Engagement: 6 weeks, fixed fee
Penalty cancelled$26,500
Relief applicationGranted
ReturnAccepted as filed
The situation — A taxpayer claiming a dependant's transferred disability amount, Ottawa, Ontario
A taxpayer claiming a dependant's transferred disability amount in Ottawa, Ontario had already missed one deadline and was about to miss a second. Behind it sat foreign accounts that had crossed the T1135 threshold two years earlier. A penalty of $26,500 was accruing.
What we did for A taxpayer claiming a dependant's transferred disability amount, Ottawa, Ontario
We split the work into what had to happen before the deadline and what could follow it. Then we obtained the signed T2200 and rebuilt the employment-expense claim on the prescribed form with the supporting records attached to the file.
The result — A taxpayer claiming a dependant's transferred disability amount, Ottawa, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $26,500 of the penalty already assessed on the earlier year.
Case Study 3 · Objection and relief
Notice Of Objection Allowed In Full, $32,000 Reversed — Student Filer, Red Deer
Client: A full-time student with tuition credits and part-time earnings · Where: Red Deer, Alberta · Engagement: 11 weeks, fixed fee
Amount reversed$32,000
ObjectionAllowed in full
Account balanceNil
The situation — A full-time student with tuition credits and part-time earnings, Red Deer, Alberta
A full-time student with tuition credits and part-time earnings in Red Deer, Alberta had been reassessed for $32,000. 21 days were left on the objection deadline. The reassessment rested on medical expenses claimed on a calendar-year basis when a shifted window was worth far more.
What we did for A full-time student with tuition credits and part-time earnings, Red Deer, Alberta
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we reported the disposition and filed the principal residence designation for the year of sale, closing the late-designation exposure before the CRA raised it.
The result — A full-time student with tuition credits and part-time earnings, Red Deer, Alberta
The appeals officer allowed the objection in full. $32,000 was reversed and the account returned to a nil balance.
Case Study 4 · Planning that cut the bill
Remuneration Review Saved $9,500 Across Corporate And Personal Returns — US-Dividend Investor, Mississauga
Client: A taxpayer with US-source dividends · Where: Mississauga, Ontario · Engagement: 8 weeks, fixed fee
Combined saving$9,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A taxpayer with US-source dividends, Mississauga, Ontario
Nothing was wrong at a taxpayer with US-source dividends in Mississauga, Ontario. The filings were on time and accurate. What they were not was planned. A home sale never reported on the basis that the gain was exempt anyway had never been reviewed.
What we did for A taxpayer with US-source dividends, Mississauga, Ontario
We carried the capital loss back against gains reported in the prior three years and generated a refund rather than a carry-forward balance. We ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands.
The result — A taxpayer with US-source dividends, Mississauga, Ontario
$9,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 5 · Cash and remittance control
Remittance Schedule Corrected, $155,000 Refunded — First-Year Physician, Regina
Client: A physician in their first year of practice · Where: Regina, Saskatchewan · Engagement: 11 weeks, fixed fee
Overpayment refunded$155,000
Late remittances sinceZero
ScheduleAutomated
The situation — A physician in their first year of practice, Regina, Saskatchewan
Remittances at a physician in their first year of practice in Regina, Saskatchewan were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat a rental property reported without any capital cost allowance analysis.
What we did for A physician in their first year of practice, Regina, Saskatchewan
We reset the medical expense claim window, transferred credits between spouses, and applied the tuition and disability amounts to the return that used them. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A physician in their first year of practice, Regina, Saskatchewan
Penalties stopped from the following remittance onwards, and $155,000 of overpaid instalments was refunded.
Case Study 6 · Missed incentive claimed
$121,000 Credit Claim Filed And Accepted Without Adjustment — Gig-Economy Driver, Calgary
Client: A gig-economy driver · Where: Calgary, Alberta · Engagement: 3 weeks, fixed fee
Claim value$121,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A gig-economy driver, Calgary, Alberta
A gig-economy driver in Calgary, Alberta assumed the credits did not apply to a business its size. Medical expenses claimed on a calendar-year basis when a shifted window was worth far more meant they had applied all along.
What we did for A gig-economy driver, Calgary, Alberta
We identified the qualifying activity and built the documentation to support it. Then we recalculated the instalments on the current year’s expected income rather than the prior year’s, which stopped the instalment interest from growing.
The result — A gig-economy driver, Calgary, Alberta
$121,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
