6 worked Multiple-Year Tax Filing 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 multiple-year tax filing work, not a specific client's file.
Case Study 1 · Scaling without breaking
Scaled To 36 Staff With $85,000 Of Working Capital Freed — First-Year Physician, Barrie
Client: A physician in their first year of practice · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Headcount reached36
Working capital freed$85,000
Missed deadlinesZero
The situation — A physician in their first year of practice, Barrie, Ontario
A physician in their first year of practice in Barrie, Ontario was growing fast, with headcount reaching 36 in eighteen months. The back office had not kept up. A rental property reported without any capital cost allowance analysis was the first thing to break.
What we did for A physician in their first year of practice, Barrie, 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 built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A physician in their first year of practice, Barrie, Ontario
The business reached 36 staff with no missed remittance and no late filing. $85,000 of working capital was freed in the process.
Case Study 2 · Backlog brought current
Collections Halted And $140,000 Cut From A 3-Year Backlog — Pension-Splitting Retiree, Surrey
Client: A retiree splitting eligible pension income with a spouse · Where: Surrey, British Columbia · Engagement: 4 weeks, fixed fee
Balance reduced by$140,000
Backlog cleared3 years
CollectionsHalted
The situation — A retiree splitting eligible pension income with a spouse, Surrey, British Columbia
By the time a retiree splitting eligible pension income with a spouse in Surrey, British Columbia called, 3 years were outstanding. The CRA had assessed on estimates. Underneath it sat medical expenses claimed on a calendar-year basis when a shifted window was worth far more.
What we did for A retiree splitting eligible pension income with a spouse, Surrey, British Columbia
We reconstructed the records year by year. 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. Each filing replaced an arbitrary assessment with a real one.
The result — A retiree splitting eligible pension income with a spouse, Surrey, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $140,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Structure rebuilt
Corporate Structure Rebuilt For $17,500 Of Annual Savings — Commissioned Salesperson, Kelowna
Client: A commissioned salesperson · Where: Kelowna, British Columbia · Engagement: 8 weeks, fixed fee
Saving per year$17,500
DocumentationComplete
Transfer basisRollover
The situation — A commissioned salesperson, Kelowna, British Columbia
The structure at a commissioned salesperson in Kelowna, British Columbia dated from years earlier. It had been set up for a business that no longer existed. Three years of returns filed without the slips that had been mailed to an old address had become expensive.
What we did for A commissioned salesperson, Kelowna, British Columbia
We obtained the signed T2200 and rebuilt the employment-expense claim on the prescribed form with the supporting records attached to the file. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A commissioned salesperson, Kelowna, British Columbia
$17,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Client: An employee with foreign investment accounts · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Overpayment refunded$86,000
Late remittances sinceZero
ScheduleAutomated
The situation — An employee with foreign investment accounts, Halifax, Nova Scotia
Remittances at an employee with foreign investment accounts in Halifax, Nova Scotia were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat employment expenses claimed with no signed T2200 from the employer to support them.
What we did for An employee with foreign investment accounts, Halifax, Nova Scotia
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. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — An employee with foreign investment accounts, Halifax, Nova Scotia
Penalties stopped from the following remittance onwards, and $86,000 of overpaid instalments was refunded.
Case Study 5 · Planning that cut the bill
Remuneration Review Saved $28,000 Across Corporate And Personal Returns — Student Filer, Guelph
Client: A full-time student with tuition credits and part-time earnings · Where: Guelph, Ontario · Engagement: 6 weeks, fixed fee
Combined saving$28,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A full-time student with tuition credits and part-time earnings, Guelph, Ontario
Nothing was wrong at a full-time student with tuition credits and part-time earnings in Guelph, Ontario. The filings were on time and accurate. What they were not was planned. Years of small donation receipts claimed one at a time instead of pooled onto a single return had never been reviewed.
What we did for A full-time student with tuition credits and part-time earnings, Guelph, Ontario
We filed the outstanding T1135 disclosures under the voluntary disclosure route before the CRA raised them. 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 full-time student with tuition credits and part-time earnings, Guelph, Ontario
$28,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Objection and relief
$75,000 Of Penalties And Interest Cancelled On Relief — Self-Employed Consultant, Saskatoon
The situation — A self-employed consultant, Saskatoon, Saskatchewan
An assessment of $75,000 landed at a self-employed consultant in Saskatoon, Saskatchewan following a desk review. It turned on a home sale never reported on the basis that the gain was exempt anyway. The auditor had not seen the records behind it.
What we did for A self-employed consultant, Saskatoon, Saskatchewan
We pooled the carried-forward donation receipts onto the higher-income spouse’s return so the whole claim sat above the low-rate first tier. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A self-employed consultant, Saskatoon, Saskatchewan
$75,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
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.
