6 Nominee Director 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 nominee director services work, not a general example.
Case Study 1 · Planning that cut the bill
$19,000 Saved By Correcting What Prior Filings Had Missed — Family Business Adding a, Red Deer
Client: A family business adding a second class of shares · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Saving identified$19,000
RecurringYes
Positions documentedAll
The situation
A family business adding a second class of shares in Red Deer, Alberta asked for a second opinion on nominee director services after three years of rising tax. The review found dividends paid for three years with no directors’ resolutions behind them.
What we did
We built the comparison first — current structure against two alternatives — and then reconstructed the minute book with resolutions for each historical dividend and share transaction.
The result
First-year saving of $19,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $15,500 Reversed — Contractor Incorporating for Liability, Calgary
Client: A contractor incorporating for liability reasons · Where: Calgary, Alberta · Engagement: 8 weeks, fixed fee
Amount reversed$15,500
ObjectionAllowed in full
Account balanceNil
The situation
A contractor incorporating for liability reasons in Calgary, Alberta had been reassessed for $15,500 and had 15 days left on the objection deadline. The reassessment rested on a corporation dissolved administratively for missed annual returns while still operating.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA.
The result
The appeals officer allowed the objection in full. $15,500 was reversed and the account returned to a nil balance.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $131,000 Across 6 Open Years — Consultant Incorporating After Two, Saskatoon
Client: A consultant incorporating after two years of self-employment · Where: Saskatoon, Saskatchewan · Engagement: 6 weeks, fixed fee
Recovered$131,000
Open years claimed6
Ongoing trackingIn place
The situation
An incentive review at a consultant incorporating after two years of self-employment in Saskatoon, Saskatchewan started from a simple question: what has never been claimed? The answer ran to 6 years, driven by dividends paid for three years with no directors’ resolutions behind them.
What we did
We restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $131,000 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 4 · Cash and remittance control
Remittance Schedule Corrected, $35,500 Refunded — Founder Setting Up a, Moncton
Client: A founder setting up a holding structure · Where: Moncton, New Brunswick · Engagement: 11 weeks, fixed fee
Overpayment refunded$35,500
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a founder setting up a holding structure in Moncton, New Brunswick were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle.
What we did
We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $35,500 of overpaid instalments was refunded.
Case Study 5 · Structure rebuilt
Corporate Structure Rebuilt For $44,000 Of Annual Savings — E-Commerce Seller Incorporating Federally, Edmonton
Client: An e-commerce seller incorporating federally · Where: Edmonton, Alberta · Engagement: 5 weeks, fixed fee
Saving per year$44,000
DocumentationComplete
Transfer basisRollover
The situation
The structure at an e-commerce seller incorporating federally in Edmonton, Alberta had been set up years earlier for a business that no longer existed, and GST/HST collected for eight months before the RT account was ever opened had become expensive.
What we did
We reconstructed the minute book with resolutions for each historical dividend and share transaction. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result
$44,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 6 · CRA review defended
$59,000 Proposed Adjustment Withdrawn In Full — Startup Preparing for Its, Brampton
Client: A startup preparing for its first investment round · Where: Brampton, Ontario · Engagement: 8 weeks, fixed fee
Adjustment withdrawn$59,000
File closed in8 weeks
Penalties assessedNone
The situation
A startup preparing for its first investment round in Brampton, Ontario received a proposal letter opening a review of nominee director services. The CRA had identified dividends paid for three years with no directors’ resolutions behind them and proposed an adjustment of $59,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $59,000 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
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.
