6 Non-Resident Corporation Tax Return 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 non-resident corporation tax return work, not a general example.
Case Study 1 · Backlog brought current
$95,000 Of Arbitrary Assessments Vacated After 7 Years — Franchise Operator with Three, Burnaby
Client: A franchise operator with three locations · Where: Burnaby, British Columbia · Engagement: 6 weeks, fixed fee
Arbitrary tax vacated$95,000
Years brought current7
Account statusCurrent
The situation
7 years of unfiled returns had turned into notional assessments at a franchise operator with three locations in Burnaby, British Columbia, with a small business limit quietly shared across three associated corporations nobody had mapped underneath. Collections had already started.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 7 years were accepted as filed. $95,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 7 years.
Case Study 2 · Deadline rescue
$77,000 Late-Filing Penalty Cancelled On Relief Application — Incorporated Trades Business, Regina
Client: An incorporated trades business · Where: Regina, Saskatchewan · Engagement: 7 weeks, fixed fee
Penalty cancelled$77,000
Relief applicationGranted
ReturnAccepted as filed
The situation
An incorporated trades business in Regina, Saskatchewan had already missed one deadline and was about to miss a second. Behind it sat two corporations under common control filing as if each had its own $500,000 limit, and a penalty of $77,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $77,000 of the penalty already assessed on the earlier year.
Case Study 3 · Planning that cut the bill
Remuneration Review Saved $32,000 Across Corporate And Personal Returns — Professional Corporation, Red Deer
Client: A professional corporation · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Combined saving$32,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a professional corporation in Red Deer, Alberta — the filings were on time and accurate. What they were not was planned. Passive investment income that had crossed the $50,000 grind threshold unnoticed had never been reviewed.
What we did
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request, and 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
$32,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 4 · Missed incentive claimed
$95,000 In Credits Claimed That Prior Filings Had Missed — Corporately-Owned Rental Portfolio, Windsor
A corporately-owned rental portfolio in Windsor, Ontario had been filing for 6 years without ever claiming the incentives its activity qualified for. Behind that sat two corporations under common control filing as if each had its own $500,000 limit.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down.
The result
$95,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 5 · Structure rebuilt
Holding Structure Added, $32,000 Saved Annually — CCPC with Two Shareholders, Barrie
Client: A CCPC with two shareholders · Where: Barrie, Ontario · Engagement: 6 weeks, fixed fee
Annual saving$32,000
ReorganisationTax-neutral
StructureMatches operations
The situation
A CCPC with two shareholders in Barrie, Ontario was carrying a balance-due date the owner believed was the same as the filing date, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $32,000, and the reorganisation itself was tax-neutral.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $18,000 In Unclaimed Input Tax Found — Incorporated Consultancy, Guelph
An incorporated consultancy in Guelph, Ontario could not answer basic questions about its own numbers, because a small business limit quietly shared across three associated corporations nobody had mapped sat between the bank statements and the ledger.
What we did
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $18,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
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.
