6 Non-Resident 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 non-resident tax services work, not a general example.
Case Study 1 · Planning that cut the bill
$38,000 Cut From The Annual Tax Bill — Inbound Transferee on Assignment, Vancouver
Client: An inbound transferee on assignment · Where: Vancouver, British Columbia · Engagement: 7 weeks, fixed fee
First-year saving$38,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation
An inbound transferee on assignment in Vancouver, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly and still left US tax paid but no foreign tax credit claimed on the Canadian return on the table.
What we did
We modelled the current position against the alternatives before changing anything, then filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely.
The result
The change saved $38,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 2 · CRA review defended
$108,000 Proposed Adjustment Withdrawn In Full — US Citizen Living in, Victoria
Client: A US citizen living in Canada · Where: Victoria, British Columbia · Engagement: 5 weeks, fixed fee
Adjustment withdrawn$108,000
File closed in5 weeks
Penalties assessedNone
The situation
A US citizen living in Canada in Victoria, British Columbia received a proposal letter opening a review of non-resident tax services. The CRA had identified foreign accounts that had passed the $100,000 T1135 threshold three years earlier and proposed an adjustment of $108,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $108,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.
Case Study 3 · Sale and succession
Intergenerational Transfer Completed With $225,000 Deferred — Non-Resident Owning Canadian Rental, Surrey
Client: A non-resident owning Canadian rental property · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Tax deferred$225,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a non-resident owning Canadian rental property in Surrey, British Columbia had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable.
What we did
We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$225,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $13,000 In Unclaimed Input Tax Found — Canadian with a US, Lethbridge
Client: A Canadian with a US employer · Where: Lethbridge, Alberta · Engagement: 6 weeks, fixed fee
Unclaimed tax found$13,000
Records rebuilt25 months
ProcessDocumented
The situation
A Canadian with a US employer in Lethbridge, Alberta could not answer basic questions about its own numbers, because 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net sat between the bank statements and the ledger.
What we did
We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward, 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, $13,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Missed incentive claimed
$33,500 In Credits Claimed That Prior Filings Had Missed — Canadian Resident with a, Regina
Client: A Canadian resident with a US rental property · Where: Regina, Saskatchewan · Engagement: 4 weeks, fixed fee
Credits claimed$33,500
Years adjusted5
Review outcomeNo adjustment
The situation
A Canadian resident with a US rental property in Regina, Saskatchewan had been filing for 5 years without ever claiming the incentives its activity qualified for. Behind that sat 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely.
The result
$33,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 6 · Backlog brought current
$141,000 Of Arbitrary Assessments Vacated After 7 Years — Snowbird Spending Winters in, Ottawa
Client: A snowbird spending winters in Arizona · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Arbitrary tax vacated$141,000
Years brought current7
Account statusCurrent
The situation
7 years of unfiled returns had turned into notional assessments at a snowbird spending winters in Arizona in Ottawa, Ontario, with US tax paid but no foreign tax credit claimed on the Canadian return underneath. Collections had already started.
What we did
We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused, 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. $141,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 7 years.
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.
