6 worked NR4 Information Return 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 nr4 information return work, not a specific client's file.
Case Study 1 · Backlog brought current
$31,000 Of Arbitrary Assessments Vacated After 3 Years — Non-Resident Performer, Burnaby
Client: A non-resident performer working in Canada · Where: Burnaby, British Columbia · Engagement: 11 weeks, fixed fee
Arbitrary tax vacated$31,000
Years brought current3
Account statusCurrent
The situation — A non-resident performer working in Canada, Burnaby, British Columbia
3 years of unfiled returns had turned into notional assessments at a non-resident performer working in Canada in Burnaby, British Columbia, with a newcomer year with nothing in the file to show what the foreign property was worth on the date of arrival underneath. Collections had already started.
What we did for A non-resident performer working in Canada, Burnaby, British Columbia
We worked the treaty tie-breaker in order - permanent home, then centre of vital interests, then habitual abode - and put the supporting facts in the file rather than asserting the conclusion on the return, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A non-resident performer working in Canada, Burnaby, British Columbia
All 3 years were accepted as filed. $31,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $100,000 Reversed — Dual-Resident Professional, Moncton
Client: A dual-resident professional · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Amount reversed$100,000
ObjectionAllowed in full
Account balanceNil
The situation — A dual-resident professional, Moncton, New Brunswick
A dual-resident professional in Moncton, New Brunswick had been reassessed for $100,000 and had 13 days left on the objection deadline. The reassessment rested on a house in Canada still available for occupation and a spouse still resident, while the returns were filed as a non-resident.
What we did for A dual-resident professional, Moncton, New Brunswick
We filed the objection inside the deadline with a complete submission rather than a placeholder, and filed the section 216 returns for the open years so the rent was taxed on a net basis after allowable expenses, and recovered the excess withholding as a refund.
The result — A dual-resident professional, Moncton, New Brunswick
The appeals officer allowed the objection in full. $100,000 was reversed and the account returned to a nil balance.
Case Study 3 · Scaling without breaking
Second-Province Expansion Handled, $77,000 Of Cash Released — First-Year Resident, Vancouver
Client: A first-year Canadian resident · Where: Vancouver, British Columbia · Engagement: 11 weeks, fixed fee
Cash released$77,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A first-year Canadian resident, Vancouver, British Columbia
Revenue at a first-year Canadian resident in Vancouver, British Columbia was up sharply and cash was tighter than ever. Underneath it sat a non-resident disposition of Canadian property completed with no clearance certificate on file and a quarter of the price still held back.
What we did for A first-year Canadian resident, Vancouver, British Columbia
We filed the section 217 election so the Canadian pension and benefit income was taxed under the ordinary rate structure rather than at the flat withholding rate, after running the calculation both ways. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result — A first-year Canadian resident, Vancouver, British Columbia
$77,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 4 · Missed incentive claimed
$88,000 Credit Claim Filed And Accepted Without Adjustment — Inbound Corporate Assignee, Halifax
Client: An inbound corporate assignee · Where: Halifax, Nova Scotia · Engagement: 9 weeks, fixed fee
Claim value$88,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — An inbound corporate assignee, Halifax, Nova Scotia
An inbound corporate assignee in Halifax, Nova Scotia assumed the credits did not apply to a business its size. Withholding taken on gross Canadian rent for three years with no section 216 return ever filed meant they had applied all along.
What we did for An inbound corporate assignee, Halifax, Nova Scotia
We identified the qualifying activity, built the documentation to support it, and documented the fair market value of each property as at the date residency began, so the deemed acquisition cost was on file long before a sale put it in issue.
The result — An inbound corporate assignee, Halifax, Nova Scotia
$88,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 5 · Deadline rescue
$117,000 Late-Filing Penalty Cancelled On Relief Application — Non-Resident Residential Landlord, Red Deer
Client: A non-resident residential landlord · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Penalty cancelled$117,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A non-resident residential landlord, Red Deer, Alberta
A non-resident residential landlord in Red Deer, Alberta had already missed one deadline and was about to miss a second. Behind it sat rent remitted abroad in full by a Canadian agent who had never been told the withholding was their obligation, and a penalty of $117,000 was accruing.
What we did for A non-resident residential landlord, Red Deer, Alberta
We split the work into what had to happen before the deadline and what could follow it, then counted the days of presence in Canada year by year, established that the deemed residence rule had been triggered, and brought the world-income returns current for the affected years.
The result — A non-resident residential landlord, Red Deer, Alberta
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $117,000 of the penalty already assessed on the earlier year.
Case Study 6 · Cash and remittance control
$102,000 Of Working Capital Freed From The Tax Cycle — Newcomer with Foreign Property, Lethbridge
Client: A newcomer holding foreign property · Where: Lethbridge, Alberta · Engagement: 6 weeks, fixed fee
Working capital freed$102,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A newcomer holding foreign property, Lethbridge, Alberta
A newcomer holding foreign property in Lethbridge, Alberta was profitable on paper and short of cash every month. A departure year filed as an ordinary resident return, with no deemed disposition reported and no list of the properties owned on the departure date explained most of the gap.
What we did for A newcomer holding foreign property, Lethbridge, Alberta
We split the year at the residency date, prorated the personal credits to the days of residency, and refiled the years that had claimed the full amounts and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A newcomer holding foreign property, Lethbridge, Alberta
$102,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
