6 worked Personal Tax Filing Services 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 personal tax filing services work, not a specific client's file.
Case Study 1 · Planning that cut the bill
$21,000 Saved By Correcting What Prior Filings Had Missed — Self-Employed Consultant, Winnipeg
The situation — A self-employed consultant, Winnipeg, Manitoba
A self-employed consultant in Winnipeg, Manitoba asked for a second opinion on personal tax filing services. That followed three years of rising tax. The review found foreign accounts that had crossed the T1135 threshold two years earlier.
What we did for A self-employed consultant, Winnipeg, Manitoba
We built the comparison first: current structure against two alternatives. Then 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.
The result — A self-employed consultant, Winnipeg, Manitoba
First-year saving of $21,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 2 · Backlog brought current
Collections Halted And $139,000 Cut From A 4-Year Backlog — Student Filer, London
Client: A full-time student with tuition credits and part-time earnings · Where: London, Ontario · Engagement: 9 weeks, fixed fee
Balance reduced by$139,000
Backlog cleared4 years
CollectionsHalted
The situation — A full-time student with tuition credits and part-time earnings, London, Ontario
By the time a full-time student with tuition credits and part-time earnings in London, Ontario called, 4 years were outstanding. The CRA had assessed on estimates. Underneath it sat a rental property reported without any capital cost allowance analysis.
What we did for A full-time student with tuition credits and part-time earnings, London, Ontario
We reconstructed the records year by year. 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. Each filing replaced an arbitrary assessment with a real one.
The result — A full-time student with tuition credits and part-time earnings, London, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $139,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $68,000 Refunded — Employee with Foreign Accounts, Red Deer
Client: An employee with foreign investment accounts · Where: Red Deer, Alberta · Engagement: 9 weeks, fixed fee
Overpayment refunded$68,000
Late remittances sinceZero
ScheduleAutomated
The situation — An employee with foreign investment accounts, Red Deer, Alberta
Remittances at an employee with foreign investment accounts in Red Deer, Alberta were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat three years of returns filed without the slips that had been mailed to an old address.
What we did for An employee with foreign investment accounts, Red Deer, Alberta
We obtained the signed T2200 and rebuilt the employment-expense claim on the prescribed form with the supporting records attached to the file. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — An employee with foreign investment accounts, Red Deer, Alberta
Penalties stopped from the following remittance onwards, and $68,000 of overpaid instalments was refunded.
Case Study 4 · Scaling without breaking
Scaled To 61 Staff With $160,000 Of Working Capital Freed — Commissioned Salesperson, Kelowna
Client: A commissioned salesperson · Where: Kelowna, British Columbia · Engagement: 8 weeks, fixed fee
Headcount reached61
Working capital freed$160,000
Missed deadlinesZero
The situation — A commissioned salesperson, Kelowna, British Columbia
A commissioned salesperson in Kelowna, British Columbia was growing fast, with headcount reaching 61 in eighteen months. The back office had not kept up. Years of small donation receipts claimed one at a time instead of pooled onto a single return was the first thing to break.
What we did for A commissioned salesperson, Kelowna, British Columbia
We recalculated the instalments on the current year’s expected income rather than the prior year’s, which stopped the instalment interest from growing. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A commissioned salesperson, Kelowna, British Columbia
The business reached 61 staff with no missed remittance and no late filing. $160,000 of working capital was freed in the process.
Case Study 5 · Structure rebuilt
Corporate Structure Rebuilt For $15,500 Of Annual Savings — Pension-Splitting Retiree, Vancouver
Client: A retiree splitting eligible pension income with a spouse · Where: Vancouver, British Columbia · Engagement: 9 weeks, fixed fee
Saving per year$15,500
DocumentationComplete
Transfer basisRollover
The situation — A retiree splitting eligible pension income with a spouse, Vancouver, British Columbia
The structure at a retiree splitting eligible pension income with a spouse in Vancouver, British Columbia dated from years earlier. It had been set up for a business that no longer existed. A home sale never reported on the basis that the gain was exempt anyway had become expensive.
What we did for A retiree splitting eligible pension income with a spouse, Vancouver, British Columbia
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. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A retiree splitting eligible pension income with a spouse, Vancouver, British Columbia
$15,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $51,000 Across 4 Open Years — First-Year Physician, Hamilton
Client: A physician in their first year of practice · Where: Hamilton, Ontario · Engagement: 3 weeks, fixed fee
Recovered$51,000
Open years claimed4
Ongoing trackingIn place
The situation — A physician in their first year of practice, Hamilton, Ontario
An incentive review at a physician in their first year of practice in Hamilton, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years. It was driven by employment expenses claimed with no signed T2200 from the employer to support them.
What we did for A physician in their first year of practice, Hamilton, Ontario
We reset the medical expense claim window, transferred credits between spouses, and applied the tuition and disability amounts to the return that used them. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A physician in their first year of practice, Hamilton, Ontario
The credits produced $51,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
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.
