6 worked Post-Assessment Review Assistance 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 post-assessment review assistance work, not a specific client's file.
Case Study 1 · Objection and relief
Desk-Review Assessment Of $53,000 Vacated — Voluntary Disclosure Applicant, Kitchener
Client: A business owner considering a voluntary disclosure · Where: Kitchener, Ontario · Engagement: 4 weeks, fixed fee
Assessment vacated$53,000
Supporting recordsNow on file
AccountCleared
The situation — A business owner considering a voluntary disclosure, Kitchener, Ontario
A business owner considering a voluntary disclosure in Kitchener, Ontario was carrying $53,000 of penalties and interest. The charges arose from a waiver signed at the counter that kept an otherwise closed year open with no end date. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A business owner considering a voluntary disclosure, Kitchener, Ontario
We kept the waiver narrowed to the issue actually under review and let the remaining years close on the normal reassessment period. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A business owner considering a voluntary disclosure, Kitchener, Ontario
The assessment was vacated. $53,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 2 · Cash and remittance control
$63,000 Of Working Capital Freed From The Tax Cycle — Director Facing Assessment, Kelowna
Client: A business owner with a director liability assessment · Where: Kelowna, British Columbia · Engagement: 6 weeks, fixed fee
Working capital freed$63,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A business owner with a director liability assessment, Kelowna, British Columbia
A business owner with a director liability assessment in Kelowna, British Columbia was profitable on paper and short of cash every month. A proposal letter with a 30-day response window and no supporting records assembled explained most of the gap.
What we did for A business owner with a director liability assessment, Kelowna, British Columbia
We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A business owner with a director liability assessment, Kelowna, British Columbia
$63,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Client: A shareholder assessed on a taxable benefit · Where: Mississauga, Ontario · Engagement: 7 weeks, fixed fee
Proposed tax cleared$19,000
Review duration7 weeks
OutcomeNo change
The situation — A shareholder assessed on a taxable benefit, Mississauga, Ontario
A shareholder assessed on a taxable benefit in Mississauga, Ontario was selected for review. A director liability assessment for a corporation that had already stopped operating had shown up in the CRA's automated matching. The proposed adjustment on post-assessment review assistance came to $19,000.
What we did for A shareholder assessed on a taxable benefit, Mississauga, Ontario
We requested the auditor’s working papers and report to see how the assessment had been built before answering any of it. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A shareholder assessed on a taxable benefit, Mississauga, Ontario
The review closed with no change. $19,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 4 · Backlog brought current
7 Years Filed, $34,500 Removed From The Assessed Balance — Professional Under Lifestyle Audit, Halifax
Client: A professional under a lifestyle audit · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Years filed7
Assessed balance removed$34,500
CollectionsStopped
The situation — A professional under a lifestyle audit, Halifax, Nova Scotia
A professional under a lifestyle audit in Halifax, Nova Scotia had not filed for 7 years. The CRA had issued arbitrary assessments. The business was carrying an audit conducted over the phone, with nothing on file showing what had been provided or when. That came on top of a growing interest balance.
What we did for A professional under a lifestyle audit, Halifax, Nova Scotia
We started with the oldest year and worked forward so each year's closing balances fed the next. We answered each query in writing with an indexed document package, so the file showed exactly what the auditor had received and on what date. We filed the years in sequence rather than all at once.
The result — A professional under a lifestyle audit, Halifax, Nova Scotia
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $34,500 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 5 · Deadline rescue
Filed On Time From A Standing Start, $86,000 Penalty Avoided — Taxpayer Relief Applicant, Red Deer
Client: A taxpayer applying for relief from penalties and interest · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Penalty avoided$86,000
Turnaround7 weeks
FiledOn time
The situation — A taxpayer applying for relief from penalties and interest, Red Deer, Alberta
A taxpayer applying for relief from penalties and interest in Red Deer, Alberta came to us 7 weeks before its filing deadline. The file came with six years of unfiled corporate and personal returns and an active collections file. A late filing would have triggered a penalty of roughly $86,000 before interest.
What we did for A taxpayer applying for relief from penalties and interest, Red Deer, Alberta
We worked backwards from the deadline. We brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A taxpayer applying for relief from penalties and interest, Red Deer, Alberta
The return was filed on time and complete. The $86,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 6 · Planning that cut the bill
$66,000 Cut From The Annual Tax Bill — Employer Under Payroll Review, Guelph
Client: A company facing a payroll trust examination · Where: Guelph, Ontario · Engagement: 7 weeks, fixed fee
First-year saving$66,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A company facing a payroll trust examination, Guelph, Ontario
A company facing a payroll trust examination in Guelph, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left an objection deadline that had passed with no extension applied for on the table.
What we did for A company facing a payroll trust examination, Guelph, Ontario
We modelled the current position against the alternatives before changing anything. Then we filed the Tax Court appeal inside the window and resolved the remaining adjustments before a hearing date was needed.
The result — A company facing a payroll trust examination, Guelph, Ontario
The change saved $66,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
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.
