6 Post-Mortem Tax Planning 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 post-mortem tax planning work, not a general example.
Case Study 1 · Deadline rescue
$141,000 Late-Filing Penalty Cancelled On Relief Application — Family Trust with Three, Ottawa
Client: A family trust with three beneficiaries · Where: Ottawa, Ontario · Engagement: 10 weeks, fixed fee
Penalty cancelled$141,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A family trust with three beneficiaries in Ottawa, Ontario had already missed one deadline and was about to miss a second. Behind it sat a graduated rate estate designation missed on the first return, defaulting the estate to top-rate taxation, and a penalty of $141,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then implemented an estate freeze with a supported valuation, capping the current generation’s exposure and moving future growth to the successors.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $141,000 of the penalty already assessed on the earlier year.
Case Study 2 · Planning that cut the bill
Remuneration Review Saved $66,000 Across Corporate And Personal Returns — Family Transferring a Farm, Regina
Client: A family transferring a farm to the next generation · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Combined saving$66,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a family transferring a farm to the next generation in Regina, Saskatchewan — the filings were on time and accurate. What they were not was planned. A final return filed without the rights-or-things election, leaving a second set of credits unused had never been reviewed.
What we did
We made the graduated rate estate designation and re-filed, moving the estate off top-marginal-rate taxation for its first three years, 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
$66,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 3 · Missed incentive claimed
$65,000 Credit Claim Filed And Accepted Without Adjustment — Family with a Cottage, Lethbridge
Client: A family with a cottage held in trust · Where: Lethbridge, Alberta · Engagement: 7 weeks, fixed fee
Claim value$65,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A family with a cottage held in trust in Lethbridge, Alberta assumed the credits did not apply to a business its size. A farm transfer completed without using the intergenerational rollover meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and filed the separate rights-or-things return alongside the final T1, claiming a second set of personal credits.
The result
$65,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 4 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $46,000 Saved Each Year — Executor Administering an Estate, Surrey
Client: An executor administering an estate · Where: Surrey, British Columbia · Engagement: 10 weeks, fixed fee
Annual saving$46,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
An executor administering an estate in Surrey, British Columbia had outgrown the structure it started with. A farm transfer completed without using the intergenerational rollover was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and filed the outstanding T3 returns with full beneficial-ownership schedules and secured relief on the late-filing penalty — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $46,000 a year while removing the exposure the old one carried.
Case Study 5 · Records and systems rebuilt
21 Months Reconciled And $4,800 Of Input Tax Recovered — Trustee of an Alter-Ego, Victoria
Client: A trustee of an alter-ego trust · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Months reconciled21
Input tax recovered$4,800
Close time8 days
The situation
A trustee of an alter-ego trust in Victoria, British Columbia was carrying a family trust approaching its 21-year deemed disposition with no plan. Nothing reconciled, and every filing started with 21 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We implemented an estate freeze with a supported valuation, capping the current generation’s exposure and moving future growth to the successors, then set the routine that keeps it clean.
The result
21 months reconciled to the bank. The close now takes 8 days, and $4,800 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Scaling without breaking
Growth Handled Without A Missed Filing, $34,500 Freed — Spousal Trust Following a, Vancouver
Client: A spousal trust following a death · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Cash freed$34,500
Compliance failuresNone
ReportingMonthly
The situation
A spousal trust following a death in Vancouver, British Columbia was opening in a second province — different filing obligations, a different payroll regime, and a graduated rate estate designation missed on the first return, defaulting the estate to top-rate taxation already in the file.
What we did
We made the graduated rate estate designation and re-filed, moving the estate off top-marginal-rate taxation for its first three years and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $34,500 of cash was released, and the monthly reporting now flags a problem while it is still small.
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.
