6 Repatriation and Dividend 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 repatriation and dividend planning work, not a general example.
Case Study 1 · Structure rebuilt
Holding Structure Added, $44,000 Saved Annually — Canadian Resident with a, Edmonton
Client: A Canadian resident with a US rental property · Where: Edmonton, Alberta · Engagement: 6 weeks, fixed fee
Annual saving$44,000
ReorganisationTax-neutral
StructureMatches operations
The situation
A Canadian resident with a US rental property in Edmonton, Alberta was carrying a US LLC taxed as a corporation in Canada, producing double tax on the same income, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $44,000, and the reorganisation itself was tax-neutral.
Case Study 2 · Deadline rescue
Filed On Time From A Standing Start, $38,500 Penalty Avoided — Dual Citizen with a, Winnipeg
Client: A dual citizen with a US retirement account · Where: Winnipeg, Manitoba · Engagement: 7 weeks, fixed fee
Penalty avoided$38,500
Turnaround7 weeks
FiledOn time
The situation
A dual citizen with a US retirement account in Winnipeg, Manitoba came to us 7 weeks before its filing deadline with US tax paid but no foreign tax credit claimed on the Canadian return. A late filing would have triggered a penalty of roughly $38,500 before interest.
What we did
We worked backwards from the deadline. We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $38,500 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $111,000 Refunded — US Citizen Living in, Surrey
Client: A US citizen living in Canada · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Overpayment refunded$111,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a US citizen living in Canada in Surrey, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net.
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 moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $111,000 of overpaid instalments was refunded.
Case Study 4 · Cross-border exposure resolved
$41,000 Of Excess Withholding Refunded On Election — Emigrant Who Left Canada, Saskatoon
Client: An emigrant who left Canada mid-year · Where: Saskatoon, Saskatchewan · Engagement: 4 weeks, fixed fee
Withholding refunded$41,000
ElectionFiled and accepted
Cross-border reportingConsistent
The situation
An emigrant who left Canada mid-year in Saskatoon, Saskatchewan was paying tax in two countries on one stream of income, because foreign accounts that had passed the $100,000 T1135 threshold three years earlier had never been reviewed against the treaty.
What we did
We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward and coordinated the timing so the credit claimed in Canada matched the tax actually paid abroad.
The result
$41,000 of excess withholding was refunded and the exposure closed. Both sides of the border now report consistently, which is what keeps the credit claimable.
Case Study 5 · Records and systems rebuilt
18 Months Reconciled And $4,700 Of Input Tax Recovered — Canadian Corporation with US, Burnaby
Client: A Canadian corporation with US customers · Where: Burnaby, British Columbia · Engagement: 11 weeks, fixed fee
Months reconciled18
Input tax recovered$4,700
Close time10 days
The situation
A Canadian corporation with US customers in Burnaby, British Columbia was carrying a departure year filed as a normal resident return with no deemed disposition reported. Nothing reconciled, and every filing started with 18 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund, then set the routine that keeps it clean.
The result
18 months reconciled to the bank. The close now takes 10 days, and $4,700 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $28,500 Across Corporate And Personal Returns — Canadian with a US, Regina
Client: A Canadian with a US employer · Where: Regina, Saskatchewan · Engagement: 9 weeks, fixed fee
Combined saving$28,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a Canadian with a US employer in Regina, Saskatchewan — the filings were on time and accurate. What they were not was planned. A US LLC taxed as a corporation in Canada, producing double tax on the same income had never been reviewed.
What we did
We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely, 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
$28,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
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.
