6 ROE Correction and Reissue 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 roe correction and reissue work, not a general example.
Case Study 1 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $67,000 Saved Each Year — Dental Practice, Vancouver
Client: A dental practice · Where: Vancouver, British Columbia · Engagement: 7 weeks, fixed fee
Annual saving$67,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A dental practice in Vancouver, British Columbia had outgrown the structure it started with. A director facing a personal assessment for unremitted source deductions 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 moved the account to the correct remitter frequency, caught up the arrears, and filed a taxpayer relief request that cancelled the bulk of the 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 $67,000 a year while removing the exposure the old one carried.
Case Study 2 · Deadline rescue
9-Week Turnaround Beat The Deadline And Saved $127,000 — Restaurant with Heavy Seasonal, Lethbridge
Client: A restaurant with heavy seasonal turnover · Where: Lethbridge, Alberta · Engagement: 9 weeks, fixed fee
Late-filing penalty avoided$127,000
Filed with16 days to spare
Next yearPapers ready
The situation
With the deadline for roe correction and reissue weeks away, a restaurant with heavy seasonal turnover in Lethbridge, Alberta was carrying remittances still going out monthly after the business had moved to the accelerated threshold. The exposure if the date slipped was around $127,000.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 16 days to spare. $127,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Client: A retail chain across two provinces · Where: Barrie, Ontario · Engagement: 9 weeks, fixed fee
Overpayment refunded$82,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a retail chain across two provinces in Barrie, Ontario were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat long-term contractors who met every test for employment.
What we did
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $82,000 of overpaid instalments was refunded.
Case Study 4 · Scaling without breaking
Scaled To 82 Staff With $53,000 Of Working Capital Freed — Landscaping Company with Seasonal, Victoria
Client: A landscaping company with seasonal staff · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Headcount reached82
Working capital freed$53,000
Missed deadlinesZero
The situation
A landscaping company with seasonal staff in Victoria, British Columbia was growing fast — headcount to 82 in eighteen months — and the back office had not kept up. Company vehicles used personally with no logbook and no taxable benefit reported was the first thing to break.
What we did
We reviewed each contractor against the CRA’s control and integration tests, converted those who met the employment tests, and priced the transition before it was forced by a ruling, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 82 staff with no missed remittance and no late filing. $53,000 of working capital was freed in the process.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $42,000 Across 7 Open Years — 30-Employee Manufacturer, Regina
An incentive review at a 30-employee manufacturer in Regina, Saskatchewan started from a simple question: what has never been claimed? The answer ran to 7 years, driven by company vehicles used personally with no logbook and no taxable benefit reported.
What we did
We moved the account to the correct remitter frequency, caught up the arrears, and filed a taxpayer relief request that cancelled the bulk of the penalty, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $42,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 6 · Backlog brought current
$25,000 Of Arbitrary Assessments Vacated After 5 Years — Construction Firm with Union, London
Client: A construction firm with union and non-union crews · Where: London, Ontario · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$25,000
Years brought current5
Account statusCurrent
The situation
5 years of unfiled returns had turned into notional assessments at a construction firm with union and non-union crews in London, Ontario, with a director facing a personal assessment for unremitted source deductions underneath. Collections had already started.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 5 years were accepted as filed. $25,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 5 years.
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.
