6 T1 Adjustment Request 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 t1 adjustment request work, not a general example.
Case Study 1 · Records and systems rebuilt
33 Months Reconciled And $7,200 Of Input Tax Recovered — Gig-Economy Driver, Kitchener
A gig-economy driver in Kitchener, Ontario was carrying RRSP room accumulated over eight years and never used in a high-income year. Nothing reconciled, and every filing started with 33 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We reset the medical expense claim window, transferred credits between spouses, and applied the tuition and disability amounts to the return that used them, then set the routine that keeps it clean.
The result
33 months reconciled to the bank. The close now takes 8 days, and $7,200 of previously unclaimable input tax was recovered in the process.
Case Study 2 · Backlog brought current
Collections Halted And $140,000 Cut From A 3-Year Backlog — Retiree Drawing From Three, Kelowna
Client: A retiree drawing from three sources · Where: Kelowna, British Columbia · Engagement: 4 weeks, fixed fee
Balance reduced by$140,000
Backlog cleared3 years
CollectionsHalted
The situation
By the time a retiree drawing from three sources in Kelowna, British Columbia called, 3 years were outstanding and the CRA had assessed on estimates. Underneath it sat three years of returns filed without the slips that had been mailed to an old address.
What we did
We reconstructed the records year by year and carried the capital loss back against gains reported in the prior three years and generated a refund rather than a carry-forward balance. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $140,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Scaling without breaking
Growth Handled Without A Missed Filing, $121,000 Freed — Two-Income Household with Rental, Mississauga
Client: A two-income household with rental property · Where: Mississauga, Ontario · Engagement: 9 weeks, fixed fee
Cash freed$121,000
Compliance failuresNone
ReportingMonthly
The situation
A two-income household with rental property in Mississauga, Ontario was opening in a second province — different filing obligations, a different payroll regime, and a rental property reported without any capital cost allowance analysis already in the file.
What we did
We filed the outstanding T1135 disclosures under the voluntary disclosure route before the CRA raised them 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. $121,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 4 · Deadline rescue
Filed On Time From A Standing Start, $32,500 Penalty Avoided — Physician in Their First, Halifax
Client: A physician in their first year of practice · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Penalty avoided$32,500
Turnaround7 weeks
FiledOn time
The situation
A physician in their first year of practice in Halifax, Nova Scotia came to us 7 weeks before its filing deadline with foreign accounts that had crossed the T1135 threshold two years earlier. A late filing would have triggered a penalty of roughly $32,500 before interest.
What we did
We worked backwards from the deadline. 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, 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 $32,500 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 5 · Objection and relief
$84,000 Of Penalties And Interest Cancelled On Relief — First-Time Home Buyer, Red Deer
Client: A first-time home buyer · Where: Red Deer, Alberta · Engagement: 3 weeks, fixed fee
Penalties and interest cancelled$84,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $84,000 landed at a first-time home buyer in Red Deer, Alberta following a desk review. The auditor had not seen the records behind medical expenses claimed on a calendar-year basis when a shifted window was worth far more.
What we did
We reset the medical expense claim window, transferred credits between spouses, and applied the tuition and disability amounts to the return that used them, then set out the legislative basis for the position alongside the documents supporting it.
The result
$84,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 6 · Planning that cut the bill
$11,500 Cut From The Annual Tax Bill — Commissioned Salesperson, Guelph
A commissioned salesperson in Guelph, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly and still left RRSP room accumulated over eight years and never used in a high-income year on the table.
What we did
We modelled the current position against the alternatives before changing anything, then carried the capital loss back against gains reported in the prior three years and generated a refund rather than a carry-forward balance.
The result
The change saved $11,500 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 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.
