6 Tax Court Accounting Support 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 tax court accounting support work, not a general example.
Case Study 1 · Backlog brought current
6 Years Filed, $46,000 Removed From The Assessed Balance — Importer Under a Customs, Brampton
Client: An importer under a customs and GST audit · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Years filed6
Assessed balance removed$46,000
CollectionsStopped
The situation
An importer under a customs and GST audit in Brampton, Ontario had not filed for 6 years. The CRA had issued arbitrary assessments, and the business was carrying a proposal letter with a 30-day response window and no supporting records assembled on top of a growing interest balance.
What we did
We started with the oldest year and worked forward so each year's closing balances fed the next. We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely, filing the years in sequence rather than all at once.
The result
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $46,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 2 · Cash and remittance control
Instalments Rebased, $149,000 Of Cash Returned To The Business — Contractor Facing a Proposed, Ottawa
Client: A contractor facing a proposed reassessment · Where: Ottawa, Ontario · Engagement: 10 weeks, fixed fee
Cash returned$149,000
Instalment basisCurrent year
ReviewedQuarterly
The situation
A contractor facing a proposed reassessment in Ottawa, Ontario was paying instalments calculated on a prior year that no longer reflected the business. An objection deadline that had passed with no extension applied for was tying up $149,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action.
The result
$149,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 3 · Sale and succession
Share Sale Restructured, $690,000 Less Tax On Closing — Corporation Under a GST/HST, Kelowna
Client: A corporation under a GST/HST review · Where: Kelowna, British Columbia · Engagement: 10 weeks, fixed fee
Tax saved on closing$690,000
PriceAs agreed
Post-closing adjustmentsNone
The situation
A corporation under a GST/HST review in Kelowna, British Columbia was preparing to sell. Due diligence surfaced a single shareholder holding every share, with no room to multiply the exemption, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $690,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 4 · Records and systems rebuilt
22 Months Reconciled And $19,500 Of Input Tax Recovered — Professional Under a Lifestyle, Regina
Client: A professional under a lifestyle audit · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Months reconciled22
Input tax recovered$19,500
Close time7 days
The situation
A professional under a lifestyle audit in Regina, Saskatchewan was carrying a net-worth assessment built on unexplained deposits that were actually loan proceeds. Nothing reconciled, and every filing started with 22 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly, then set the routine that keeps it clean.
The result
22 months reconciled to the bank. The close now takes 7 days, and $19,500 of previously unclaimable input tax was recovered in the process.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $80,000 Across 5 Open Years — Taxpayer with Frozen Bank, Winnipeg
Client: A taxpayer with frozen bank accounts · Where: Winnipeg, Manitoba · Engagement: 8 weeks, fixed fee
Recovered$80,000
Open years claimed5
Ongoing trackingIn place
The situation
An incentive review at a taxpayer with frozen bank accounts in Winnipeg, Manitoba started from a simple question: what has never been claimed? The answer ran to 5 years, driven by a proposal letter with a 30-day response window and no supporting records assembled.
What we did
We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $80,000 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 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $48,000 — Restaurant Under a Net-Worth, Guelph
Client: A restaurant under a net-worth audit · Where: Guelph, Ontario · Engagement: 6 weeks, fixed fee
Late-filing penalty avoided$48,000
Filed with19 days to spare
Next yearPapers ready
The situation
With the deadline for tax court accounting support weeks away, a restaurant under a net-worth audit in Guelph, Ontario was carrying a proposal letter with a 30-day response window and no supporting records assembled. The exposure if the date slipped was around $48,000.
What we did
We brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 19 days to spare. $48,000 in late-filing penalties avoided, and the working papers are ready for the following year.
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.
