6 worked Taxpayer Relief Request case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to taxpayer relief request work, not a specific client's file.
Case Study 1 · Cash and remittance control
$129,000 Of Working Capital Freed From The Tax Cycle — Assessed Shareholder, Winnipeg
Client: A shareholder assessed on a taxable benefit · Where: Winnipeg, Manitoba · Engagement: 9 weeks, fixed fee
Working capital freed$129,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A shareholder assessed on a taxable benefit, Winnipeg, Manitoba
A shareholder assessed on a taxable benefit in Winnipeg, Manitoba was profitable on paper and short of cash every month. An objection deadline that had passed with no extension applied for explained most of the gap.
What we did for A shareholder assessed on a taxable benefit, Winnipeg, Manitoba
We answered each query in writing with an indexed document package, so the file showed exactly what the auditor had received and on what date. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A shareholder assessed on a taxable benefit, Winnipeg, Manitoba
$129,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 2 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $66,000 Saved Each Year — Corporation Under GST/HST Review, Windsor
Client: A corporation under a GST/HST review · Where: Windsor, Ontario · Engagement: 10 weeks, fixed fee
Annual saving$66,000
Tax on reorganisationDeferred
Elections filedOn time
The situation — A corporation under a GST/HST review, Windsor, Ontario
A corporation under a GST/HST review in Windsor, Ontario had outgrown the structure it started with. A proposal letter with a 30-day response window and no supporting records assembled was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for A corporation under a GST/HST review, Windsor, Ontario
We mapped the current structure and modelled the target. Then we traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — A corporation under a GST/HST review, Windsor, Ontario
The reorganisation completed without triggering tax, and the new structure saves approximately $66,000 a year while removing the exposure the old one carried.
Case Study 3 · CRA review defended
$52,000 Reassessment Reduced To Nil On Review — Family Business Under Review, Hamilton
Client: A family business under a related-party review · Where: Hamilton, Ontario · Engagement: 11 weeks, fixed fee
Reassessment reduced toNil
Tax protected$52,000
Prior filingsUndisturbed
The situation — A family business under a related-party review, Hamilton, Ontario
A review notice arrived at a family business under a related-party review in Hamilton, Ontario, covering taxpayer relief request for two tax years. The auditor's working position was an adjustment of $52,000. It was driven by a waiver signed at the counter that kept an otherwise closed year open with no end date.
What we did for A family business under a related-party review, Hamilton, Ontario
Rather than negotiate, we rebuilt the record. We assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A family business under a related-party review, Hamilton, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $52,000 and leaving the prior filings undisturbed.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $11,500 In Unclaimed Input Tax Found — Taxpayer Relief Applicant, Moncton
Client: A taxpayer applying for relief from penalties and interest · Where: Moncton, New Brunswick · Engagement: 10 weeks, fixed fee
Unclaimed tax found$11,500
Records rebuilt33 months
ProcessDocumented
The situation — A taxpayer applying for relief from penalties and interest, Moncton, New Brunswick
A taxpayer applying for relief from penalties and interest in Moncton, New Brunswick could not answer basic questions about its own numbers. Six years of unfiled corporate and personal returns and an active collections file sat between the bank statements and the ledger.
What we did for A taxpayer applying for relief from penalties and interest, Moncton, New Brunswick
We filed the Tax Court appeal inside the window and resolved the remaining adjustments before a hearing date was needed. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A taxpayer applying for relief from penalties and interest, Moncton, New Brunswick
Records rebuilt and reconciled, $11,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Backlog brought current
Collections Halted And $128,000 Cut From A 6-Year Backlog — Director Facing Assessment, Surrey
Client: A business owner with a director liability assessment · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Balance reduced by$128,000
Backlog cleared6 years
CollectionsHalted
The situation — A business owner with a director liability assessment, Surrey, British Columbia
By the time a business owner with a director liability assessment in Surrey, British Columbia called, 6 years were outstanding. The CRA had assessed on estimates. Underneath it sat an audit conducted over the phone, with nothing on file showing what had been provided or when.
What we did for A business owner with a director liability assessment, Surrey, British Columbia
We reconstructed the records year by year. We kept the waiver narrowed to the issue actually under review and let the remaining years close on the normal reassessment period. Each filing replaced an arbitrary assessment with a real one.
The result — A business owner with a director liability assessment, Surrey, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $128,000, and a relief application addressed part of the accumulated interest.
Case Study 6 · Scaling without breaking
Second-Province Expansion Handled, $106,000 Of Cash Released — Importer Under Audit, Barrie
Client: An importer under a customs and GST audit · Where: Barrie, Ontario · Engagement: 3 weeks, fixed fee
Cash released$106,000
New registrationsComplete on day one
Compliance gapsNone
The situation — An importer under a customs and GST audit, Barrie, Ontario
Revenue at an importer under a customs and GST audit in Barrie, Ontario was up sharply and cash was tighter than ever. Underneath it sat a net-worth assessment built on unexplained deposits that were actually loan proceeds.
What we did for An importer under a customs and GST audit, Barrie, Ontario
We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — An importer under a customs and GST audit, Barrie, Ontario
$106,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
