6 worked Unfiled Tax Return Services 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 unfiled tax return services work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $113,000 Of Cash Released — Corporation Under GST/HST Review, London
Client: A corporation under a GST/HST review · Where: London, Ontario · Engagement: 8 weeks, fixed fee
Cash released$113,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A corporation under a GST/HST review, London, Ontario
Revenue at a corporation under a GST/HST review in London, Ontario was up sharply and cash was tighter than ever. Underneath it sat six years of unfiled corporate and personal returns and an active collections file.
What we did for A corporation under a GST/HST review, London, Ontario
We brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A corporation under a GST/HST review, London, Ontario
$113,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Backlog brought current
Collections Halted And $103,000 Cut From A 4-Year Backlog — Taxpayer Facing Collections, Vancouver
Client: A taxpayer with frozen bank accounts · Where: Vancouver, British Columbia · Engagement: 10 weeks, fixed fee
Balance reduced by$103,000
Backlog cleared4 years
CollectionsHalted
The situation — A taxpayer with frozen bank accounts, Vancouver, British Columbia
By the time a taxpayer with frozen bank accounts in Vancouver, British Columbia called, 4 years were outstanding. The CRA had assessed on estimates. Underneath it sat a director liability assessment for a corporation that had already stopped operating.
What we did for A taxpayer with frozen bank accounts, Vancouver, 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 taxpayer with frozen bank accounts, Vancouver, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $103,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Records and systems rebuilt
9 Months Reconciled And $18,500 Of Input Tax Recovered — Voluntary Disclosure Applicant, Victoria
Client: A business owner considering a voluntary disclosure · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Months reconciled9
Input tax recovered$18,500
Close time5 days
The situation — A business owner considering a voluntary disclosure, Victoria, British Columbia
Nothing reconciled at a business owner considering a voluntary disclosure in Victoria, British Columbia. Every filing started with 9 months of cleanup. The file was carrying a waiver signed at the counter that kept an otherwise closed year open with no end date.
What we did for A business owner considering a voluntary disclosure, Victoria, British Columbia
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 we set the routine that keeps it clean.
The result — A business owner considering a voluntary disclosure, Victoria, British Columbia
9 months reconciled to the bank. The close now takes 5 days, and $18,500 of previously unclaimable input tax was recovered in the process.
Case Study 4 · CRA review defended
$145,000 Proposed Adjustment Withdrawn In Full — Contractor Facing Reassessment, Surrey
Client: A contractor facing a proposed reassessment · Where: Surrey, British Columbia · Engagement: 10 weeks, fixed fee
Adjustment withdrawn$145,000
File closed in10 weeks
Penalties assessedNone
The situation — A contractor facing a proposed reassessment, Surrey, British Columbia
A contractor facing a proposed reassessment in Surrey, British Columbia received a proposal letter opening a review of unfiled tax return services. The CRA had identified a confirmation letter left in a drawer until the appeal window had closed. It proposed an adjustment of $145,000, with 30 days to respond.
What we did for A contractor facing a proposed reassessment, Surrey, British Columbia
We treated the response as an evidence exercise rather than an argument. We filed the Tax Court appeal inside the window and resolved the remaining adjustments before a hearing date was needed. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A contractor facing a proposed reassessment, Surrey, British Columbia
The proposed adjustment was withdrawn in full — all $145,000 of it. The file closed in 10 weeks with no change to the assessed amounts and no penalty.
Case Study 5 · Structure rebuilt
Corporate Structure Rebuilt For $51,000 Of Annual Savings — Professional Under Lifestyle Audit, Lethbridge
Client: A professional under a lifestyle audit · Where: Lethbridge, Alberta · Engagement: 11 weeks, fixed fee
Saving per year$51,000
DocumentationComplete
Transfer basisRollover
The situation — A professional under a lifestyle audit, Lethbridge, Alberta
The structure at a professional under a lifestyle audit in Lethbridge, Alberta dated from years earlier. It had been set up for a business that no longer existed. A net-worth assessment built on unexplained deposits that were actually loan proceeds had become expensive.
What we did for A professional under a lifestyle audit, Lethbridge, Alberta
We filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A professional under a lifestyle audit, Lethbridge, Alberta
$51,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 6 · Cash and remittance control
Instalments Rebased, $127,000 Of Cash Returned To The Business — Importer Under Audit, Regina
Client: An importer under a customs and GST audit · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Cash returned$127,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — An importer under a customs and GST audit, Regina, Saskatchewan
An importer under a customs and GST audit in Regina, Saskatchewan was paying instalments calculated on a prior year. That year no longer reflected the business. An objection deadline that had passed with no extension applied for was tying up $127,000 of cash.
What we did for An importer under a customs and GST audit, Regina, Saskatchewan
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we requested the auditor’s working papers and report to see how the assessment had been built before answering any of it.
The result — An importer under a customs and GST audit, Regina, Saskatchewan
$127,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
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.
