6 US Business Tax Filing 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 us business tax filing work, not a general example.
Case Study 1 · Missed incentive claimed
$143,000 In Credits Claimed That Prior Filings Had Missed — US Citizen Living in, Kitchener
Client: A US citizen living in Canada · Where: Kitchener, Ontario · Engagement: 5 weeks, fixed fee
Credits claimed$143,000
Years adjusted4
Review outcomeNo adjustment
The situation
A US citizen living in Canada in Kitchener, Ontario had been filing for 4 years without ever claiming the incentives its activity qualified for. Behind that sat a US LLC taxed as a corporation in Canada, producing double tax on the same income.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward.
The result
$143,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Sale and succession
$305,000 Sheltered By The Lifetime Capital Gains Exemption — Dual Citizen with a, Victoria
Client: A dual citizen with a US retirement account · Where: Victoria, British Columbia · Engagement: 5 weeks, fixed fee
Gain sheltered$305,000
ClosingOn schedule
Share qualificationMet
The situation
A dual citizen with a US retirement account in Victoria, British Columbia had an offer on the table and 26 months to close. The shares did not qualify for the capital gains exemption, and retained cash well above what the business needed to operate was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund well ahead of the closing date.
The result
The sale closed on schedule with $305,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 3 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $51,000 — Shareholder of a US, Moncton
Client: A shareholder of a US LLC · Where: Moncton, New Brunswick · Engagement: 6 weeks, fixed fee
Late-filing penalty avoided$51,000
Filed with16 days to spare
Next yearPapers ready
The situation
With the deadline for us business tax filing weeks away, a shareholder of a US LLC in Moncton, New Brunswick was carrying a US LLC taxed as a corporation in Canada, producing double tax on the same income. The exposure if the date slipped was around $51,000.
What we did
We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 16 days to spare. $51,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $134,000 Of Cash Released — Snowbird Spending Winters in, Kelowna
Client: A snowbird spending winters in Arizona · Where: Kelowna, British Columbia · Engagement: 8 weeks, fixed fee
Cash released$134,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a snowbird spending winters in Arizona in Kelowna, British Columbia was up sharply and cash was tighter than ever. Underneath it sat a departure year filed as a normal resident return with no deemed disposition reported.
What we did
We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$134,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 5 · CRA review defended
$129,000 Proposed Adjustment Withdrawn In Full — Canadian with a US, Lethbridge
Client: A Canadian with a US employer · Where: Lethbridge, Alberta · Engagement: 5 weeks, fixed fee
Adjustment withdrawn$129,000
File closed in5 weeks
Penalties assessedNone
The situation
A Canadian with a US employer in Lethbridge, Alberta received a proposal letter opening a review of us business tax filing. The CRA had identified foreign accounts that had passed the $100,000 T1135 threshold three years earlier and proposed an adjustment of $129,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $129,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.
Case Study 6 · Structure rebuilt
Corporate Structure Rebuilt For $56,000 Of Annual Savings — Canadian Corporation with US, Calgary
Client: A Canadian corporation with US customers · Where: Calgary, Alberta · Engagement: 3 weeks, fixed fee
Saving per year$56,000
DocumentationComplete
Transfer basisRollover
The situation
The structure at a Canadian corporation with US customers in Calgary, Alberta had been set up years earlier for a business that no longer existed, and 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net had become expensive.
What we did
We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result
$56,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
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.
