6 US Citizen Living in Canada Tax Return 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 citizen living in canada tax return work, not a general example.
Case Study 1 · Missed incentive claimed
$137,000 In Credits Claimed That Prior Filings Had Missed — Snowbird Spending Winters in, Kitchener
Client: A snowbird spending winters in Arizona · Where: Kitchener, Ontario · Engagement: 10 weeks, fixed fee
Credits claimed$137,000
Years adjusted4
Review outcomeNo adjustment
The situation
A snowbird spending winters in Arizona in Kitchener, Ontario had been filing for 4 years without ever claiming the incentives its activity qualified for. Behind that sat a departure year filed as a normal resident return with no deemed disposition reported.
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
$137,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Sale and succession
Share Sale Restructured, $720,000 Less Tax On Closing — Canadian with a US, Halifax
Client: A Canadian with a US employer · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Tax saved on closing$720,000
PriceAs agreed
Post-closing adjustmentsNone
The situation
A Canadian with a US employer in Halifax, Nova Scotia was preparing to sell. Due diligence surfaced passive assets sitting inside the operating company, disqualifying the shares, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $720,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 3 · Deadline rescue
$43,000 Late-Filing Penalty Cancelled On Relief Application — US Citizen Living in, Mississauga
Client: A US citizen living in Canada · Where: Mississauga, Ontario · Engagement: 10 weeks, fixed fee
Penalty cancelled$43,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A US citizen living in Canada in Mississauga, Ontario had already missed one deadline and was about to miss a second. Behind it sat a departure year filed as a normal resident return with no deemed disposition reported, and a penalty of $43,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $43,000 of the penalty already assessed on the earlier year.
Case Study 4 · Scaling without breaking
Scaled To 38 Staff With $131,000 Of Working Capital Freed — Dual Citizen with a, Kelowna
Client: A dual citizen with a US retirement account · Where: Kelowna, British Columbia · Engagement: 4 weeks, fixed fee
Headcount reached38
Working capital freed$131,000
Missed deadlinesZero
The situation
A dual citizen with a US retirement account in Kelowna, British Columbia was growing fast — headcount to 38 in eighteen months — and the back office had not kept up. Foreign accounts that had passed the $100,000 T1135 threshold three years earlier was the first thing to break.
What we did
We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 38 staff with no missed remittance and no late filing. $131,000 of working capital was freed in the process.
Case Study 5 · CRA review defended
$72,000 Reassessment Reduced To Nil On Review — Shareholder of a US, Red Deer
Client: A shareholder of a US LLC · Where: Red Deer, Alberta · Engagement: 8 weeks, fixed fee
Reassessment reduced toNil
Tax protected$72,000
Prior filingsUndisturbed
The situation
A review notice arrived at a shareholder of a US LLC in Red Deer, Alberta covering us citizen living in canada tax return for two tax years. The auditor's working position was an adjustment of $72,000, driven by 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net.
What we did
Rather than negotiate, we rebuilt the record. We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result
The auditor accepted the documented position and closed the review without adjustment, protecting $72,000 and leaving the prior filings undisturbed.
Case Study 6 · Structure rebuilt
Corporate Structure Rebuilt For $48,000 Of Annual Savings — Non-Resident Owning Canadian Rental, Saskatoon
Client: A non-resident owning Canadian rental property · Where: Saskatoon, Saskatchewan · Engagement: 11 weeks, fixed fee
Saving per year$48,000
DocumentationComplete
Transfer basisRollover
The situation
The structure at a non-resident owning Canadian rental property in Saskatoon, Saskatchewan had been set up years earlier for a business that no longer existed, and US tax paid but no foreign tax credit claimed on the Canadian return 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
$48,000 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.
