6 US Expat 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 expat tax return work, not a general example.
Case Study 1 · Backlog brought current
$28,000 Of Arbitrary Assessments Vacated After 5 Years — Inbound Transferee on Assignment, Toronto
Client: An inbound transferee on assignment · Where: Toronto, Ontario · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$28,000
Years brought current5
Account statusCurrent
The situation
5 years of unfiled returns had turned into notional assessments at an inbound transferee on assignment in Toronto, Ontario, with US tax paid but no foreign tax credit claimed on the Canadian return underneath. Collections had already started.
What we did
We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 5 years were accepted as filed. $28,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 5 years.
Case Study 2 · Deadline rescue
8-Week Turnaround Beat The Deadline And Saved $120,000 — Dual Citizen with a, Ottawa
Client: A dual citizen with a US retirement account · Where: Ottawa, Ontario · Engagement: 8 weeks, fixed fee
Late-filing penalty avoided$120,000
Filed with15 days to spare
Next yearPapers ready
The situation
With the deadline for us expat tax return weeks away, a dual citizen with a US retirement account in Ottawa, Ontario was carrying 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net. The exposure if the date slipped was around $120,000.
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 15 days to spare. $120,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 3 · Planning that cut the bill
Remuneration Review Saved $31,500 Across Corporate And Personal Returns — Canadian Corporation with US, Saskatoon
Client: A Canadian corporation with US customers · Where: Saskatoon, Saskatchewan · Engagement: 9 weeks, fixed fee
Combined saving$31,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a Canadian corporation with US customers in Saskatoon, Saskatchewan — the filings were on time and accurate. What they were not was planned. Foreign accounts that had passed the $100,000 T1135 threshold three years earlier had never been reviewed.
What we did
We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely, and ran the numbers across both the corporate and personal returns so the saving was real rather than deferred into someone else's hands.
The result
$31,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 4 · Missed incentive claimed
$60,000 In Credits Claimed That Prior Filings Had Missed — Shareholder of a US, Kitchener
Client: A shareholder of a US LLC · Where: Kitchener, Ontario · Engagement: 4 weeks, fixed fee
Credits claimed$60,000
Years adjusted3
Review outcomeNo adjustment
The situation
A shareholder of a US LLC in Kitchener, Ontario had been filing for 3 years without ever claiming the incentives its activity qualified for. Behind that sat 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net.
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
$60,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 5 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $16,500 Saved Each Year — Emigrant Who Left Canada, Barrie
Client: An emigrant who left Canada mid-year · Where: Barrie, Ontario · Engagement: 5 weeks, fixed fee
Annual saving$16,500
Tax on reorganisationDeferred
Elections filedOn time
The situation
An emigrant who left Canada mid-year in Barrie, Ontario had outgrown the structure it started with. A US LLC taxed as a corporation in Canada, producing double tax on the same income was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $16,500 a year while removing the exposure the old one carried.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $7,900 In Unclaimed Input Tax Found — Snowbird Spending Winters in, Calgary
Client: A snowbird spending winters in Arizona · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Unclaimed tax found$7,900
Records rebuilt25 months
ProcessDocumented
The situation
A snowbird spending winters in Arizona in Calgary, Alberta could not answer basic questions about its own numbers, because US tax paid but no foreign tax credit claimed on the Canadian return sat between the bank statements and the ledger.
What we did
We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $7,900 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
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.
