6 Voluntary Disclosures Program 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 voluntary disclosures program filing work, not a general example.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $141,000 Across 4 Open Years — Taxpayer with Eight Years, Edmonton
Client: A taxpayer with eight years of unfiled returns · Where: Edmonton, Alberta · Engagement: 8 weeks, fixed fee
Recovered$141,000
Open years claimed4
Ongoing trackingIn place
The situation
An incentive review at a taxpayer with eight years of unfiled returns in Edmonton, Alberta started from a simple question: what has never been claimed? The answer ran to 4 years, driven by a net-worth assessment built on unexplained deposits that were actually loan proceeds.
What we did
We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $141,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 2 · Records and systems rebuilt
Month-End Close Cut From 10 Weeks To 4 Days — Taxpayer with Frozen Bank, Guelph
Client: A taxpayer with frozen bank accounts · Where: Guelph, Ontario · Engagement: 5 weeks, fixed fee
Close time before10 weeks
Close time after4 days
Year-endReview, not rebuild
The situation
The accounting file at a taxpayer with frozen bank accounts in Guelph, Ontario was built on six years of unfiled corporate and personal returns and an active collections file. The year-end had taken 10 weeks each of the last three years.
What we did
We assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn and moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result
The file reconciles. Month-end closes in 4 days instead of 10 weeks, and the year-end is a review rather than a reconstruction.
Case Study 3 · Sale and succession
Share Sale Restructured, $315,000 Less Tax On Closing — Corporation Under a GST/HST, Red Deer
Client: A corporation under a GST/HST review · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Tax saved on closing$315,000
PriceAs agreed
Post-closing adjustmentsNone
The situation
A corporation under a GST/HST review in Red Deer, Alberta was preparing to sell. Due diligence surfaced no valuation on file to support the price the parties had agreed, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, filed the disclosure through the Voluntary Disclosures Program before contact, which removed the gross-negligence penalty entirely, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $315,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 4 · Cash and remittance control
Instalments Rebased, $137,000 Of Cash Returned To The Business — Family Business Under a, Saskatoon
Client: A family business under a related-party review · Where: Saskatoon, Saskatchewan · Engagement: 11 weeks, fixed fee
Cash returned$137,000
Instalment basisCurrent year
ReviewedQuarterly
The situation
A family business under a related-party review in Saskatoon, Saskatchewan was paying instalments calculated on a prior year that no longer reflected the business. A net-worth assessment built on unexplained deposits that were actually loan proceeds was tying up $137,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action.
The result
$137,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 5 · Backlog brought current
$23,000 Of Arbitrary Assessments Vacated After 4 Years — Business Owner with a, Ottawa
Client: A business owner with a director liability assessment · Where: Ottawa, Ontario · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$23,000
Years brought current4
Account statusCurrent
The situation
4 years of unfiled returns had turned into notional assessments at a business owner with a director liability assessment in Ottawa, Ontario, with a proposal letter with a 30-day response window and no supporting records assembled underneath. Collections had already started.
What we did
We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 4 years were accepted as filed. $23,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 6 · Planning that cut the bill
$46,000 Cut From The Annual Tax Bill — Importer Under a Customs, Lethbridge
Client: An importer under a customs and GST audit · Where: Lethbridge, Alberta · Engagement: 10 weeks, fixed fee
First-year saving$46,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation
An importer under a customs and GST audit in Lethbridge, Alberta was compliant but paying more than it needed to. The prior year had been filed correctly and still left a director liability assessment for a corporation that had already stopped operating on the table.
What we did
We modelled the current position against the alternatives before changing anything, then assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn.
The result
The change saved $46,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
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.
