6 worked Voluntary Disclosures Program Filing 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 voluntary disclosures program filing work, not a specific client's file.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $141,000 Across 4 Open Years — Employer Under Payroll Review, Edmonton
Client: A company facing a payroll trust examination · Where: Edmonton, Alberta · Engagement: 8 weeks, fixed fee
Recovered$141,000
Open years claimed4
Ongoing trackingIn place
The situation — A company facing a payroll trust examination, Edmonton, Alberta
An incentive review at a company facing a payroll trust examination in Edmonton, Alberta started from a simple question: what has never been claimed? The answer ran to 4 years, driven by an audit conducted over the phone, with nothing on file showing what had been provided or when.
What we did for A company facing a payroll trust examination, Edmonton, Alberta
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 — A company facing a payroll trust examination, Edmonton, Alberta
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 — Director Facing Assessment, Guelph
Client: A business owner with a director liability assessment · Where: Guelph, Ontario · Engagement: 5 weeks, fixed fee
Close time before10 weeks
Close time after4 days
Year-endReview, not rebuild
The situation — A business owner with a director liability assessment, Guelph, Ontario
The accounting file at a business owner with a director liability assessment in Guelph, Ontario was built on a confirmation letter left in a drawer until the appeal window had closed. The year-end had taken 10 weeks each of the last three years.
What we did for A business owner with a director liability assessment, Guelph, Ontario
We brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action and moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A business owner with a director liability assessment, Guelph, Ontario
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 — Long-Term Non-Filer, Red Deer
Client: A taxpayer with eight years of unfiled returns · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Tax saved on closing$315,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A taxpayer with eight years of unfiled returns, Red Deer, Alberta
A taxpayer with eight years of unfiled returns 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 for A taxpayer with eight years of unfiled returns, Red Deer, Alberta
We cleaned up the historical file, assembled the contemporaneous records, filed a structured response to each proposed adjustment with the supporting documents indexed, and had the proposal withdrawn, and prepared the due-diligence package the buyer's advisers actually asked for.
The result — A taxpayer with eight years of unfiled returns, Red Deer, Alberta
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 — Restaurant Under Net-Worth Audit, Saskatoon
Client: A restaurant under a net-worth audit · Where: Saskatoon, Saskatchewan · Engagement: 11 weeks, fixed fee
Cash returned$137,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A restaurant under a net-worth audit, Saskatoon, Saskatchewan
A restaurant under a net-worth audit in Saskatoon, Saskatchewan was paying instalments calculated on a prior year that no longer reflected the business. Six years of unfiled corporate and personal returns and an active collections file was tying up $137,000 of cash.
What we did for A restaurant under a net-worth audit, Saskatoon, Saskatchewan
We rebased the instalments on the current-year estimate rather than the prior-year default, and requested the auditor’s working papers and report to see how the assessment had been built before answering any of it.
The result — A restaurant under a net-worth audit, Saskatoon, Saskatchewan
$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 — Assessed Shareholder, Ottawa
Client: A shareholder assessed on a taxable benefit · Where: Ottawa, Ontario · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$23,000
Years brought current4
Account statusCurrent
The situation — A shareholder assessed on a taxable benefit, Ottawa, Ontario
4 years of unfiled returns had turned into notional assessments at a shareholder assessed on a taxable benefit in Ottawa, Ontario, with an audit conducted over the phone, with nothing on file showing what had been provided or when underneath. Collections had already started.
What we did for A shareholder assessed on a taxable benefit, Ottawa, Ontario
We filed the Tax Court appeal inside the window and resolved the remaining adjustments before a hearing date was needed, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A shareholder assessed on a taxable benefit, Ottawa, Ontario
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 — Late-Objection Taxpayer, Lethbridge
Client: A taxpayer whose objection window has closed · Where: Lethbridge, Alberta · Engagement: 10 weeks, fixed fee
First-year saving$46,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A taxpayer whose objection window has closed, Lethbridge, Alberta
A taxpayer whose objection window has closed 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 for A taxpayer whose objection window has closed, Lethbridge, Alberta
We modelled the current position against the alternatives before changing anything, then kept the waiver narrowed to the issue actually under review and let the remaining years close on the normal reassessment period.
The result — A taxpayer whose objection window has closed, Lethbridge, Alberta
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, Founder and Tax Accountant. 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.
