Case study 1
Arrival year filed as a full year and then corrected
The client had landed partway through the year and filed as though resident from January, claiming personal credits in full. We settled the residency start date on the facts, the move itself, the dates on the tenancy and when the household actually arrived, then rebuilt the credit claims against that period. Some were restated at a reduced amount and two were removed because a part-year resident cannot claim them at all. The engagement produced an amended arrival-year return with the proration shown line by line, and a note of the claims that become available in the following full year.
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Case study 2
Departure year return for a family leaving Canada mid-year
A family had moved abroad and assumed their last Canadian year was an ordinary one. The first task was to fix the date residency ended, which turned on the disposal of the home and the timing of the move rather than on a flight booking. From that date we prorated the claims measured by the period of residency and removed the ones requiring residence for the whole year. The work produced a final return on a part-year basis and a short memorandum recording the departure date and the evidence behind it, which is the document a later query is answered from.
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Case study 3
Household with two different arrival dates in one year
One spouse relocated for work and the other followed with the children several months later. Both returns had been prepared against the earlier date, which overstated one side and understated the other. We separated the two residency periods, documented each on its own facts, and recomputed the claims that each spouse makes by reference to the other. The engagement produced two arrival-year returns measured over different periods, and a schedule showing how the household claims were split between them so that neither return claims an amount the other has already taken.
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Case study 4
Benefit claim withdrawn and the credits restated instead
A newcomer's first return had claimed an amount that depends on being resident in Canada for the whole year, and the claim was refused. We sorted the return's claims into the two groups that matter here: those reduced in proportion to the period of residency, and those a part-year resident cannot make at all. The refused claim was in the second group, so it was withdrawn rather than reduced. The prorated claims were recomputed and supported. What the engagement produced was a corrected arrival-year position and a written answer to the query that closed it.
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Case study 5
Former resident who returned and had two residency periods
The client had emigrated some years earlier and then moved back to Canada, so both a departure year and a later arrival year had to be dealt with, each on its own proration. The years had been filed inconsistently, with the departure year treated as full and the arrival year partly ignored. We fixed both dates, established which year each item of income belonged in, and recomputed the credits over each period separately. The work produced a matched pair of part-year returns and a single chronology of residency that both of them refer to.
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Case study 6
Assignment return prepared abroad that ignored the landing date
An employer's provider had prepared the Canadian return for a transferred employee on a full-year basis, because the assignment paperwork ran from January. Residency, however, began when the employee actually arrived. We reconciled the assignment dates against the facts of arrival, recomputed the prorated credits from the residency date, and identified the claims the employee was not entitled to for that year. The engagement produced an amended return, a reconciliation the employer could hold with its own records, and a written instruction on how the following year differs now that residency covers all of it.
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Case study 7
A Student or Researcher Covered by a Treaty Article
Several treaties carry a dedicated article for students, trainees and visiting researchers that displaces the ordinary employment rules. Whether it applies turns on the purpose of the stay and the source of the funds, both of which are evidenced rather than asserted.
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Case study 8
Ten Years of Missed Returns Filed as One Engagement
Filing many years at once is a sequencing problem: carry-forwards, instalments and credits from the earliest year feed the latest. Filing them out of order is what turns a recoverable position into an assessed one.
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