Case study 1
Clearance sought where the deceased had unfiled years
The representative applied for clearance and got nowhere, because several of the deceased's own returns had never been filed and the final one could not be assessed without them. Our work was to reconstruct the missing years from slips and bank records, file them in order, prepare the final return on the figures that followed, and only then make the clearance request. The engagement produced a complete filing history, an assessed final return, and a clearance request that could be answered rather than parked.
Case study 2
Running a domestic clearance and a foreign release in parallel
Part of the estate sat with a custodian in another country that would not move without its own paperwork, and the beneficiaries were waiting on both processes without knowing which was the constraint. We mapped what each authority needed, identified the valuation and identity evidence both would draw on so it was gathered once, and ran the two tracks together with local counsel. The engagement produced a domestic clearance, a foreign release, and a schedule the representative could show beneficiaries setting out what was outstanding and with whom.
Case study 3
Quantifying exposure for a representative who had already distributed
Most of the estate had gone out to beneficiaries before anyone mentioned clearance, and the representative wanted to know how bad it was. We reviewed what had been filed, identified the items most likely to attract an adjustment, and set out the realistic range of what could still arise and who would bear it. The engagement produced a written exposure assessment, the outstanding filings brought up to date, and a clearance request made with a full explanation of the distributions already completed.
Case study 4
An estate that kept earning throughout a long administration
The property took years to sell and the estate earned rent the whole time, so clearance depended on more than the deceased's final return. Each year of the estate's own income had to be reported and assessed as well. We prepared the estate's returns for every year of the administration, reconciled them against the trust accounts the representative was keeping, and then applied for clearance covering the whole period. The engagement produced a filed series of estate returns and a certificate that closed the representative's exposure rather than part of it.
Case study 5
Disclosing an unreported foreign account before applying for clearance
A bank statement found among the deceased's papers described an account abroad that had never appeared in any return. Applying for clearance without dealing with it would have been asking for confirmation that nothing was owing while knowing otherwise. We established the history of the account and the income it had produced, corrected the affected years for the deceased and for the estate, and made a disclosure setting out the facts. The engagement produced corrected filings, a documented disclosure, and a clearance request the representative could sign honestly.
Case study 6
Acting for a representative who lived outside Canada
The executor lived in another country and had never dealt with a Canadian authority. Authorisation, identity evidence and correspondence all had to be arranged from a distance, and each step has its own requirements. We set up the authorisations, handled the correspondence, and exchanged the documents on secure cloud software for electronic signature where that was accepted. The engagement produced the authorisations on file, the filings completed, and clearance obtained, with a written record of every document sent and the date the authority acknowledged it.
Case study 7
Treaty Rate Refused Because the Paperwork Was Missing
A reduced rate under a treaty is available only where the payer is satisfied the recipient is resident in the treaty country. The certificate and the withholding form are what make the rate available at source instead of recoverable a year later.
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Case study 8
Three Countries in One File and Two Treaties That Disagree
Income sourced in one country, paid to a resident of a second, held through an entity in a third: three bilateral treaties, no three-way rule. The analysis works out which pair governs each flow, and whether the middle entity is entitled to anything at all.
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