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Ryan M. Elliott, B.Com., RPA · Registered Professional Accountant

LATE TAX FILING · RECORD RECONSTRUCTION · CRA SUPPORT
Late Tax Filing Help for Individuals and Businesses in Canada
Several unfiled years, missing records or a CRA letter can feel unmanageable. The first step is not guessing or rushing a return. It is establishing what is outstanding, what the records support and which filings should be handled first.
I help individuals, self-employed Canadians and owner-managed corporations reconstruct the file, prepare late returns and move toward an ongoing compliance system—without judgment.
Common situations I help organize
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Multiple years of unfiled personal income tax returns (T1).
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Self-employment income and expenses that were never fully organized.
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Late corporate income tax returns (T2) and incomplete year-end books.
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Outstanding GST/HST periods, notional assessments or returns that do not match the bookkeeping records.
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Payroll remittance gaps, year-end slips or CRA correspondence.
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Prior returns that may need a supported adjustment.
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CRA requests to file, review letters, assessments or collections communication.
What the catch-up process looks like

1. Confidential intake and triage
I identify people, businesses, tax years, deadlines and CRA activity, then confirm whether the matter fits within my scope.

2. Account map and authorization
With your authorization, I compare available CRA information with your returns, notices, records and filing status.

3. Record reconstruction
I gather records, rebuild incomplete books and reconcile supporting details before preparing each related return.

4. Coordinated preparation
I coordinate personal, corporate, GST/HST and payroll filings, then provide the results and authorizations for your review.

5. Assessment and follow-up
After CRA processes every filing, I reconcile notices and balances and identify any supported corrective or relief options.

6. A system going forward
I establish a recurring bookkeeping and filing system that keeps deadlines visible and reduces the risk of another backlog with your filings.
Documents that may help
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CRA notices, demands to file and prior notices of assessment or reassessment.
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T4, T4A, T5, T3 and other slips available through your records or CRA account.
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Bank and credit-card statements for each business and period.
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Invoices, receipts, expense records, loan statements and asset-purchase documents.
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Payroll reports, remittance confirmations and T4/T4A summaries.
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GST/HST returns, working papers and account statements.
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Prior tax returns, financial statements and bookkeeping files.
Important realities before getting started
Filing vs. Payment
Filing establishes or updates the assessed balance. CRA decides whether payment arrangements are available and controls collection.
Relief Not Automatic
Voluntary Disclosures Program and taxpayer relief requests are fact-specific. CRA determines eligibility and the final outcome.
Authorization Limits
Authorization permits access to specific account matters but does not guarantee processing times, relief or collection decisions.
Professional Referral
Legal, insolvency, tax litigation and assurance matters may require referral to another appropriately qualified professional.
Frequently Asked Questions
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