6 worked Gaming & Esports Companies 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 gaming & esports companies work, not a specific client's file.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $77,000 Across 7 Open Years — Gallery and Art Dealer, Regina
Client: A gallery and art dealer · Where: Regina, Saskatchewan · Engagement: 3 weeks, fixed fee
Recovered$77,000
Open years claimed7
Ongoing trackingIn place
The situation — A gallery and art dealer, Regina, Saskatchewan
An incentive review at a gallery and art dealer in Regina, Saskatchewan started from a simple question: what has never been claimed? The answer ran to 7 years, driven by provincial credits left unclaimed alongside every federal filing.
What we did for A gallery and art dealer, Regina, Saskatchewan
We rebuilt the chart of accounts around how a gaming & esports companies business actually earns and spends, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A gallery and art dealer, Regina, Saskatchewan
The credits produced $77,000 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 · Backlog brought current
$142,000 Of Arbitrary Assessments Vacated After 4 Years — Sports Academy, Saskatoon
Client: A sports academy · Where: Saskatoon, Saskatchewan · Engagement: 6 weeks, fixed fee
Arbitrary tax vacated$142,000
Years brought current4
Account statusCurrent
The situation — A sports academy, Saskatoon, Saskatchewan
4 years of unfiled returns had turned into notional assessments at a sports academy in Saskatoon, Saskatchewan, with seasonal revenue reported without matching the costs that produced it underneath. Collections had already started.
What we did for A sports academy, Saskatoon, Saskatchewan
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A sports academy, Saskatoon, Saskatchewan
All 4 years were accepted as filed. $142,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 3 · Objection and relief
Desk-Review Assessment Of $77,000 Vacated — Music School, Winnipeg
Client: A music school · Where: Winnipeg, Manitoba · Engagement: 9 weeks, fixed fee
Assessment vacated$77,000
Supporting recordsNow on file
AccountCleared
The situation — A music school, Winnipeg, Manitoba
A music school in Winnipeg, Manitoba was carrying $77,000 of penalties and interest arising from a previous accountant with no experience of this sector, much of it accumulated during a period the CRA itself had delayed.
What we did for A music school, Winnipeg, Manitoba
We documented the positions to the standard the CRA applies to this sector specifically and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A music school, Winnipeg, Manitoba
The assessment was vacated. $77,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $7,000 In Unclaimed Input Tax Found — Film Production Services Company, Vancouver
Client: A film production services company · Where: Vancouver, British Columbia · Engagement: 10 weeks, fixed fee
Unclaimed tax found$7,000
Records rebuilt23 months
ProcessDocumented
The situation — A film production services company, Vancouver, British Columbia
A film production services company in Vancouver, British Columbia could not answer basic questions about its own numbers, because sector deductions claimed on a general-business basis rather than the gaming & esports companies rules sat between the bank statements and the ledger.
What we did for A film production services company, Vancouver, British Columbia
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end, then documented the process so the work does not depend on any one person remembering how it was done.
The result — A film production services company, Vancouver, British Columbia
Records rebuilt and reconciled, $7,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Planning that cut the bill
$54,000 Cut From The Annual Tax Bill — Live Events Production Company, Guelph
Client: A live events production company · Where: Guelph, Ontario · Engagement: 8 weeks, fixed fee
First-year saving$54,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A live events production company, Guelph, Ontario
A live events production company in Guelph, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly and still left a chart of accounts that told the owner nothing about gaming & esports companies margin on the table.
What we did for A live events production company, Guelph, Ontario
We modelled the current position against the alternatives before changing anything, then reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A live events production company, Guelph, Ontario
The change saved $54,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 6 · CRA review defended
$137,000 Reassessment Reduced To Nil On Review — Theatre Company, Windsor
Client: A theatre company · Where: Windsor, Ontario · Engagement: 5 weeks, fixed fee
Reassessment reduced toNil
Tax protected$137,000
Prior filingsUndisturbed
The situation — A theatre company, Windsor, Ontario
A review notice arrived at a theatre company in Windsor, Ontario covering gaming & esports companies accounting and tax for two tax years. The auditor's working position was an adjustment of $137,000, driven by equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A theatre company, Windsor, Ontario
Rather than negotiate, we rebuilt the record. We rebuilt the chart of accounts around how a gaming & esports companies business actually earns and spends and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A theatre company, Windsor, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $137,000 and leaving the prior filings undisturbed.
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.
