6 worked Construction 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 construction work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $28,000 Of Cash Released — Residential Framing Contractor, Barrie
The situation — A residential framing contractor, Barrie, Ontario
Revenue at a residential framing contractor in Barrie, Ontario was up sharply and cash was tighter than ever. Underneath it sat industry-specific reporting obligations nobody had flagged.
What we did for A residential framing contractor, Barrie, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result — A residential framing contractor, Barrie, Ontario
$28,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Records and systems rebuilt
30 Months Reconciled And $13,000 Of Input Tax Recovered — Mechanical and HVAC Contractor, Ottawa
Client: A mechanical and HVAC contractor · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Months reconciled30
Input tax recovered$13,000
Close time9 days
The situation — A mechanical and HVAC contractor, Ottawa, Ontario
A mechanical and HVAC contractor in Ottawa, Ontario was carrying a chart of accounts that told the owner nothing about construction margin. Nothing reconciled, and every filing started with 30 months of cleanup.
What we did for A mechanical and HVAC contractor, Ottawa, Ontario
We rebuilt from source rather than correcting on top of the existing file. We rebuilt the chart of accounts around how a construction business actually earns and spends, then set the routine that keeps it clean.
The result — A mechanical and HVAC contractor, Ottawa, Ontario
30 months reconciled to the bank. The close now takes 9 days, and $13,000 of previously unclaimable input tax was recovered in the process.
Case Study 3 · Structure rebuilt
Holding Structure Added, $36,000 Saved Annually — Electrical Contractor, Regina
The situation — An electrical contractor, Regina, Saskatchewan
An electrical contractor in Regina, Saskatchewan was carrying a previous accountant with no experience of this sector, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for An electrical contractor, Regina, Saskatchewan
Working with the client's lawyer, we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — An electrical contractor, Regina, Saskatchewan
The structure now matches the business. Annual saving of $36,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Missed incentive claimed
Incentive Review Recovered $17,500 Across 3 Open Years — Civil Works Company, Lethbridge
Client: A civil works company · Where: Lethbridge, Alberta · Engagement: 5 weeks, fixed fee
Recovered$17,500
Open years claimed3
Ongoing trackingIn place
The situation — A civil works company, Lethbridge, Alberta
An incentive review at a civil works company in Lethbridge, Alberta started from a simple question: what has never been claimed? The answer ran to 3 years, driven by provincial credits left unclaimed alongside every federal filing.
What we did for A civil works company, Lethbridge, Alberta
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A civil works company, Lethbridge, Alberta
The credits produced $17,500 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 5 · Planning that cut the bill
$17,000 Saved By Correcting What Prior Filings Had Missed — Excavation and Site-Services Company, Surrey
Client: An excavation and site-services company · Where: Surrey, British Columbia · Engagement: 4 weeks, fixed fee
Saving identified$17,000
RecurringYes
Positions documentedAll
The situation — An excavation and site-services company, Surrey, British Columbia
An excavation and site-services company in Surrey, British Columbia asked for a second opinion on construction accounting and tax after three years of rising tax. The review found sector deductions claimed on a general-business basis rather than the construction rules.
What we did for An excavation and site-services company, Surrey, British Columbia
We built the comparison first — current structure against two alternatives — and then reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — An excavation and site-services company, Surrey, British Columbia
First-year saving of $17,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 6 · Deadline rescue
Filed On Time From A Standing Start, $85,000 Penalty Avoided — Custom Home Builder, Victoria
Client: A custom home builder · Where: Victoria, British Columbia · Engagement: 8 weeks, fixed fee
Penalty avoided$85,000
Turnaround8 weeks
FiledOn time
The situation — A custom home builder, Victoria, British Columbia
A custom home builder in Victoria, British Columbia came to us 8 weeks before its filing deadline with seasonal revenue reported without matching the costs that produced it. A late filing would have triggered a penalty of roughly $85,000 before interest.
What we did for A custom home builder, Victoria, British Columbia
We worked backwards from the deadline. We documented the positions to the standard the CRA applies to this sector specifically, prioritising the items that actually gated the filing and deferring everything that did not.
The result — A custom home builder, Victoria, British Columbia
The return was filed on time and complete. The $85,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
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.
