6 worked Electricians 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 electricians work, not a specific client's file.
Case Study 1 · Backlog brought current
$85,000 Of Arbitrary Assessments Vacated After 3 Years — Roofing Company, Saskatoon
Client: A roofing company · Where: Saskatoon, Saskatchewan · Engagement: 5 weeks, fixed fee
Arbitrary tax vacated$85,000
Years brought current3
Account statusCurrent
The situation — A roofing company, Saskatoon, Saskatchewan
3 years of unfiled returns had turned into notional assessments at a roofing company in Saskatoon, Saskatchewan. Underneath lay a chart of accounts that told the owner nothing about electricians margin. Collections had already started.
What we did for A roofing company, Saskatoon, Saskatchewan
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A roofing company, Saskatoon, Saskatchewan
All 3 years were accepted as filed. $85,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 2 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $50,000 Saved Each Year — Excavation and Site-Services Company, Calgary
Client: An excavation and site-services company · Where: Calgary, Alberta · Engagement: 4 weeks, fixed fee
Annual saving$50,000
Tax on reorganisationDeferred
Elections filedOn time
The situation — An excavation and site-services company, Calgary, Alberta
An excavation and site-services company in Calgary, Alberta had outgrown the structure it started with. Sector deductions claimed on a general-business basis rather than the electricians rules was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for An excavation and site-services company, Calgary, Alberta
We mapped the current structure and modelled the target. Then we documented the positions to the standard the CRA applies to this sector specifically. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — An excavation and site-services company, Calgary, Alberta
The reorganisation completed without triggering tax, and the new structure saves approximately $50,000 a year while removing the exposure the old one carried.
Case Study 3 · Objection and relief
Desk-Review Assessment Of $20,500 Vacated — Residential Framing Contractor, Red Deer
Client: A residential framing contractor · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Assessment vacated$20,500
Supporting recordsNow on file
AccountCleared
The situation — A residential framing contractor, Red Deer, Alberta
A residential framing contractor in Red Deer, Alberta was carrying $20,500 of penalties and interest. The charges arose from a previous accountant with no experience of this sector. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A residential framing contractor, Red Deer, Alberta
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A residential framing contractor, Red Deer, Alberta
The assessment was vacated. $20,500 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 4 · Deadline rescue
$92,000 Late-Filing Penalty Cancelled On Relief Application — Drywall Subcontractor, Hamilton
The situation — A drywall subcontractor, Hamilton, Ontario
A drywall subcontractor in Hamilton, Ontario had already missed one deadline and was about to miss a second. Behind it sat seasonal revenue reported without matching the costs that produced it. A penalty of $92,000 was accruing.
What we did for A drywall subcontractor, Hamilton, Ontario
We split the work into what had to happen before the deadline and what could follow it. Then we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A drywall subcontractor, Hamilton, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $92,000 of the penalty already assessed on the earlier year.
Case Study 5 · Records and systems rebuilt
Books Rebuilt From Source, $15,500 In Unclaimed Input Tax Found — Electrical Contractor, Guelph
The situation — An electrical contractor, Guelph, Ontario
An electrical contractor in Guelph, Ontario could not answer basic questions about its own numbers. Industry-specific reporting obligations nobody had flagged sat between the bank statements and the ledger.
What we did for An electrical contractor, Guelph, Ontario
We rebuilt the chart of accounts around how an electricians business actually earns and spends. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — An electrical contractor, Guelph, Ontario
Records rebuilt and reconciled, $15,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 6 · Cash and remittance control
Remittance Schedule Corrected, $73,000 Refunded — Custom Home Builder, Brampton
Client: A custom home builder · Where: Brampton, Ontario · Engagement: 9 weeks, fixed fee
Overpayment refunded$73,000
Late remittances sinceZero
ScheduleAutomated
The situation — A custom home builder, Brampton, Ontario
Remittances at a custom home builder in Brampton, Ontario were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A custom home builder, Brampton, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A custom home builder, Brampton, Ontario
Penalties stopped from the following remittance onwards, and $73,000 of overpaid instalments was refunded.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. 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.
