Excavation & Heavy Equipment Contractors Case Studies
6 worked Excavation & Heavy Equipment Contractors 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 excavation & heavy equipment contractors work, not a specific client's file.
Case Study 1 · Backlog brought current
$67,000 Of Arbitrary Assessments Vacated After 3 Years — Civil Works Company, Halifax
Client: A civil works company · Where: Halifax, Nova Scotia · Engagement: 11 weeks, fixed fee
Arbitrary tax vacated$67,000
Years brought current3
Account statusCurrent
The situation — A civil works company, Halifax, Nova Scotia
3 years of unfiled returns had turned into notional assessments at a civil works company in Halifax, Nova Scotia. Underneath lay equipment and asset classes assigned by guesswork rather than the CCA schedule. Collections had already started.
What we did for A civil works company, Halifax, Nova Scotia
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 civil works company, Halifax, Nova Scotia
All 3 years were accepted as filed. $67,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 2 · Cash and remittance control
$56,000 Of Working Capital Freed From The Tax Cycle — Mechanical and HVAC Contractor, Vancouver
Client: A mechanical and HVAC contractor · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Working capital freed$56,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A mechanical and HVAC contractor, Vancouver, British Columbia
A mechanical and HVAC contractor in Vancouver, British Columbia was profitable on paper and short of cash every month. A chart of accounts that told the owner nothing about excavation & heavy equipment contractors margin explained most of the gap.
What we did for A mechanical and HVAC contractor, Vancouver, British Columbia
We rebuilt the chart of accounts around how an excavation & heavy equipment contractors business actually earns and spends. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A mechanical and HVAC contractor, Vancouver, British Columbia
$56,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 3 · Sale and succession
Share Sale Restructured, $690,000 Less Tax On Closing — Concrete and Forming Crew, Moncton
Client: A concrete and forming crew · Where: Moncton, New Brunswick · Engagement: 3 weeks, fixed fee
Tax saved on closing$690,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A concrete and forming crew, Moncton, New Brunswick
A concrete and forming crew in Moncton, New Brunswick was preparing to sell. Due diligence surfaced retained cash well above what the business needed to operate. That would have reduced the price or killed the deal outright.
What we did for A concrete and forming crew, Moncton, New Brunswick
We cleaned up the historical file. We reassigned the asset classes on the CCA schedule and corrected the opening balances. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A concrete and forming crew, Moncton, New Brunswick
The deal closed at the agreed price. $690,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 4 · Records and systems rebuilt
Month-End Close Cut From 7 Weeks To 4 Days — Commercial General Contractor, Burnaby
Client: A commercial general contractor · Where: Burnaby, British Columbia · Engagement: 5 weeks, fixed fee
Close time before7 weeks
Close time after4 days
Year-endReview, not rebuild
The situation — A commercial general contractor, Burnaby, British Columbia
The accounting file at a commercial general contractor in Burnaby, British Columbia had a weak foundation. It was built on a previous accountant with no experience of this sector. The year-end had taken 7 weeks each of the last three years.
What we did for A commercial general contractor, Burnaby, British Columbia
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A commercial general contractor, Burnaby, British Columbia
The file reconciles. Month-end closes in 4 days instead of 7 weeks, and the year-end is a review rather than a reconstruction.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $47,000 Across 4 Open Years — Custom Home Builder, Ottawa
Client: A custom home builder · Where: Ottawa, Ontario · Engagement: 5 weeks, fixed fee
Recovered$47,000
Open years claimed4
Ongoing trackingIn place
The situation — A custom home builder, Ottawa, Ontario
An incentive review at a custom home builder in Ottawa, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years. It was driven by provincial credits left unclaimed alongside every federal filing.
What we did for A custom home builder, Ottawa, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A custom home builder, Ottawa, Ontario
The credits produced $47,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 6 · Deadline rescue
5-Week Turnaround Beat The Deadline And Saved $27,000 — Residential Framing Contractor, Guelph
The situation — A residential framing contractor, Guelph, Ontario
A residential framing contractor in Guelph, Ontario was weeks away from the deadline for excavation & heavy equipment contractors accounting and tax. Behind that sat industry-specific reporting obligations nobody had flagged. The exposure if the date slipped was around $27,000.
What we did for A residential framing contractor, Guelph, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A residential framing contractor, Guelph, Ontario
Filed with 10 days to spare. $27,000 in late-filing penalties avoided, and the working papers are ready for the following year.
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.
