6 worked Framers 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 framers work, not a specific client's file.
Case Study 1 · Sale and succession
Share Sale Restructured, $610,000 Less Tax On Closing — Residential Framing Contractor, Burnaby
Client: A residential framing contractor · Where: Burnaby, British Columbia · Engagement: 3 weeks, fixed fee
Tax saved on closing$610,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A residential framing contractor, Burnaby, British Columbia
A residential framing contractor in Burnaby, British Columbia was preparing to sell. Due diligence surfaced a shareholder loan balance that would have been picked up as income on closing. That would have reduced the price or killed the deal outright.
What we did for A residential framing contractor, Burnaby, British Columbia
We cleaned up the historical file. We documented the positions to the standard the CRA applies to this sector specifically. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A residential framing contractor, Burnaby, British Columbia
The deal closed at the agreed price. $610,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $62,000 Freed — Concrete and Forming Crew, Brampton
Client: A concrete and forming crew · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Cash freed$62,000
Compliance failuresNone
ReportingMonthly
The situation — A concrete and forming crew, Brampton, Ontario
A concrete and forming crew in Brampton, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. Industry-specific reporting obligations nobody had flagged already sat in the file.
What we did for A concrete and forming crew, Brampton, Ontario
We rebuilt the chart of accounts around how a framers business actually earns and spends. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — A concrete and forming crew, Brampton, Ontario
Growth was absorbed without a compliance failure. $62,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Records and systems rebuilt
Month-End Close Cut From 9 Weeks To 4 Days — Roofing Company, Regina
Client: A roofing company · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Close time before9 weeks
Close time after4 days
Year-endReview, not rebuild
The situation — A roofing company, Regina, Saskatchewan
The accounting file at a roofing company in Regina, Saskatchewan had a weak foundation. It was built on a chart of accounts that told the owner nothing about framers margin. The year-end had taken 9 weeks each of the last three years.
What we did for A roofing company, Regina, Saskatchewan
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 roofing company, Regina, Saskatchewan
The file reconciles. Month-end closes in 4 days instead of 9 weeks, and the year-end is a review rather than a reconstruction.
Case Study 4 · Structure rebuilt
Corporate Structure Rebuilt For $29,500 Of Annual Savings — Commercial General Contractor, Kitchener
Client: A commercial general contractor · Where: Kitchener, Ontario · Engagement: 11 weeks, fixed fee
Saving per year$29,500
DocumentationComplete
Transfer basisRollover
The situation — A commercial general contractor, Kitchener, Ontario
The structure at a commercial general contractor in Kitchener, Ontario dated from years earlier. It had been set up for a business that no longer existed. Seasonal revenue reported without matching the costs that produced it had become expensive.
What we did for A commercial general contractor, Kitchener, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A commercial general contractor, Kitchener, Ontario
$29,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 5 · Missed incentive claimed
$68,000 Credit Claim Filed And Accepted Without Adjustment — Drywall Subcontractor, Red Deer
Client: A drywall subcontractor · Where: Red Deer, Alberta · Engagement: 10 weeks, fixed fee
Claim value$68,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A drywall subcontractor, Red Deer, Alberta
A drywall subcontractor in Red Deer, Alberta assumed the credits did not apply to a business its size. Development and improvement work written off as ordinary overhead meant they had applied all along.
What we did for A drywall subcontractor, Red Deer, Alberta
We identified the qualifying activity and built the documentation to support it. Then we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A drywall subcontractor, Red Deer, Alberta
$68,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 6 · Planning that cut the bill
$53,000 Cut From The Annual Tax Bill — Custom Home Builder, Victoria
Client: A custom home builder · Where: Victoria, British Columbia · Engagement: 8 weeks, fixed fee
First-year saving$53,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A custom home builder, Victoria, British Columbia
A custom home builder in Victoria, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly. It still left sector deductions claimed on a general-business basis rather than the framers rules on the table.
What we did for A custom home builder, Victoria, British Columbia
We modelled the current position against the alternatives before changing anything. Then we documented the positions to the standard the CRA applies to this sector specifically.
The result — A custom home builder, Victoria, British Columbia
The change saved $53,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
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.
