6 worked General 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 general contractors work, not a specific client's file.
Case Study 1 · Backlog brought current
Collections Halted And $103,000 Cut From A 6-Year Backlog — Custom Home Builder, Victoria
Client: A custom home builder · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Balance reduced by$103,000
Backlog cleared6 years
CollectionsHalted
The situation — A custom home builder, Victoria, British Columbia
By the time a custom home builder in Victoria, British Columbia called, 6 years were outstanding. The CRA had assessed on estimates. Underneath it sat sector deductions claimed on a general-business basis rather than the general contractors rules.
What we did for A custom home builder, Victoria, British Columbia
We reconstructed the records year by year. We documented the positions to the standard the CRA applies to this sector specifically. Each filing replaced an arbitrary assessment with a real one.
The result — A custom home builder, Victoria, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $103,000, and a relief application addressed part of the accumulated interest.
Case Study 2 · Records and systems rebuilt
Month-End Close Cut From 7 Weeks To 5 Days — Drywall Subcontractor, Mississauga
The situation — A drywall subcontractor, Mississauga, Ontario
The accounting file at a drywall subcontractor in Mississauga, Ontario had a weak foundation. It was built on seasonal revenue reported without matching the costs that produced it. The year-end had taken 7 weeks each of the last three years.
What we did for A drywall subcontractor, Mississauga, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A drywall subcontractor, Mississauga, Ontario
The file reconciles. Month-end closes in 5 days instead of 7 weeks, and the year-end is a review rather than a reconstruction.
Case Study 3 · CRA review defended
Audit Defence Closed In 4 Weeks, $111,000 Cleared — Commercial General Contractor, Brampton
Client: A commercial general contractor · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Proposed tax cleared$111,000
Review duration4 weeks
OutcomeNo change
The situation — A commercial general contractor, Brampton, Ontario
A commercial general contractor in Brampton, Ontario was selected for review. Equipment and asset classes assigned by guesswork rather than the CCA schedule had shown up in the CRA's automated matching. The proposed adjustment on general contractors accounting and tax came to $111,000.
What we did for A commercial general contractor, Brampton, Ontario
We rebuilt the chart of accounts around how a general contractors business actually earns and spends. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A commercial general contractor, Brampton, Ontario
The review closed with no change. $111,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 4 · Structure rebuilt
Corporate Structure Rebuilt For $30,500 Of Annual Savings — Roofing Company, Lethbridge
Client: A roofing company · Where: Lethbridge, Alberta · Engagement: 3 weeks, fixed fee
Saving per year$30,500
DocumentationComplete
Transfer basisRollover
The situation — A roofing company, Lethbridge, Alberta
The structure at a roofing company in Lethbridge, Alberta dated from years earlier. It had been set up for a business that no longer existed. A previous accountant with no experience of this sector had become expensive.
What we did for A roofing company, Lethbridge, Alberta
We reassigned the asset classes on the CCA schedule and corrected the opening balances. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A roofing company, Lethbridge, Alberta
$30,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 5 · Cash and remittance control
$45,000 Of Working Capital Freed From The Tax Cycle — Concrete and Forming Crew, Halifax
Client: A concrete and forming crew · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Working capital freed$45,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A concrete and forming crew, Halifax, Nova Scotia
A concrete and forming crew in Halifax, Nova Scotia was profitable on paper and short of cash every month. Industry-specific reporting obligations nobody had flagged explained most of the gap.
What we did for A concrete and forming crew, Halifax, Nova Scotia
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A concrete and forming crew, Halifax, Nova Scotia
$45,000 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 6 · Missed incentive claimed
$72,000 Credit Claim Filed And Accepted Without Adjustment — Residential Framing Contractor, Moncton
Client: A residential framing contractor · Where: Moncton, New Brunswick · Engagement: 10 weeks, fixed fee
Claim value$72,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A residential framing contractor, Moncton, New Brunswick
A residential framing contractor in Moncton, New Brunswick assumed the credits did not apply to a business its size. Sector incentives that had never been tested against general contractors activity meant they had applied all along.
What we did for A residential framing contractor, Moncton, New Brunswick
We identified the qualifying activity and built the documentation to support it. Then we documented the positions to the standard the CRA applies to this sector specifically.
The result — A residential framing contractor, Moncton, New Brunswick
$72,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
