6 worked Landscaping & Snow Removal 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 landscaping & snow removal work, not a specific client's file.
Case Study 1 · Deadline rescue
9-Week Turnaround Beat The Deadline And Saved $30,500 — Concrete and Forming Crew, Calgary
Client: A concrete and forming crew · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Late-filing penalty avoided$30,500
Filed with11 days to spare
Next yearPapers ready
The situation — A concrete and forming crew, Calgary, Alberta
A concrete and forming crew in Calgary, Alberta was weeks away from the deadline for landscaping & snow removal accounting and tax. Behind that sat seasonal revenue reported without matching the costs that produced it. The exposure if the date slipped was around $30,500.
What we did for A concrete and forming crew, Calgary, Alberta
We reassigned the asset classes on the CCA schedule and corrected the opening balances. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A concrete and forming crew, Calgary, Alberta
Filed with 11 days to spare. $30,500 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 2 · Objection and relief
Desk-Review Assessment Of $48,000 Vacated — Excavation and Site-Services Company, Brampton
Client: An excavation and site-services company · Where: Brampton, Ontario · Engagement: 6 weeks, fixed fee
Assessment vacated$48,000
Supporting recordsNow on file
AccountCleared
The situation — An excavation and site-services company, Brampton, Ontario
An excavation and site-services company in Brampton, Ontario was carrying $48,000 of penalties and interest. The charges arose from sector deductions claimed on a general-business basis rather than the landscaping & snow removal rules. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for An excavation and site-services company, Brampton, Ontario
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 — An excavation and site-services company, Brampton, Ontario
The assessment was vacated. $48,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $35,500 Saved Each Year — Drywall Subcontractor, Vancouver
Client: A drywall subcontractor · Where: Vancouver, British Columbia · Engagement: 8 weeks, fixed fee
Annual saving$35,500
Tax on reorganisationDeferred
Elections filedOn time
The situation — A drywall subcontractor, Vancouver, British Columbia
A drywall subcontractor in Vancouver, British Columbia had outgrown the structure it started with. Equipment and asset classes assigned by guesswork rather than the CCA schedule was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for A drywall subcontractor, Vancouver, British Columbia
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 — A drywall subcontractor, Vancouver, British Columbia
The reorganisation completed without triggering tax, and the new structure saves approximately $35,500 a year while removing the exposure the old one carried.
Case Study 4 · Backlog brought current
$42,000 Of Arbitrary Assessments Vacated After 6 Years — Mechanical and HVAC Contractor, Regina
Client: A mechanical and HVAC contractor · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Arbitrary tax vacated$42,000
Years brought current6
Account statusCurrent
The situation — A mechanical and HVAC contractor, Regina, Saskatchewan
6 years of unfiled returns had turned into notional assessments at a mechanical and HVAC contractor in Regina, Saskatchewan. Underneath lay industry-specific reporting obligations nobody had flagged. Collections had already started.
What we did for A mechanical and HVAC contractor, Regina, 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 mechanical and HVAC contractor, Regina, Saskatchewan
All 6 years were accepted as filed. $42,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 5 · Sale and succession
$425,000 Sheltered By The Lifetime Capital Gains Exemption — Civil Works Company, Mississauga
Client: A civil works company · Where: Mississauga, Ontario · Engagement: 5 weeks, fixed fee
Gain sheltered$425,000
ClosingOn schedule
Share qualificationMet
The situation — A civil works company, Mississauga, Ontario
A civil works company in Mississauga, Ontario had an offer on the table and 9 months to close. The shares did not qualify for the capital gains exemption. A minute book with no resolutions behind a decade of dividends was part of the reason.
What we did for A civil works company, Mississauga, Ontario
We purified the corporation so the shares met the qualifying tests. We rebuilt the chart of accounts around how a landscaping & snow removal business actually earns and spends. All of it was done well ahead of the closing date.
The result — A civil works company, Mississauga, Ontario
The sale closed on schedule with $425,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $43,000 Across 4 Open Years — Roofing Company, Kitchener
Client: A roofing company · Where: Kitchener, Ontario · Engagement: 6 weeks, fixed fee
Recovered$43,000
Open years claimed4
Ongoing trackingIn place
The situation — A roofing company, Kitchener, Ontario
An incentive review at a roofing company in Kitchener, 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 roofing company, Kitchener, Ontario
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A roofing company, Kitchener, Ontario
The credits produced $43,000 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.
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.
