6 worked E-Commerce 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 e-commerce work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $107,000 Of Cash Released — Supplements Brand, Kelowna
Client: A supplements brand · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Cash released$107,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A supplements brand, Kelowna, British Columbia
Revenue at a supplements brand in Kelowna, British Columbia was up sharply and cash was tighter than ever. Underneath it sat equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A supplements brand, Kelowna, British Columbia
We reassigned the asset classes on the CCA schedule and corrected the opening balances. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result — A supplements brand, Kelowna, British Columbia
$107,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Planning that cut the bill
$43,000 Saved By Correcting What Prior Filings Had Missed — Consumer Electronics Reseller, Red Deer
Client: A consumer electronics reseller · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Saving identified$43,000
RecurringYes
Positions documentedAll
The situation — A consumer electronics reseller, Red Deer, Alberta
A consumer electronics reseller in Red Deer, Alberta asked for a second opinion on e-commerce accounting and tax after three years of rising tax. The review found seasonal revenue reported without matching the costs that produced it.
What we did for A consumer electronics reseller, Red Deer, Alberta
We built the comparison first — current structure against two alternatives — and then aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A consumer electronics reseller, Red Deer, Alberta
First-year saving of $43,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Cash and remittance control
Instalments Rebased, $44,000 Of Cash Returned To The Business — Pet Products Retailer, London
Client: A pet products retailer · Where: London, Ontario · Engagement: 7 weeks, fixed fee
Cash returned$44,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A pet products retailer, London, Ontario
A pet products retailer in London, Ontario was paying instalments calculated on a prior year that no longer reflected the business. Sector deductions claimed on a general-business basis rather than the e-commerce rules was tying up $44,000 of cash.
What we did for A pet products retailer, London, Ontario
We rebased the instalments on the current-year estimate rather than the prior-year default, and documented the positions to the standard the CRA applies to this sector specifically.
The result — A pet products retailer, London, Ontario
$44,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Records and systems rebuilt
Month-End Close Cut From 6 Weeks To 6 Days — Direct-To-Consumer Apparel Brand, Winnipeg
The situation — A direct-to-consumer apparel brand, Winnipeg, Manitoba
The accounting file at a direct-to-consumer apparel brand in Winnipeg, Manitoba was built on a chart of accounts that told the owner nothing about e-commerce margin. The year-end had taken 6 weeks each of the last three years.
What we did for A direct-to-consumer apparel brand, Winnipeg, Manitoba
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed and moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A direct-to-consumer apparel brand, Winnipeg, Manitoba
The file reconciles. Month-end closes in 6 days instead of 6 weeks, and the year-end is a review rather than a reconstruction.
Case Study 5 · Deadline rescue
Filed On Time From A Standing Start, $67,000 Penalty Avoided — Amazon FBA Seller, Calgary
Client: An Amazon FBA seller · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Penalty avoided$67,000
Turnaround5 weeks
FiledOn time
The situation — An Amazon FBA seller, Calgary, Alberta
An Amazon FBA seller in Calgary, Alberta came to us 5 weeks before its filing deadline with industry-specific reporting obligations nobody had flagged. A late filing would have triggered a penalty of roughly $67,000 before interest.
What we did for An Amazon FBA seller, Calgary, Alberta
We worked backwards from the deadline. We rebuilt the chart of accounts around how a e-commerce business actually earns and spends, prioritising the items that actually gated the filing and deferring everything that did not.
The result — An Amazon FBA seller, Calgary, Alberta
The return was filed on time and complete. The $67,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 6 · Objection and relief
Notice Of Objection Allowed In Full, $139,000 Reversed — Shopify Store Shipping Nationwide, Barrie
Client: A Shopify store shipping nationwide · Where: Barrie, Ontario · Engagement: 7 weeks, fixed fee
Amount reversed$139,000
ObjectionAllowed in full
Account balanceNil
The situation — A Shopify store shipping nationwide, Barrie, Ontario
A Shopify store shipping nationwide in Barrie, Ontario had been reassessed for $139,000 and had 16 days left on the objection deadline. The reassessment rested on a previous accountant with no experience of this sector.
What we did for A Shopify store shipping nationwide, Barrie, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder, and reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A Shopify store shipping nationwide, Barrie, Ontario
The appeals officer allowed the objection in full. $139,000 was reversed and the account returned to a nil balance.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.