6 worked eBay Stores 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 ebay stores work, not a specific client's file.
Case Study 1 · CRA review defended
$89,000 Proposed Adjustment Withdrawn In Full — Shopify Store Shipping Nationwide, Toronto
Client: A Shopify store shipping nationwide · Where: Toronto, Ontario · Engagement: 7 weeks, fixed fee
Adjustment withdrawn$89,000
File closed in7 weeks
Penalties assessedNone
The situation — A Shopify store shipping nationwide, Toronto, Ontario
A Shopify store shipping nationwide in Toronto, Ontario received a proposal letter opening a review of ebay stores accounting and tax. The CRA had identified a previous accountant with no experience of this sector. It proposed an adjustment of $89,000, with 30 days to respond.
What we did for A Shopify store shipping nationwide, Toronto, Ontario
We treated the response as an evidence exercise rather than an argument. We reassigned the asset classes on the CCA schedule and corrected the opening balances. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A Shopify store shipping nationwide, Toronto, Ontario
The proposed adjustment was withdrawn in full — all $89,000 of it. The file closed in 7 weeks with no change to the assessed amounts and no penalty.
Case Study 2 · Deadline rescue
Filed On Time From A Standing Start, $111,000 Penalty Avoided — Handmade Goods Marketplace Seller, Ottawa
The situation — A handmade goods marketplace seller, Ottawa, Ontario
A handmade goods marketplace seller in Ottawa, Ontario came to us 10 weeks before its filing deadline. The file came with a chart of accounts that told the owner nothing about ebay stores margin. A late filing would have triggered a penalty of roughly $111,000 before interest.
What we did for A handmade goods marketplace seller, Ottawa, Ontario
We worked backwards from the deadline. We documented the positions to the standard the CRA applies to this sector specifically. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A handmade goods marketplace seller, Ottawa, Ontario
The return was filed on time and complete. The $111,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 3 · Missed incentive claimed
$117,000 Credit Claim Filed And Accepted Without Adjustment — Direct-To-Consumer Apparel Brand, Saskatoon
The situation — A direct-to-consumer apparel brand, Saskatoon, Saskatchewan
A direct-to-consumer apparel brand in Saskatoon, Saskatchewan assumed the credits did not apply to a business its size. Provincial credits left unclaimed alongside every federal filing meant they had applied all along.
What we did for A direct-to-consumer apparel brand, Saskatoon, Saskatchewan
We identified the qualifying activity and built the documentation to support it. Then we rebuilt the chart of accounts around how an ebay stores business actually earns and spends.
The result — A direct-to-consumer apparel brand, Saskatoon, Saskatchewan
$117,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $8,000 In Unclaimed Input Tax Found — Print-On-Demand Business, Kitchener
Client: A print-on-demand business · Where: Kitchener, Ontario · Engagement: 3 weeks, fixed fee
Unclaimed tax found$8,000
Records rebuilt15 months
ProcessDocumented
The situation — A print-on-demand business, Kitchener, Ontario
A print-on-demand business in Kitchener, Ontario could not answer basic questions about its own numbers. Seasonal revenue reported without matching the costs that produced it sat between the bank statements and the ledger.
What we did for A print-on-demand business, Kitchener, Ontario
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A print-on-demand business, Kitchener, Ontario
Records rebuilt and reconciled, $8,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Sale and succession
$555,000 Sheltered By The Lifetime Capital Gains Exemption — Consumer Electronics Reseller, Barrie
The situation — A consumer electronics reseller, Barrie, Ontario
A consumer electronics reseller in Barrie, Ontario had an offer on the table and 28 months to close. The shares did not qualify for the capital gains exemption. No valuation on file to support the price the parties had agreed was part of the reason.
What we did for A consumer electronics reseller, Barrie, Ontario
We purified the corporation so the shares met the qualifying tests. We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. All of it was done well ahead of the closing date.
The result — A consumer electronics reseller, Barrie, Ontario
The sale closed on schedule with $555,000 sheltered by the lifetime capital gains exemption across the shareholders.
Client: A subscription box company · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Overpayment refunded$16,500
Late remittances sinceZero
ScheduleAutomated
The situation — A subscription box company, Calgary, Alberta
Remittances at a subscription box company in Calgary, Alberta were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A subscription box company, Calgary, Alberta
We reassigned the asset classes on the CCA schedule and corrected the opening balances. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A subscription box company, Calgary, Alberta
Penalties stopped from the following remittance onwards, and $16,500 of overpaid instalments was refunded.
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.
