6 worked Healthcare 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 healthcare work, not a specific client's file.
Case Study 1 · Backlog brought current
$25,500 Of Arbitrary Assessments Vacated After 3 Years — Medical Imaging Clinic, Regina
Client: A medical imaging clinic · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$25,500
Years brought current3
Account statusCurrent
The situation — A medical imaging clinic, Regina, Saskatchewan
3 years of unfiled returns had turned into notional assessments at a medical imaging clinic in Regina, Saskatchewan. Underneath lay industry-specific reporting obligations nobody had flagged. Collections had already started.
What we did for A medical imaging clinic, Regina, Saskatchewan
We rebuilt the chart of accounts around how a healthcare business actually earns and spends. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A medical imaging clinic, Regina, Saskatchewan
All 3 years were accepted as filed. $25,500 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $62,000 Reversed — Veterinary Hospital, Hamilton
The situation — A veterinary hospital, Hamilton, Ontario
A veterinary hospital in Hamilton, Ontario had been reassessed for $62,000. 11 days were left on the objection deadline. The reassessment rested on seasonal revenue reported without matching the costs that produced it.
What we did for A veterinary hospital, Hamilton, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed.
The result — A veterinary hospital, Hamilton, Ontario
The appeals officer allowed the objection in full. $62,000 was reversed and the account returned to a nil balance.
Case Study 3 · Records and systems rebuilt
25 Months Reconciled And $5,600 Of Input Tax Recovered — Two-Dentist Practice, Toronto
Client: A two-dentist practice · Where: Toronto, Ontario · Engagement: 4 weeks, fixed fee
Months reconciled25
Input tax recovered$5,600
Close time5 days
The situation — A two-dentist practice, Toronto, Ontario
Nothing reconciled at a two-dentist practice in Toronto, Ontario. Every filing started with 25 months of cleanup. The file was carrying a previous accountant with no experience of this sector.
What we did for A two-dentist practice, Toronto, Ontario
We rebuilt from source rather than correcting on top of the existing file. We documented the positions to the standard the CRA applies to this sector specifically. Then we set the routine that keeps it clean.
The result — A two-dentist practice, Toronto, Ontario
25 months reconciled to the bank. The close now takes 5 days, and $5,600 of previously unclaimable input tax was recovered in the process.
Case Study 4 · Planning that cut the bill
$71,000 Saved By Correcting What Prior Filings Had Missed — Chiropractic Clinic, Victoria
Client: A chiropractic clinic · Where: Victoria, British Columbia · Engagement: 4 weeks, fixed fee
Saving identified$71,000
RecurringYes
Positions documentedAll
The situation — A chiropractic clinic, Victoria, British Columbia
A chiropractic clinic in Victoria, British Columbia asked for a second opinion on healthcare accounting and tax. That followed three years of rising tax. The review found sector deductions claimed on a general-business basis rather than the healthcare rules.
What we did for A chiropractic clinic, Victoria, British Columbia
We built the comparison first: current structure against two alternatives. Then we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A chiropractic clinic, Victoria, British Columbia
First-year saving of $71,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Client: A physiotherapy group · Where: Saskatoon, Saskatchewan · Engagement: 7 weeks, fixed fee
Proposed tax cleared$128,000
Review duration7 weeks
OutcomeNo change
The situation — A physiotherapy group, Saskatoon, Saskatchewan
A physiotherapy group in Saskatoon, Saskatchewan was selected for review. A chart of accounts that told the owner nothing about healthcare margin had shown up in the CRA's automated matching. The proposed adjustment on healthcare accounting and tax came to $128,000.
What we did for A physiotherapy group, Saskatoon, Saskatchewan
We reassigned the asset classes on the CCA schedule and corrected the opening balances. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A physiotherapy group, Saskatoon, Saskatchewan
The review closed with no change. $128,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 6 · Sale and succession
$410,000 Sheltered By The Lifetime Capital Gains Exemption — Home-Care Nursing Agency, Mississauga
The situation — A home-care nursing agency, Mississauga, Ontario
A home-care nursing agency in Mississauga, Ontario had an offer on the table and 30 months to close. The shares did not qualify for the capital gains exemption. Retained cash well above what the business needed to operate was part of the reason.
What we did for A home-care nursing agency, Mississauga, Ontario
We purified the corporation so the shares met the qualifying tests. We rebuilt the chart of accounts around how a healthcare business actually earns and spends. All of it was done well ahead of the closing date.
The result — A home-care nursing agency, Mississauga, Ontario
The sale closed on schedule with $410,000 sheltered by the lifetime capital gains exemption across the shareholders.
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.
