6 Midwives & OB/GYNs tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to midwives & ob/gyns work, not a general example.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $107,000 Reversed — Chiropractic Clinic, Regina
A chiropractic clinic in Regina, Saskatchewan had been reassessed for $107,000 and had 21 days left on the objection deadline. The reassessment rested on industry-specific reporting obligations nobody had flagged.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result
The appeals officer allowed the objection in full. $107,000 was reversed and the account returned to a nil balance.
Case Study 2 · Missed incentive claimed
$13,500 In Credits Claimed That Prior Filings Had Missed — Psychology Practice, Moncton
Client: A psychology practice · Where: Moncton, New Brunswick · Engagement: 10 weeks, fixed fee
Credits claimed$13,500
Years adjusted6
Review outcomeNo adjustment
The situation
A psychology practice in Moncton, New Brunswick had been filing for 6 years without ever claiming the incentives its activity qualified for. Behind that sat sector incentives that had never been tested against midwives & ob/gyns activity.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result
$13,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $88,000 Refunded — Veterinary Hospital, Toronto
Remittances at a veterinary hospital in Toronto, Ontario were consistently late by a few days, which 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
We rebuilt the chart of accounts around how a midwives & ob/gyns business actually earns and spends, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $88,000 of overpaid instalments was refunded.
Case Study 4 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $48,000 Saved Each Year — Optometry Practice, Ottawa
Client: An optometry practice · Where: Ottawa, Ontario · Engagement: 8 weeks, fixed fee
Annual saving$48,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
An optometry practice in Ottawa, Ontario had outgrown the structure it started with. A previous accountant with no experience of this sector was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $48,000 a year while removing the exposure the old one carried.
Case Study 5 · CRA review defended
$47,000 Proposed Adjustment Withdrawn In Full — Physiotherapy Group, Saskatoon
Client: A physiotherapy group · Where: Saskatoon, Saskatchewan · Engagement: 5 weeks, fixed fee
Adjustment withdrawn$47,000
File closed in5 weeks
Penalties assessedNone
The situation
A physiotherapy group in Saskatoon, Saskatchewan received a proposal letter opening a review of midwives & ob/gyns accounting and tax. The CRA had identified a chart of accounts that told the owner nothing about midwives & ob/gyns margin and proposed an adjustment of $47,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We documented the positions to the standard the CRA applies to this sector specifically, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $47,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.
Case Study 6 · Records and systems rebuilt
13 Months Reconciled And $20,500 Of Input Tax Recovered — Family Medicine Clinic, Kitchener
Client: A family medicine clinic · Where: Kitchener, Ontario · Engagement: 5 weeks, fixed fee
Months reconciled13
Input tax recovered$20,500
Close time6 days
The situation
A family medicine clinic in Kitchener, Ontario was carrying seasonal revenue reported without matching the costs that produced it. Nothing reconciled, and every filing started with 13 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end, then set the routine that keeps it clean.
The result
13 months reconciled to the bank. The close now takes 6 days, and $20,500 of previously unclaimable input tax was recovered in the process.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
