6 worked Midwives & OB/GYNs 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 midwives & ob/gyns work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $107,000 Reversed — Chiropractic Clinic, Regina
The situation — A chiropractic clinic, Regina, Saskatchewan
A chiropractic clinic in Regina, Saskatchewan had been reassessed for $107,000. 21 days were left on the objection deadline. The reassessment rested on industry-specific reporting obligations nobody had flagged.
What we did for A chiropractic clinic, Regina, Saskatchewan
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A chiropractic clinic, Regina, Saskatchewan
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, Moncton, New Brunswick
A psychology practice in Moncton, New Brunswick had been filing for 6 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat sector incentives that had never been tested against midwives & OB/GYNs activity.
What we did for A psychology practice, Moncton, New Brunswick
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A psychology practice, Moncton, New Brunswick
$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
The situation — A veterinary hospital, Toronto, Ontario
Remittances at a veterinary hospital in Toronto, Ontario 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 veterinary hospital, Toronto, Ontario
We rebuilt the chart of accounts around how a midwives & OB/GYNs business actually earns and spends. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A veterinary hospital, Toronto, Ontario
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, Ottawa, Ontario
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 for An optometry practice, Ottawa, Ontario
We mapped the current structure and modelled the target. Then we reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — An optometry practice, Ottawa, Ontario
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, Saskatoon, Saskatchewan
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. It proposed an adjustment of $47,000, with 30 days to respond.
What we did for A physiotherapy group, Saskatoon, Saskatchewan
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. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A physiotherapy group, Saskatoon, Saskatchewan
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, Kitchener, Ontario
Nothing reconciled at a family medicine clinic in Kitchener, Ontario. Every filing started with 13 months of cleanup. The file was carrying seasonal revenue reported without matching the costs that produced it.
What we did for A family medicine clinic, Kitchener, Ontario
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 we set the routine that keeps it clean.
The result — A family medicine clinic, Kitchener, Ontario
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 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.
