6 worked Occupational Therapists 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 occupational therapists work, not a specific client's file.
The situation — A chiropractic clinic, Windsor, Ontario
Remittances at a chiropractic clinic in Windsor, Ontario were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a previous accountant with no experience of this sector.
What we did for A chiropractic clinic, Windsor, Ontario
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A chiropractic clinic, Windsor, Ontario
Penalties stopped from the following remittance onwards, and $43,000 of overpaid instalments was refunded.
Client: A two-dentist practice · Where: Kelowna, British Columbia · Engagement: 7 weeks, fixed fee
Annual saving$22,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A two-dentist practice, Kelowna, British Columbia
A two-dentist practice in Kelowna, British Columbia was carrying equipment and asset classes assigned by guesswork rather than the CCA schedule, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A two-dentist practice, Kelowna, British Columbia
Working with the client's lawyer, we reassigned the asset classes on the CCA schedule and corrected the opening balances and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A two-dentist practice, Kelowna, British Columbia
The structure now matches the business. Annual saving of $22,000, and the reorganisation itself was tax-neutral.
Case Study 3 · CRA review defended
$129,000 Proposed Adjustment Withdrawn In Full — Veterinary Hospital, Toronto
The situation — A veterinary hospital, Toronto, Ontario
A veterinary hospital in Toronto, Ontario received a proposal letter opening a review of occupational therapists accounting and tax. The CRA had identified seasonal revenue reported without matching the costs that produced it and proposed an adjustment of $129,000, with 30 days to respond.
What we did for A veterinary hospital, Toronto, Ontario
We treated the response as an evidence exercise rather than an argument. We rebuilt the chart of accounts around how a occupational therapists business actually earns and spends, then indexed every supporting document against the specific line the auditor had questioned.
The result — A veterinary hospital, Toronto, Ontario
The proposed adjustment was withdrawn in full — all $129,000 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
Case Study 4 · Records and systems rebuilt
Month-End Close Cut From 6 Weeks To 8 Days — Medical Imaging Clinic, Mississauga
Client: A medical imaging clinic · Where: Mississauga, Ontario · Engagement: 6 weeks, fixed fee
Close time before6 weeks
Close time after8 days
Year-endReview, not rebuild
The situation — A medical imaging clinic, Mississauga, Ontario
The accounting file at a medical imaging clinic in Mississauga, Ontario was built on a chart of accounts that told the owner nothing about occupational therapists margin. The year-end had taken 6 weeks each of the last three years.
What we did for A medical imaging clinic, Mississauga, Ontario
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 medical imaging clinic, Mississauga, Ontario
The file reconciles. Month-end closes in 8 days instead of 6 weeks, and the year-end is a review rather than a reconstruction.
Case Study 5 · Backlog brought current
4 Years Filed, $98,000 Removed From The Assessed Balance — Physiotherapy Group, Winnipeg
Client: A physiotherapy group · Where: Winnipeg, Manitoba · Engagement: 8 weeks, fixed fee
Years filed4
Assessed balance removed$98,000
CollectionsStopped
The situation — A physiotherapy group, Winnipeg, Manitoba
A physiotherapy group in Winnipeg, Manitoba had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying industry-specific reporting obligations nobody had flagged on top of a growing interest balance.
What we did for A physiotherapy group, Winnipeg, Manitoba
We started with the oldest year and worked forward so each year's closing balances fed the next. We documented the positions to the standard the CRA applies to this sector specifically, filing the years in sequence rather than all at once.
The result — A physiotherapy group, Winnipeg, Manitoba
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $98,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 6 · Scaling without breaking
Scaled To 73 Staff With $85,000 Of Working Capital Freed — Pharmacy, Halifax
Client: A pharmacy · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Headcount reached73
Working capital freed$85,000
Missed deadlinesZero
The situation — A pharmacy, Halifax, Nova Scotia
A pharmacy in Halifax, Nova Scotia was growing fast — headcount to 73 in eighteen months — and the back office had not kept up. Sector deductions claimed on a general-business basis rather than the occupational therapists rules was the first thing to break.
What we did for A pharmacy, Halifax, Nova Scotia
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A pharmacy, Halifax, Nova Scotia
The business reached 73 staff with no missed remittance and no late filing. $85,000 of working capital was freed in the process.
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.
