6 worked Pharmacies 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 pharmacies work, not a specific client's file.
Case Study 1 · Planning that cut the bill
$51,000 Saved By Correcting What Prior Filings Had Missed — Home-Care Nursing Agency, London
The situation — A home-care nursing agency, London, Ontario
A home-care nursing agency in London, Ontario asked for a second opinion on pharmacies accounting and tax. That followed three years of rising tax. The review found sector deductions claimed on a general-business basis rather than the pharmacies rules.
What we did for A home-care nursing agency, London, Ontario
We built the comparison first: current structure against two alternatives. Then we reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed.
The result — A home-care nursing agency, London, Ontario
First-year saving of $51,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 2 · Backlog brought current
Collections Halted And $115,000 Cut From A 3-Year Backlog — Medical Imaging Clinic, Calgary
Client: A medical imaging clinic · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Balance reduced by$115,000
Backlog cleared3 years
CollectionsHalted
The situation — A medical imaging clinic, Calgary, Alberta
By the time a medical imaging clinic in Calgary, Alberta called, 3 years were outstanding. The CRA had assessed on estimates. Underneath it sat a previous accountant with no experience of this sector.
What we did for A medical imaging clinic, Calgary, Alberta
We reconstructed the records year by year. We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. Each filing replaced an arbitrary assessment with a real one.
The result — A medical imaging clinic, Calgary, Alberta
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $115,000, and a relief application addressed part of the accumulated interest.
Remittances at a pharmacy in Kitchener, Ontario were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat seasonal revenue reported without matching the costs that produced it.
What we did for A pharmacy, Kitchener, Ontario
We rebuilt the chart of accounts around how a pharmacies business actually earns and spends. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A pharmacy, Kitchener, Ontario
Penalties stopped from the following remittance onwards, and $103,000 of overpaid instalments was refunded.
Case Study 4 · Sale and succession
Intergenerational Transfer Completed With $255,000 Deferred — Chiropractic Clinic, Ottawa
The situation — A chiropractic clinic, Ottawa, Ontario
A generational transfer at a chiropractic clinic in Ottawa, Ontario had been discussed for years without a plan. A shareholder loan balance that would have been picked up as income on closing meant the transfer as contemplated would have been fully taxable.
What we did for A chiropractic clinic, Ottawa, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A chiropractic clinic, Ottawa, Ontario
$255,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 5 · Records and systems rebuilt
Books Rebuilt From Source, $7,200 In Unclaimed Input Tax Found — Psychology Practice, Moncton
Client: A psychology practice · Where: Moncton, New Brunswick · Engagement: 9 weeks, fixed fee
Unclaimed tax found$7,200
Records rebuilt11 months
ProcessDocumented
The situation — A psychology practice, Moncton, New Brunswick
A psychology practice in Moncton, New Brunswick could not answer basic questions about its own numbers. Equipment and asset classes assigned by guesswork rather than the CCA schedule sat between the bank statements and the ledger.
What we did for A psychology practice, Moncton, New Brunswick
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A psychology practice, Moncton, New Brunswick
Records rebuilt and reconciled, $7,200 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $117,000 Across 3 Open Years — Veterinary Hospital, Halifax
Client: A veterinary hospital · Where: Halifax, Nova Scotia · Engagement: 9 weeks, fixed fee
Recovered$117,000
Open years claimed3
Ongoing trackingIn place
The situation — A veterinary hospital, Halifax, Nova Scotia
An incentive review at a veterinary hospital in Halifax, Nova Scotia started from a simple question: what has never been claimed? The answer ran to 3 years. It was driven by sector incentives that had never been tested against pharmacies activity.
What we did for A veterinary hospital, Halifax, Nova Scotia
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A veterinary hospital, Halifax, Nova Scotia
The credits produced $117,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
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.
