6 worked Physiotherapists 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 physiotherapists work, not a specific client's file.
Case Study 1 · Objection and relief
$95,000 Of Penalties And Interest Cancelled On Relief — Home-Care Nursing Agency, Mississauga
The situation — A home-care nursing agency, Mississauga, Ontario
An assessment of $95,000 landed at a home-care nursing agency in Mississauga, Ontario following a desk review. The auditor had not seen the records behind equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A home-care nursing agency, Mississauga, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed, then set out the legislative basis for the position alongside the documents supporting it.
The result — A home-care nursing agency, Mississauga, Ontario
$95,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 2 · Scaling without breaking
Second-Province Expansion Handled, $112,000 Of Cash Released — Chiropractic Clinic, Surrey
Client: A chiropractic clinic · Where: Surrey, British Columbia · Engagement: 9 weeks, fixed fee
Cash released$112,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A chiropractic clinic, Surrey, British Columbia
Revenue at a chiropractic clinic in Surrey, British Columbia was up sharply and cash was tighter than ever. Underneath it sat a chart of accounts that told the owner nothing about physiotherapists margin.
What we did for A chiropractic clinic, Surrey, British Columbia
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result — A chiropractic clinic, Surrey, British Columbia
$112,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 3 · Structure rebuilt
Corporate Structure Rebuilt For $65,000 Of Annual Savings — Optometry Practice, Brampton
Client: An optometry practice · Where: Brampton, Ontario · Engagement: 8 weeks, fixed fee
Saving per year$65,000
DocumentationComplete
Transfer basisRollover
The situation — An optometry practice, Brampton, Ontario
The structure at an optometry practice in Brampton, Ontario had been set up years earlier for a business that no longer existed, and sector deductions claimed on a general-business basis rather than the physiotherapists rules had become expensive.
What we did for An optometry practice, Brampton, Ontario
We rebuilt the chart of accounts around how a physiotherapists business actually earns and spends. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — An optometry practice, Brampton, Ontario
$65,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 4 · Planning that cut the bill
$37,000 Saved By Correcting What Prior Filings Had Missed — Two-Dentist Practice, Windsor
Client: A two-dentist practice · Where: Windsor, Ontario · Engagement: 6 weeks, fixed fee
Saving identified$37,000
RecurringYes
Positions documentedAll
The situation — A two-dentist practice, Windsor, Ontario
A two-dentist practice in Windsor, Ontario asked for a second opinion on physiotherapists accounting and tax after three years of rising tax. The review found a previous accountant with no experience of this sector.
What we did for A two-dentist practice, Windsor, Ontario
We built the comparison first — current structure against two alternatives — and then documented the positions to the standard the CRA applies to this sector specifically.
The result — A two-dentist practice, Windsor, Ontario
First-year saving of $37,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 5 · Backlog brought current
Collections Halted And $126,000 Cut From A 6-Year Backlog — Pharmacy, Lethbridge
Client: A pharmacy · Where: Lethbridge, Alberta · Engagement: 9 weeks, fixed fee
Balance reduced by$126,000
Backlog cleared6 years
CollectionsHalted
The situation — A pharmacy, Lethbridge, Alberta
By the time a pharmacy in Lethbridge, Alberta called, 6 years were outstanding and the CRA had assessed on estimates. Underneath it sat seasonal revenue reported without matching the costs that produced it.
What we did for A pharmacy, Lethbridge, Alberta
We reconstructed the records year by year and reassigned the asset classes on the CCA schedule and corrected the opening balances. Each filing replaced an arbitrary assessment with a real one.
The result — A pharmacy, Lethbridge, Alberta
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $126,000, and a relief application addressed part of the accumulated interest.
Case Study 6 · Cash and remittance control
$40,000 Of Working Capital Freed From The Tax Cycle — Veterinary Hospital, Edmonton
Client: A veterinary hospital · Where: Edmonton, Alberta · Engagement: 4 weeks, fixed fee
Working capital freed$40,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A veterinary hospital, Edmonton, Alberta
A veterinary hospital in Edmonton, Alberta was profitable on paper and short of cash every month. Industry-specific reporting obligations nobody had flagged explained most of the gap.
What we did for A veterinary hospital, Edmonton, Alberta
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A veterinary hospital, Edmonton, Alberta
$40,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
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.
