6 worked Spas & Wellness Clinics 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 spas & wellness clinics work, not a specific client's file.
Case Study 1 · CRA review defended
$119,000 Proposed Adjustment Withdrawn In Full — Optometry Practice, Calgary
Client: An optometry practice · Where: Calgary, Alberta · Engagement: 4 weeks, fixed fee
Adjustment withdrawn$119,000
File closed in4 weeks
Penalties assessedNone
The situation — An optometry practice, Calgary, Alberta
An optometry practice in Calgary, Alberta received a proposal letter opening a review of spas & wellness clinics accounting and tax. The CRA had identified seasonal revenue reported without matching the costs that produced it. It proposed an adjustment of $119,000, with 30 days to respond.
What we did for An optometry practice, Calgary, Alberta
We treated the response as an evidence exercise rather than an argument. We rebuilt the chart of accounts around how a spas & wellness clinics business actually earns and spends. We then indexed every supporting document against the specific line the auditor had questioned.
The result — An optometry practice, Calgary, Alberta
The proposed adjustment was withdrawn in full — all $119,000 of it. The file closed in 4 weeks with no change to the assessed amounts and no penalty.
Case Study 2 · Planning that cut the bill
$20,500 Saved By Correcting What Prior Filings Had Missed — Psychology Practice, Ottawa
Client: A psychology practice · Where: Ottawa, Ontario · Engagement: 9 weeks, fixed fee
Saving identified$20,500
RecurringYes
Positions documentedAll
The situation — A psychology practice, Ottawa, Ontario
A psychology practice in Ottawa, Ontario asked for a second opinion on spas & wellness clinics accounting and tax. That followed three years of rising tax. The review found a previous accountant with no experience of this sector.
What we did for A psychology practice, Ottawa, Ontario
We built the comparison first: current structure against two alternatives. Then we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A psychology practice, Ottawa, Ontario
First-year saving of $20,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Records and systems rebuilt
Books Rebuilt From Source, $11,500 In Unclaimed Input Tax Found — Pharmacy, Halifax
Client: A pharmacy · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Unclaimed tax found$11,500
Records rebuilt9 months
ProcessDocumented
The situation — A pharmacy, Halifax, Nova Scotia
A pharmacy in Halifax, Nova Scotia could not answer basic questions about its own numbers. Sector deductions claimed on a general-business basis rather than the spas & wellness clinics rules sat between the bank statements and the ledger.
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. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A pharmacy, Halifax, Nova Scotia
Records rebuilt and reconciled, $11,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $80,000 Vacated — Home-Care Nursing Agency, Brampton
The situation — A home-care nursing agency, Brampton, Ontario
A home-care nursing agency in Brampton, Ontario was carrying $80,000 of penalties and interest. The charges arose from a chart of accounts that told the owner nothing about spas & wellness clinics margin. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A home-care nursing agency, Brampton, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A home-care nursing agency, Brampton, Ontario
The assessment was vacated. $80,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Backlog brought current
$144,000 Of Arbitrary Assessments Vacated After 6 Years — Family Medicine Clinic, Victoria
Client: A family medicine clinic · Where: Victoria, British Columbia · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$144,000
Years brought current6
Account statusCurrent
The situation — A family medicine clinic, Victoria, British Columbia
6 years of unfiled returns had turned into notional assessments at a family medicine clinic in Victoria, British Columbia. Underneath lay equipment and asset classes assigned by guesswork rather than the CCA schedule. Collections had already started.
What we did for A family medicine clinic, Victoria, British Columbia
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A family medicine clinic, Victoria, British Columbia
All 6 years were accepted as filed. $144,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 6 · Missed incentive claimed
$36,000 Credit Claim Filed And Accepted Without Adjustment — Veterinary Hospital, Kelowna
Client: A veterinary hospital · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Claim value$36,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A veterinary hospital, Kelowna, British Columbia
A veterinary hospital in Kelowna, British Columbia assumed the credits did not apply to a business its size. Provincial credits left unclaimed alongside every federal filing meant they had applied all along.
What we did for A veterinary hospital, Kelowna, British Columbia
We identified the qualifying activity and built the documentation to support it. Then we rebuilt the chart of accounts around how a spas & wellness clinics business actually earns and spends.
The result — A veterinary hospital, Kelowna, British Columbia
$36,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
