6 worked Appliance & Equipment Repair 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 appliance & equipment repair work, not a specific client's file.
Case Study 1 · Cash and remittance control
Instalments Rebased, $122,000 Of Cash Returned To The Business — Home Inspection Practice, Guelph
Client: A home inspection practice · Where: Guelph, Ontario · Engagement: 8 weeks, fixed fee
Cash returned$122,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A home inspection practice, Guelph, Ontario
A home inspection practice in Guelph, Ontario was paying instalments calculated on a prior year. That year no longer reflected the business. A chart of accounts that told the owner nothing about appliance & equipment repair margin was tying up $122,000 of cash.
What we did for A home inspection practice, Guelph, Ontario
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A home inspection practice, Guelph, Ontario
$122,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 2 · Backlog brought current
Collections Halted And $127,000 Cut From A 7-Year Backlog — Junk Removal Company, Surrey
Client: A junk removal company · Where: Surrey, British Columbia · Engagement: 7 weeks, fixed fee
Balance reduced by$127,000
Backlog cleared7 years
CollectionsHalted
The situation — A junk removal company, Surrey, British Columbia
By the time a junk removal company in Surrey, British Columbia called, 7 years were outstanding. The CRA had assessed on estimates. Underneath it sat industry-specific reporting obligations nobody had flagged.
What we did for A junk removal company, Surrey, British Columbia
We reconstructed the records year by year. We rebuilt the chart of accounts around how an appliance & equipment repair business actually earns and spends. Each filing replaced an arbitrary assessment with a real one.
The result — A junk removal company, Surrey, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $127,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Planning that cut the bill
$25,000 Cut From The Annual Tax Bill — Pest Control Company, Windsor
Client: A pest control company · Where: Windsor, Ontario · Engagement: 5 weeks, fixed fee
First-year saving$25,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A pest control company, Windsor, Ontario
A pest control company in Windsor, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left a previous accountant with no experience of this sector on the table.
What we did for A pest control company, Windsor, Ontario
We modelled the current position against the alternatives before changing anything. Then we reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed.
The result — A pest control company, Windsor, Ontario
The change saved $25,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
Case Study 4 · Structure rebuilt
Corporate Structure Rebuilt For $25,000 Of Annual Savings — Appliance Repair Business, Edmonton
Client: An appliance repair business · Where: Edmonton, Alberta · Engagement: 11 weeks, fixed fee
Saving per year$25,000
DocumentationComplete
Transfer basisRollover
The situation — An appliance repair business, Edmonton, Alberta
The structure at an appliance repair business in Edmonton, Alberta dated from years earlier. It had been set up for a business that no longer existed. Sector deductions claimed on a general-business basis rather than the appliance & equipment repair rules had become expensive.
What we did for An appliance repair business, Edmonton, Alberta
We documented the positions to the standard the CRA applies to this sector specifically. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — An appliance repair business, Edmonton, Alberta
$25,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 5 · Scaling without breaking
Second-Province Expansion Handled, $139,000 Of Cash Released — Pool Installation Business, Regina
Client: A pool installation business · Where: Regina, Saskatchewan · Engagement: 5 weeks, fixed fee
Cash released$139,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A pool installation business, Regina, Saskatchewan
Revenue at a pool installation business in Regina, Saskatchewan was up sharply and cash was tighter than ever. Underneath it sat equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A pool installation business, Regina, Saskatchewan
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A pool installation business, Regina, Saskatchewan
$139,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 6 · Objection and relief
$94,000 Of Penalties And Interest Cancelled On Relief — Home Staging Company, Toronto
Client: A home staging company · Where: Toronto, Ontario · Engagement: 11 weeks, fixed fee
Penalties and interest cancelled$94,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A home staging company, Toronto, Ontario
An assessment of $94,000 landed at a home staging company in Toronto, Ontario following a desk review. It turned on seasonal revenue reported without matching the costs that produced it. The auditor had not seen the records behind it.
What we did for A home staging company, Toronto, Ontario
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A home staging company, Toronto, Ontario
$94,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
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.
