6 worked Janitorial Services 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 janitorial services work, not a specific client's file.
Case Study 1 · Missed incentive claimed
$143,000 In Credits Claimed That Prior Filings Had Missed — Pool Installation Business, Red Deer
Client: A pool installation business · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Credits claimed$143,000
Years adjusted5
Review outcomeNo adjustment
The situation — A pool installation business, Red Deer, Alberta
A pool installation business in Red Deer, Alberta had been filing for 5 years without ever claiming the incentives its activity qualified for. Behind that sat development and improvement work written off as ordinary overhead.
What we did for A pool installation business, Red Deer, Alberta
We tested each activity against the eligibility criteria rather than the description on the invoice, then reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed.
The result — A pool installation business, Red Deer, Alberta
$143,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Sale and succession
$405,000 Sheltered By The Lifetime Capital Gains Exemption — Home Inspection Practice, Victoria
Client: A home inspection practice · Where: Victoria, British Columbia · Engagement: 11 weeks, fixed fee
Gain sheltered$405,000
ClosingOn schedule
Share qualificationMet
The situation — A home inspection practice, Victoria, British Columbia
A home inspection practice in Victoria, British Columbia had an offer on the table and 19 months to close. The shares did not qualify for the capital gains exemption, and a shareholder loan balance that would have been picked up as income on closing was part of the reason.
What we did for A home inspection practice, Victoria, British Columbia
We purified the corporation so the shares met the qualifying tests, then reassigned the asset classes on the CCA schedule and corrected the opening balances well ahead of the closing date.
The result — A home inspection practice, Victoria, British Columbia
The sale closed on schedule with $405,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 3 · Backlog brought current
6 Years Filed, $111,000 Removed From The Assessed Balance — Residential Cleaning Company, Windsor
Client: A residential cleaning company · Where: Windsor, Ontario · Engagement: 7 weeks, fixed fee
Years filed6
Assessed balance removed$111,000
CollectionsStopped
The situation — A residential cleaning company, Windsor, Ontario
A residential cleaning company in Windsor, Ontario had not filed for 6 years. The CRA had issued arbitrary assessments, and the business was carrying a previous accountant with no experience of this sector on top of a growing interest balance.
What we did for A residential cleaning company, Windsor, Ontario
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 residential cleaning company, Windsor, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $111,000 of the estimated balance came off, with a payment arrangement covering the rest.
Client: An appliance repair business · Where: Moncton, New Brunswick · Engagement: 6 weeks, fixed fee
Annual saving$15,000
ReorganisationTax-neutral
StructureMatches operations
The situation — An appliance repair business, Moncton, New Brunswick
An appliance repair business in Moncton, New Brunswick was carrying seasonal revenue reported without matching the costs that produced it, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for An appliance repair business, Moncton, New Brunswick
Working with the client's lawyer, we rebuilt the chart of accounts around how a janitorial services business actually earns and spends and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — An appliance repair business, Moncton, New Brunswick
The structure now matches the business. Annual saving of $15,000, and the reorganisation itself was tax-neutral.
Case Study 5 · Objection and relief
Notice Of Objection Allowed In Full, $110,000 Reversed — Security Systems Installer, Barrie
Client: A security systems installer · Where: Barrie, Ontario · Engagement: 10 weeks, fixed fee
Amount reversed$110,000
ObjectionAllowed in full
Account balanceNil
The situation — A security systems installer, Barrie, Ontario
A security systems installer in Barrie, Ontario had been reassessed for $110,000 and had 20 days left on the objection deadline. The reassessment rested on industry-specific reporting obligations nobody had flagged.
What we did for A security systems installer, Barrie, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder, and aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A security systems installer, Barrie, Ontario
The appeals officer allowed the objection in full. $110,000 was reversed and the account returned to a nil balance.
Client: A handyman services franchise · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Penalty cancelled$52,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A handyman services franchise, Kelowna, British Columbia
A handyman services franchise in Kelowna, British Columbia had already missed one deadline and was about to miss a second. Behind it sat equipment and asset classes assigned by guesswork rather than the CCA schedule, and a penalty of $52,000 was accruing.
What we did for A handyman services franchise, Kelowna, British Columbia
We split the work into what had to happen before the deadline and what could follow it, then reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed.
The result — A handyman services franchise, Kelowna, British Columbia
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $52,000 of the penalty already assessed on the earlier year.
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.
