6 worked Personal Care, Creative & Media 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 personal care, creative & media work, not a specific client's file.
Client: A photography studio · Where: Guelph, Ontario · Engagement: 7 weeks, fixed fee
Penalty cancelled$104,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A photography studio, Guelph, Ontario
A photography studio in Guelph, Ontario had already missed one deadline and was about to miss a second. Behind it sat a chart of accounts that told the owner nothing about personal care, creative & media margin. A penalty of $104,000 was accruing.
What we did for A photography studio, Guelph, Ontario
We split the work into what had to happen before the deadline and what could follow it. Then we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — A photography studio, Guelph, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $104,000 of the penalty already assessed on the earlier year.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $78,000 Across 7 Open Years — Podcast and Audio Studio, Edmonton
Client: A podcast and audio studio · Where: Edmonton, Alberta · Engagement: 5 weeks, fixed fee
Recovered$78,000
Open years claimed7
Ongoing trackingIn place
The situation — A podcast and audio studio, Edmonton, Alberta
An incentive review at a podcast and audio studio in Edmonton, Alberta started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by provincial credits left unclaimed alongside every federal filing.
What we did for A podcast and audio studio, Edmonton, Alberta
We rebuilt the chart of accounts around how a personal care, creative & media business actually earns and spends. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A podcast and audio studio, Edmonton, Alberta
The credits produced $78,000 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.
Case Study 3 · Records and systems rebuilt
Books Rebuilt From Source, $19,000 In Unclaimed Input Tax Found — Video Production Company, Saskatoon
Client: A video production company · Where: Saskatoon, Saskatchewan · Engagement: 7 weeks, fixed fee
Unclaimed tax found$19,000
Records rebuilt31 months
ProcessDocumented
The situation — A video production company, Saskatoon, Saskatchewan
A video production company in Saskatoon, Saskatchewan could not answer basic questions about its own numbers. A previous accountant with no experience of this sector sat between the bank statements and the ledger.
What we did for A video production company, Saskatoon, Saskatchewan
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A video production company, Saskatoon, Saskatchewan
Records rebuilt and reconciled, $19,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 4 · Sale and succession
$185,000 Sheltered By The Lifetime Capital Gains Exemption — Graphic Design Studio, Red Deer
Client: A graphic design studio · Where: Red Deer, Alberta · Engagement: 11 weeks, fixed fee
Gain sheltered$185,000
ClosingOn schedule
Share qualificationMet
The situation — A graphic design studio, Red Deer, Alberta
A graphic design studio in Red Deer, Alberta had an offer on the table and 18 months to close. The shares did not qualify for the capital gains exemption. Retained cash well above what the business needed to operate was part of the reason.
What we did for A graphic design studio, Red Deer, Alberta
We purified the corporation so the shares met the qualifying tests. We documented the positions to the standard the CRA applies to this sector specifically. All of it was done well ahead of the closing date.
The result — A graphic design studio, Red Deer, Alberta
The sale closed on schedule with $185,000 sheltered by the lifetime capital gains exemption across the shareholders.
Client: A fitness studio · Where: Lethbridge, Alberta · Engagement: 11 weeks, fixed fee
Overpayment refunded$25,000
Late remittances sinceZero
ScheduleAutomated
The situation — A fitness studio, Lethbridge, Alberta
Remittances at a fitness studio in Lethbridge, Alberta were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A fitness studio, Lethbridge, Alberta
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A fitness studio, Lethbridge, Alberta
Penalties stopped from the following remittance onwards, and $25,000 of overpaid instalments was refunded.
Case Study 6 · Backlog brought current
Collections Halted And $69,000 Cut From A 3-Year Backlog — Massage Therapy Clinic, Ottawa
The situation — A massage therapy clinic, Ottawa, Ontario
By the time a massage therapy clinic in Ottawa, Ontario called, 3 years were outstanding. The CRA had assessed on estimates. Underneath it sat seasonal revenue reported without matching the costs that produced it.
What we did for A massage therapy clinic, Ottawa, Ontario
We reconstructed the records year by year. We 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 massage therapy clinic, Ottawa, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $69,000, and a relief application addressed part of the accumulated interest.
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.
