6 worked Professional 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 professional services work, not a specific client's file.
Case Study 1 · Missed incentive claimed
$104,000 In Credits Claimed That Prior Filings Had Missed — Insurance Brokerage, Calgary
Client: An insurance brokerage · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Credits claimed$104,000
Years adjusted6
Review outcomeNo adjustment
The situation — An insurance brokerage, Calgary, Alberta
An insurance brokerage in Calgary, Alberta had been filing for 6 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat development and improvement work written off as ordinary overhead.
What we did for An insurance brokerage, Calgary, Alberta
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we reassigned the asset classes on the CCA schedule and corrected the opening balances.
The result — An insurance brokerage, Calgary, Alberta
$104,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · CRA review defended
$70,000 Proposed Adjustment Withdrawn In Full — Recruitment Firm, Surrey
Client: A recruitment firm · Where: Surrey, British Columbia · Engagement: 7 weeks, fixed fee
Adjustment withdrawn$70,000
File closed in7 weeks
Penalties assessedNone
The situation — A recruitment firm, Surrey, British Columbia
A recruitment firm in Surrey, British Columbia received a proposal letter opening a review of professional services accounting and tax. The CRA had identified sector deductions claimed on a general-business basis rather than the professional services rules. It proposed an adjustment of $70,000, with 30 days to respond.
What we did for A recruitment firm, Surrey, British Columbia
We treated the response as an evidence exercise rather than an argument. We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A recruitment firm, Surrey, British Columbia
The proposed adjustment was withdrawn in full — all $70,000 of it. The file closed in 7 weeks with no change to the assessed amounts and no penalty.
Case Study 3 · Scaling without breaking
Growth Handled Without A Missed Filing, $134,000 Freed — Architecture Studio, Kitchener
Client: An architecture studio · Where: Kitchener, Ontario · Engagement: 6 weeks, fixed fee
Cash freed$134,000
Compliance failuresNone
ReportingMonthly
The situation — An architecture studio, Kitchener, Ontario
An architecture studio in Kitchener, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. Equipment and asset classes assigned by guesswork rather than the CCA schedule already sat in the file.
What we did for An architecture studio, Kitchener, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — An architecture studio, Kitchener, Ontario
Growth was absorbed without a compliance failure. $134,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 4 · Planning that cut the bill
Remuneration Review Saved $42,000 Across Corporate And Personal Returns — Two-Partner Engineering Practice, Guelph
Client: A two-partner engineering practice · Where: Guelph, Ontario · Engagement: 9 weeks, fixed fee
Combined saving$42,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A two-partner engineering practice, Guelph, Ontario
Nothing was wrong at a two-partner engineering practice in Guelph, Ontario. The filings were on time and accurate. What they were not was planned. Industry-specific reporting obligations nobody had flagged had never been reviewed.
What we did for A two-partner engineering practice, Guelph, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands.
The result — A two-partner engineering practice, Guelph, Ontario
$42,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 5 · Cash and remittance control
Instalments Rebased, $78,000 Of Cash Returned To The Business — Executive Coaching Practice, Ottawa
Client: An executive coaching practice · Where: Ottawa, Ontario · Engagement: 5 weeks, fixed fee
Cash returned$78,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — An executive coaching practice, Ottawa, Ontario
An executive coaching practice in Ottawa, Ontario was paying instalments calculated on a prior year. That year no longer reflected the business. A previous accountant with no experience of this sector was tying up $78,000 of cash.
What we did for An executive coaching practice, Ottawa, Ontario
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we rebuilt the chart of accounts around how a professional services business actually earns and spends.
The result — An executive coaching practice, Ottawa, Ontario
$78,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 6 · Records and systems rebuilt
25 Months Reconciled And $14,500 Of Input Tax Recovered — Surveying Practice, Burnaby
Client: A surveying practice · Where: Burnaby, British Columbia · Engagement: 8 weeks, fixed fee
Months reconciled25
Input tax recovered$14,500
Close time4 days
The situation — A surveying practice, Burnaby, British Columbia
Nothing reconciled at a surveying practice in Burnaby, British Columbia. Every filing started with 25 months of cleanup. The file was carrying a chart of accounts that told the owner nothing about professional services margin.
What we did for A surveying practice, Burnaby, British Columbia
We rebuilt from source rather than correcting on top of the existing file. We reassigned the asset classes on the CCA schedule and corrected the opening balances. Then we set the routine that keeps it clean.
The result — A surveying practice, Burnaby, British Columbia
25 months reconciled to the bank. The close now takes 4 days, and $14,500 of previously unclaimable input tax was recovered in the process.
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.
