6 worked Management Consultants 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 management consultants work, not a specific client's file.
Case Study 1 · Planning that cut the bill
$43,000 Saved By Correcting What Prior Filings Had Missed — Surveying Practice, Toronto
Client: A surveying practice · Where: Toronto, Ontario · Engagement: 10 weeks, fixed fee
Saving identified$43,000
RecurringYes
Positions documentedAll
The situation — A surveying practice, Toronto, Ontario
A surveying practice in Toronto, Ontario asked for a second opinion on management consultants 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 surveying practice, Toronto, Ontario
We built the comparison first: current structure against two alternatives. Then we rebuilt the chart of accounts around how a management consultants business actually earns and spends.
The result — A surveying practice, Toronto, Ontario
First-year saving of $43,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 2 · CRA review defended
$95,000 Proposed Adjustment Withdrawn In Full — Executive Coaching Practice, Saskatoon
Client: An executive coaching practice · Where: Saskatoon, Saskatchewan · Engagement: 10 weeks, fixed fee
Adjustment withdrawn$95,000
File closed in10 weeks
Penalties assessedNone
The situation — An executive coaching practice, Saskatoon, Saskatchewan
An executive coaching practice in Saskatoon, Saskatchewan received a proposal letter opening a review of management consultants accounting and tax. The CRA had identified sector deductions claimed on a general-business basis rather than the management consultants rules. It proposed an adjustment of $95,000, with 30 days to respond.
What we did for An executive coaching practice, Saskatoon, Saskatchewan
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 — An executive coaching practice, Saskatoon, Saskatchewan
The proposed adjustment was withdrawn in full — all $95,000 of it. The file closed in 10 weeks with no change to the assessed amounts and no penalty.
Case Study 3 · Sale and succession
Intergenerational Transfer Completed With $440,000 Deferred — Boutique Law Firm, Barrie
Client: A boutique law firm · Where: Barrie, Ontario · Engagement: 9 weeks, fixed fee
Tax deferred$440,000
TransferCompleted
RecordsReview-ready
The situation — A boutique law firm, Barrie, Ontario
A generational transfer at a boutique law firm in Barrie, Ontario had been discussed for years without a plan. No valuation on file to support the price the parties had agreed meant the transfer as contemplated would have been fully taxable.
What we did for A boutique law firm, Barrie, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A boutique law firm, Barrie, Ontario
$440,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 4 · Structure rebuilt
Corporate Structure Rebuilt For $54,000 Of Annual Savings — Two-Partner Engineering Practice, Winnipeg
Client: A two-partner engineering practice · Where: Winnipeg, Manitoba · Engagement: 9 weeks, fixed fee
Saving per year$54,000
DocumentationComplete
Transfer basisRollover
The situation — A two-partner engineering practice, Winnipeg, Manitoba
The structure at a two-partner engineering practice in Winnipeg, Manitoba dated from years earlier. It had been set up for a business that no longer existed. Equipment and asset classes assigned by guesswork rather than the CCA schedule had become expensive.
What we did for A two-partner engineering practice, Winnipeg, Manitoba
We reassigned the asset classes on the CCA schedule and corrected the opening balances. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A two-partner engineering practice, Winnipeg, Manitoba
$54,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 5 · Deadline rescue
$124,000 Late-Filing Penalty Cancelled On Relief Application — Management Consultancy, Red Deer
Client: A management consultancy · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Penalty cancelled$124,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A management consultancy, Red Deer, Alberta
A management consultancy in Red Deer, Alberta had already missed one deadline and was about to miss a second. Behind it sat industry-specific reporting obligations nobody had flagged. A penalty of $124,000 was accruing.
What we did for A management consultancy, Red Deer, Alberta
We split the work into what had to happen before the deadline and what could follow it. Then we documented the positions to the standard the CRA applies to this sector specifically.
The result — A management consultancy, Red Deer, Alberta
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $124,000 of the penalty already assessed on the earlier year.
Case Study 6 · Cash and remittance control
$62,000 Of Working Capital Freed From The Tax Cycle — Architecture Studio, Vancouver
Client: An architecture studio · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Working capital freed$62,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — An architecture studio, Vancouver, British Columbia
An architecture studio in Vancouver, British Columbia was profitable on paper and short of cash every month. Seasonal revenue reported without matching the costs that produced it explained most of the gap.
What we did for An architecture studio, Vancouver, British Columbia
We rebuilt the chart of accounts around how a management consultants business actually earns and spends. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — An architecture studio, Vancouver, British Columbia
$62,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
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.
