6 worked Restaurants 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 restaurants work, not a specific client's file.
Client: A ghost-kitchen operator · Where: Moncton, New Brunswick · Engagement: 10 weeks, fixed fee
Annual saving$42,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A ghost-kitchen operator, Moncton, New Brunswick
The structure at a ghost-kitchen operator in Moncton, New Brunswick needed fixing. The file was carrying seasonal revenue reported without matching the costs that produced it. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A ghost-kitchen operator, Moncton, New Brunswick
We worked with the client's lawyer. Together, we reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A ghost-kitchen operator, Moncton, New Brunswick
The structure now matches the business. Annual saving of $42,000, and the reorganisation itself was tax-neutral.
Case Study 2 · Planning that cut the bill
$60,000 Cut From The Annual Tax Bill — Quick-Service Franchise Operator, Burnaby
Client: A quick-service franchise operator · Where: Burnaby, British Columbia · Engagement: 11 weeks, fixed fee
First-year saving$60,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A quick-service franchise operator, Burnaby, British Columbia
A quick-service franchise operator in Burnaby, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly. It still left industry-specific reporting obligations nobody had flagged on the table.
What we did for A quick-service franchise operator, Burnaby, British Columbia
We modelled the current position against the alternatives before changing anything. Then we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A quick-service franchise operator, Burnaby, British Columbia
The change saved $60,000 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 3 · Backlog brought current
5 Years Filed, $69,000 Removed From The Assessed Balance — Catering Company, Ottawa
Client: A catering company · Where: Ottawa, Ontario · Engagement: 8 weeks, fixed fee
Years filed5
Assessed balance removed$69,000
CollectionsStopped
The situation — A catering company, Ottawa, Ontario
A catering company in Ottawa, Ontario had not filed for 5 years. The CRA had issued arbitrary assessments. The business was carrying equipment and asset classes assigned by guesswork rather than the CCA schedule. That came on top of a growing interest balance.
What we did for A catering company, Ottawa, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. We rebuilt the chart of accounts around how a restaurants business actually earns and spends. We filed the years in sequence rather than all at once.
The result — A catering company, Ottawa, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $69,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 4 · Cash and remittance control
$133,000 Of Working Capital Freed From The Tax Cycle — Food Truck Operator, Guelph
The situation — A food truck operator, Guelph, Ontario
A food truck operator in Guelph, Ontario was profitable on paper and short of cash every month. A chart of accounts that told the owner nothing about restaurants margin explained most of the gap.
What we did for A food truck operator, Guelph, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A food truck operator, Guelph, Ontario
$133,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 5 · Sale and succession
Intergenerational Transfer Completed With $790,000 Deferred — Bakery and Cafe, Kitchener
Client: A bakery and cafe · Where: Kitchener, Ontario · Engagement: 11 weeks, fixed fee
Tax deferred$790,000
TransferCompleted
RecordsReview-ready
The situation — A bakery and cafe, Kitchener, Ontario
A generational transfer at a bakery and cafe in Kitchener, Ontario had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable.
What we did for A bakery and cafe, Kitchener, Ontario
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A bakery and cafe, Kitchener, Ontario
$790,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 6 · Records and systems rebuilt
Month-End Close Cut From 6 Weeks To 9 Days — Two-Location Bistro, Surrey
Client: A two-location bistro · Where: Surrey, British Columbia · Engagement: 5 weeks, fixed fee
Close time before6 weeks
Close time after9 days
Year-endReview, not rebuild
The situation — A two-location bistro, Surrey, British Columbia
The accounting file at a two-location bistro in Surrey, British Columbia had a weak foundation. It was built on a previous accountant with no experience of this sector. The year-end had taken 6 weeks each of the last three years.
What we did for A two-location bistro, Surrey, British Columbia
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A two-location bistro, Surrey, British Columbia
The file reconciles. Month-end closes in 9 days instead of 6 weeks, and the year-end is a review rather than a reconstruction.
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.
