6 worked Cafes 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 cafes work, not a specific client's file.
Case Study 1 · Structure rebuilt
Corporate Structure Rebuilt For $57,000 Of Annual Savings — Craft Brewery, Windsor
Client: A craft brewery with a taproom · Where: Windsor, Ontario · Engagement: 3 weeks, fixed fee
Saving per year$57,000
DocumentationComplete
Transfer basisRollover
The situation — A craft brewery with a taproom, Windsor, Ontario
The structure at a craft brewery with a taproom in Windsor, Ontario dated from years earlier. It had been set up for a business that no longer existed. A previous accountant with no experience of this sector had become expensive.
What we did for A craft brewery with a taproom, Windsor, Ontario
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 craft brewery with a taproom, Windsor, Ontario
$57,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $124,000 Freed — Fine-Dining Restaurant, London
The situation — A fine-dining restaurant, London, Ontario
A fine-dining restaurant in London, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. A chart of accounts that told the owner nothing about cafes margin already sat in the file.
What we did for A fine-dining restaurant, London, Ontario
We rebuilt the chart of accounts around how a cafes business actually earns and spends. 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 — A fine-dining restaurant, London, Ontario
Growth was absorbed without a compliance failure. $124,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Objection and relief
Desk-Review Assessment Of $30,000 Vacated — Two-Location Bistro, Edmonton
Client: A two-location bistro · Where: Edmonton, Alberta · Engagement: 4 weeks, fixed fee
Assessment vacated$30,000
Supporting recordsNow on file
AccountCleared
The situation — A two-location bistro, Edmonton, Alberta
A two-location bistro in Edmonton, Alberta was carrying $30,000 of penalties and interest. The charges arose from industry-specific reporting obligations nobody had flagged. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A two-location bistro, Edmonton, Alberta
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A two-location bistro, Edmonton, Alberta
The assessment was vacated. $30,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Client: A coffee shop group · Where: Kelowna, British Columbia · Engagement: 7 weeks, fixed fee
Proposed tax cleared$31,500
Review duration7 weeks
OutcomeNo change
The situation — A coffee shop group, Kelowna, British Columbia
A coffee shop group in Kelowna, British Columbia was selected for review. Seasonal revenue reported without matching the costs that produced it had shown up in the CRA's automated matching. The proposed adjustment on cafes accounting and tax came to $31,500.
What we did for A coffee shop group, Kelowna, British Columbia
We documented the positions to the standard the CRA applies to this sector specifically. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A coffee shop group, Kelowna, British Columbia
The review closed with no change. $31,500 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 5 · Deadline rescue
$45,000 Late-Filing Penalty Cancelled On Relief Application — Bar and Live-Music Venue, Regina
Client: A bar and live-music venue · Where: Regina, Saskatchewan · Engagement: 3 weeks, fixed fee
Penalty cancelled$45,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A bar and live-music venue, Regina, Saskatchewan
A bar and live-music venue in Regina, Saskatchewan had already missed one deadline and was about to miss a second. Behind it sat sector deductions claimed on a general-business basis rather than the cafes rules. A penalty of $45,000 was accruing.
What we did for A bar and live-music venue, Regina, Saskatchewan
We split the work into what had to happen before the deadline and what could follow it. Then we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A bar and live-music venue, Regina, Saskatchewan
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $45,000 of the penalty already assessed on the earlier year.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $84,000 Across 5 Open Years — Catering Company, Hamilton
Client: A catering company · Where: Hamilton, Ontario · Engagement: 9 weeks, fixed fee
Recovered$84,000
Open years claimed5
Ongoing trackingIn place
The situation — A catering company, Hamilton, Ontario
An incentive review at a catering company in Hamilton, Ontario started from a simple question: what has never been claimed? The answer ran to 5 years. It was driven by provincial credits left unclaimed alongside every federal filing.
What we did for A catering company, Hamilton, Ontario
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A catering company, Hamilton, Ontario
The credits produced $84,000 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.
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.
