6 worked Hotels & Lodging 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 hotels & lodging work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $131,000 Reversed — Coffee Shop Group, Toronto
Client: A coffee shop group · Where: Toronto, Ontario · Engagement: 5 weeks, fixed fee
Amount reversed$131,000
ObjectionAllowed in full
Account balanceNil
The situation — A coffee shop group, Toronto, Ontario
A coffee shop group in Toronto, Ontario had been reassessed for $131,000. 10 days were left on the objection deadline. The reassessment rested on a previous accountant with no experience of this sector.
What we did for A coffee shop group, Toronto, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed.
The result — A coffee shop group, Toronto, Ontario
The appeals officer allowed the objection in full. $131,000 was reversed and the account returned to a nil balance.
Case Study 2 · Deadline rescue
Filed On Time From A Standing Start, $16,500 Penalty Avoided — Bar and Live-Music Venue, Hamilton
Client: A bar and live-music venue · Where: Hamilton, Ontario · Engagement: 11 weeks, fixed fee
Penalty avoided$16,500
Turnaround11 weeks
FiledOn time
The situation — A bar and live-music venue, Hamilton, Ontario
A bar and live-music venue in Hamilton, Ontario came to us 11 weeks before its filing deadline. The file came with seasonal revenue reported without matching the costs that produced it. A late filing would have triggered a penalty of roughly $16,500 before interest.
What we did for A bar and live-music venue, Hamilton, Ontario
We worked backwards from the deadline. We reassigned the asset classes on the CCA schedule and corrected the opening balances. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A bar and live-music venue, Hamilton, Ontario
The return was filed on time and complete. The $16,500 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 3 · Records and systems rebuilt
Month-End Close Cut From 9 Weeks To 8 Days — Craft Brewery, Regina
Client: A craft brewery with a taproom · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Close time before9 weeks
Close time after8 days
Year-endReview, not rebuild
The situation — A craft brewery with a taproom, Regina, Saskatchewan
The accounting file at a craft brewery with a taproom in Regina, Saskatchewan had a weak foundation. It was built on industry-specific reporting obligations nobody had flagged. The year-end had taken 9 weeks each of the last three years.
What we did for A craft brewery with a taproom, Regina, Saskatchewan
We documented the positions to the standard the CRA applies to this sector specifically. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A craft brewery with a taproom, Regina, Saskatchewan
The file reconciles. Month-end closes in 8 days instead of 9 weeks, and the year-end is a review rather than a reconstruction.
Case Study 4 · Cash and remittance control
$149,000 Of Working Capital Freed From The Tax Cycle — Fine-Dining Restaurant, Kelowna
Client: A fine-dining restaurant · Where: Kelowna, British Columbia · Engagement: 4 weeks, fixed fee
Working capital freed$149,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A fine-dining restaurant, Kelowna, British Columbia
A fine-dining restaurant in Kelowna, British Columbia was profitable on paper and short of cash every month. Equipment and asset classes assigned by guesswork rather than the CCA schedule explained most of the gap.
What we did for A fine-dining restaurant, Kelowna, British Columbia
We rebuilt the chart of accounts around how a hotels & lodging 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 — A fine-dining restaurant, Kelowna, British Columbia
$149,000 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 · Planning that cut the bill
Remuneration Review Saved $68,000 Across Corporate And Personal Returns — Two-Location Bistro, Edmonton
Client: A two-location bistro · Where: Edmonton, Alberta · Engagement: 8 weeks, fixed fee
Combined saving$68,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A two-location bistro, Edmonton, Alberta
Nothing was wrong at a two-location bistro in Edmonton, Alberta. The filings were on time and accurate. What they were not was planned. A chart of accounts that told the owner nothing about hotels & lodging margin had never been reviewed.
What we did for A two-location bistro, Edmonton, Alberta
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. 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-location bistro, Edmonton, Alberta
$68,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Scaling without breaking
Growth Handled Without A Missed Filing, $15,000 Freed — Food Truck Operator, London
The situation — A food truck operator, London, Ontario
A food truck operator in London, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. Sector deductions claimed on a general-business basis rather than the hotels & lodging rules already sat in the file.
What we did for A food truck operator, London, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. 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 food truck operator, London, Ontario
Growth was absorbed without a compliance failure. $15,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
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.
