6 worked Motels, Inns & Bed-and-Breakfasts 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 motels, inns & bed-and-breakfasts work, not a specific client's file.
Case Study 1 · Deadline rescue
9-Week Turnaround Beat The Deadline And Saved $84,000 — Fine-Dining Restaurant, Regina
The situation — A fine-dining restaurant, Regina, Saskatchewan
A fine-dining restaurant in Regina, Saskatchewan was weeks away from the deadline for motels, inns & bed-and-breakfasts accounting and tax. Behind that sat industry-specific reporting obligations nobody had flagged. The exposure if the date slipped was around $84,000.
What we did for A fine-dining restaurant, Regina, Saskatchewan
We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A fine-dining restaurant, Regina, Saskatchewan
Filed with 9 days to spare. $84,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 2 · Sale and succession
Share Sale Restructured, $505,000 Less Tax On Closing — Craft Brewery, Hamilton
Client: A craft brewery with a taproom · Where: Hamilton, Ontario · Engagement: 4 weeks, fixed fee
Tax saved on closing$505,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A craft brewery with a taproom, Hamilton, Ontario
A craft brewery with a taproom in Hamilton, Ontario was preparing to sell. Due diligence surfaced a shareholder loan balance that would have been picked up as income on closing. That would have reduced the price or killed the deal outright.
What we did for A craft brewery with a taproom, Hamilton, Ontario
We cleaned up the historical file. We reassigned the asset classes on the CCA schedule and corrected the opening balances. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A craft brewery with a taproom, Hamilton, Ontario
The deal closed at the agreed price. $505,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 3 · Planning that cut the bill
$29,000 Cut From The Annual Tax Bill — Bar and Live-Music Venue, Toronto
Client: A bar and live-music venue · Where: Toronto, Ontario · Engagement: 10 weeks, fixed fee
First-year saving$29,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A bar and live-music venue, Toronto, Ontario
A bar and live-music venue in Toronto, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left equipment and asset classes assigned by guesswork rather than the CCA schedule on the table.
What we did for A bar and live-music venue, Toronto, Ontario
We modelled the current position against the alternatives before changing anything. Then we rebuilt the chart of accounts around how a motels, inns & bed-and-breakfasts business actually earns and spends.
The result — A bar and live-music venue, Toronto, Ontario
The change saved $29,000 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 4 · Objection and relief
Desk-Review Assessment Of $122,000 Vacated — Coffee Shop Group, Victoria
Client: A coffee shop group · Where: Victoria, British Columbia · Engagement: 4 weeks, fixed fee
Assessment vacated$122,000
Supporting recordsNow on file
AccountCleared
The situation — A coffee shop group, Victoria, British Columbia
A coffee shop group in Victoria, British Columbia was carrying $122,000 of penalties and interest. The charges arose from a previous accountant with no experience of this sector. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A coffee shop group, Victoria, British Columbia
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 coffee shop group, Victoria, British Columbia
The assessment was vacated. $122,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $117,000 Across 7 Open Years — Two-Location Bistro, Saskatoon
The situation — A two-location bistro, Saskatoon, Saskatchewan
An incentive review at a two-location bistro in Saskatoon, Saskatchewan started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by sector incentives that had never been tested against motels, inns & bed-and-breakfasts activity.
What we did for A two-location bistro, Saskatoon, Saskatchewan
We documented the positions to the standard the CRA applies to this sector specifically. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A two-location bistro, Saskatoon, Saskatchewan
The credits produced $117,000 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.
Case Study 6 · Cash and remittance control
Instalments Rebased, $119,000 Of Cash Returned To The Business — Bakery and Cafe, Mississauga
Client: A bakery and cafe · Where: Mississauga, Ontario · Engagement: 8 weeks, fixed fee
Cash returned$119,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A bakery and cafe, Mississauga, Ontario
A bakery and cafe in Mississauga, Ontario was paying instalments calculated on a prior year. That year no longer reflected the business. Seasonal revenue reported without matching the costs that produced it was tying up $119,000 of cash.
What we did for A bakery and cafe, Mississauga, Ontario
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end.
The result — A bakery and cafe, Mississauga, Ontario
$119,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
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.
