6 worked Game Development Studios 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 game development studios work, not a specific client's file.
Case Study 1 · Scaling without breaking
Scaled To 61 Staff With $30,500 Of Working Capital Freed — Data Analytics Consultancy, Barrie
Client: A data analytics consultancy · Where: Barrie, Ontario · Engagement: 8 weeks, fixed fee
Headcount reached61
Working capital freed$30,500
Missed deadlinesZero
The situation — A data analytics consultancy, Barrie, Ontario
A data analytics consultancy in Barrie, Ontario was growing fast — headcount to 61 in eighteen months — and the back office had not kept up. Industry-specific reporting obligations nobody had flagged was the first thing to break.
What we did for A data analytics consultancy, Barrie, Ontario
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A data analytics consultancy, Barrie, Ontario
The business reached 61 staff with no missed remittance and no late filing. $30,500 of working capital was freed in the process.
Case Study 2 · CRA review defended
$44,000 Reassessment Reduced To Nil On Review — B2B SaaS Company, Windsor
Client: A B2B SaaS company · Where: Windsor, Ontario · Engagement: 8 weeks, fixed fee
Reassessment reduced toNil
Tax protected$44,000
Prior filingsUndisturbed
The situation — A B2B SaaS company, Windsor, Ontario
A review notice arrived at a B2B SaaS company in Windsor, Ontario covering game development studios accounting and tax for two tax years. The auditor's working position was an adjustment of $44,000, driven by equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for A B2B SaaS company, Windsor, Ontario
Rather than negotiate, we rebuilt the record. We reassigned the asset classes on the CCA schedule and corrected the opening balances and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A B2B SaaS company, Windsor, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $44,000 and leaving the prior filings undisturbed.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $21,000 Across 4 Open Years — Cybersecurity Firm, Red Deer
Client: A cybersecurity firm · Where: Red Deer, Alberta · Engagement: 3 weeks, fixed fee
Recovered$21,000
Open years claimed4
Ongoing trackingIn place
The situation — A cybersecurity firm, Red Deer, Alberta
An incentive review at a cybersecurity firm in Red Deer, Alberta started from a simple question: what has never been claimed? The answer ran to 4 years, driven by development and improvement work written off as ordinary overhead.
What we did for A cybersecurity firm, Red Deer, Alberta
We documented the positions to the standard the CRA applies to this sector specifically, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A cybersecurity firm, Red Deer, Alberta
The credits produced $21,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 4 · Sale and succession
Intergenerational Transfer Completed With $550,000 Deferred — IT Managed-Services Provider, Regina
Client: An IT managed-services provider · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Tax deferred$550,000
TransferCompleted
RecordsReview-ready
The situation — An IT managed-services provider, Regina, Saskatchewan
A generational transfer at an IT managed-services provider in Regina, Saskatchewan had been discussed for years without a plan. A minute book with no resolutions behind a decade of dividends meant the transfer as contemplated would have been fully taxable.
What we did for An IT managed-services provider, Regina, Saskatchewan
We rebuilt the chart of accounts around how a game development studios business actually earns and spends, sequencing the steps so each one was complete and documented before the next depended on it.
The result — An IT managed-services provider, Regina, Saskatchewan
$550,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 5 · Backlog brought current
4 Years Filed, $84,000 Removed From The Assessed Balance — Fintech Startup, Burnaby
Client: A fintech startup · Where: Burnaby, British Columbia · Engagement: 4 weeks, fixed fee
Years filed4
Assessed balance removed$84,000
CollectionsStopped
The situation — A fintech startup, Burnaby, British Columbia
A fintech startup in Burnaby, British Columbia had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying a previous accountant with no experience of this sector on top of a growing interest balance.
What we did for A fintech startup, Burnaby, British Columbia
We started with the oldest year and worked forward so each year's closing balances fed the next. We aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end, filing the years in sequence rather than all at once.
The result — A fintech startup, Burnaby, British Columbia
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $84,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 6 · Structure rebuilt
Corporate Structure Rebuilt For $41,000 Of Annual Savings — Hardware Startup, Saskatoon
The situation — A hardware startup, Saskatoon, Saskatchewan
The structure at a hardware startup in Saskatoon, Saskatchewan had been set up years earlier for a business that no longer existed, and seasonal revenue reported without matching the costs that produced it had become expensive.
What we did for A hardware startup, Saskatoon, Saskatchewan
We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A hardware startup, Saskatoon, Saskatchewan
$41,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
