6 worked Transportation 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 transportation work, not a specific client's file.
Case Study 1 · Objection and relief
Desk-Review Assessment Of $52,000 Vacated — Rideshare Fleet Owner, Ottawa
The situation — A rideshare fleet owner, Ottawa, Ontario
A rideshare fleet owner in Ottawa, Ontario was carrying $52,000 of penalties and interest. The charges arose from sector deductions claimed on a general-business basis rather than the transportation rules. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A rideshare fleet owner, Ottawa, Ontario
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A rideshare fleet owner, Ottawa, Ontario
The assessment was vacated. $52,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
The situation — An owner-operator trucking corporation, Guelph, Ontario
The structure at an owner-operator trucking corporation in Guelph, Ontario needed fixing. The file was carrying equipment and asset classes assigned by guesswork rather than the CCA schedule. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for An owner-operator trucking corporation, Guelph, Ontario
We worked with the client's lawyer. Together, we aligned the reporting calendar with the sector’s own seasonal cycle rather than a generic year-end. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — An owner-operator trucking corporation, Guelph, Ontario
The structure now matches the business. Annual saving of $33,500, and the reorganisation itself was tax-neutral.
Case Study 3 · Backlog brought current
$35,500 Of Arbitrary Assessments Vacated After 6 Years — Moving and Storage Company, Kitchener
Client: A moving and storage company · Where: Kitchener, Ontario · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$35,500
Years brought current6
Account statusCurrent
The situation — A moving and storage company, Kitchener, Ontario
6 years of unfiled returns had turned into notional assessments at a moving and storage company in Kitchener, Ontario. Underneath lay seasonal revenue reported without matching the costs that produced it. Collections had already started.
What we did for A moving and storage company, Kitchener, Ontario
We documented the positions to the standard the CRA applies to this sector specifically. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A moving and storage company, Kitchener, Ontario
All 6 years were accepted as filed. $35,500 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 4 · Sale and succession
Share Sale Restructured, $760,000 Less Tax On Closing — Logistics Brokerage, Surrey
Client: A logistics brokerage · Where: Surrey, British Columbia · Engagement: 9 weeks, fixed fee
Tax saved on closing$760,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A logistics brokerage, Surrey, British Columbia
A logistics brokerage in Surrey, British Columbia was preparing to sell. Due diligence surfaced no valuation on file to support the price the parties had agreed. That would have reduced the price or killed the deal outright.
What we did for A logistics brokerage, Surrey, British Columbia
We cleaned up the historical file. We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A logistics brokerage, Surrey, British Columbia
The deal closed at the agreed price. $760,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 5 · Missed incentive claimed
$24,000 Credit Claim Filed And Accepted Without Adjustment — Refrigerated Transport Company, Calgary
Client: A refrigerated transport company · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Claim value$24,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A refrigerated transport company, Calgary, Alberta
A refrigerated transport company in Calgary, Alberta assumed the credits did not apply to a business its size. Development and improvement work written off as ordinary overhead meant they had applied all along.
What we did for A refrigerated transport company, Calgary, Alberta
We identified the qualifying activity and built the documentation to support it. Then we rebuilt the chart of accounts around how a transportation business actually earns and spends.
The result — A refrigerated transport company, Calgary, Alberta
$24,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 6 · CRA review defended
$139,000 Reassessment Reduced To Nil On Review — Last-Mile Delivery Company, Windsor
Client: A last-mile delivery company · Where: Windsor, Ontario · Engagement: 6 weeks, fixed fee
Reassessment reduced toNil
Tax protected$139,000
Prior filingsUndisturbed
The situation — A last-mile delivery company, Windsor, Ontario
A review notice arrived at a last-mile delivery company in Windsor, Ontario, covering transportation accounting and tax for two tax years. The auditor's working position was an adjustment of $139,000. It was driven by industry-specific reporting obligations nobody had flagged.
What we did for A last-mile delivery company, Windsor, Ontario
Rather than negotiate, we rebuilt the record. We reassigned the asset classes on the CCA schedule and corrected the opening balances. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A last-mile delivery company, Windsor, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $139,000 and leaving the prior filings undisturbed.
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.
