6 worked Moving Companies 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 moving companies work, not a specific client's file.
Case Study 1 · Sale and succession
$500,000 Sheltered By The Lifetime Capital Gains Exemption — Bus and Coach Operator, Regina
Client: A bus and coach operator · Where: Regina, Saskatchewan · Engagement: 7 weeks, fixed fee
Gain sheltered$500,000
ClosingOn schedule
Share qualificationMet
The situation — A bus and coach operator, Regina, Saskatchewan
A bus and coach operator in Regina, Saskatchewan had an offer on the table and 10 months to close. The shares did not qualify for the capital gains exemption. No valuation on file to support the price the parties had agreed was part of the reason.
What we did for A bus and coach operator, Regina, Saskatchewan
We purified the corporation so the shares met the qualifying tests. We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. All of it was done well ahead of the closing date.
The result — A bus and coach operator, Regina, Saskatchewan
The sale closed on schedule with $500,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 2 · Backlog brought current
Collections Halted And $53,000 Cut From A 5-Year Backlog — Owner-Operator Trucking Corporation, Red Deer
Client: An owner-operator trucking corporation · Where: Red Deer, Alberta · Engagement: 3 weeks, fixed fee
Balance reduced by$53,000
Backlog cleared5 years
CollectionsHalted
The situation — An owner-operator trucking corporation, Red Deer, Alberta
By the time an owner-operator trucking corporation in Red Deer, Alberta called, 5 years were outstanding. The CRA had assessed on estimates. Underneath it sat equipment and asset classes assigned by guesswork rather than the CCA schedule.
What we did for An owner-operator trucking corporation, Red Deer, Alberta
We reconstructed the records year by year. We documented the positions to the standard the CRA applies to this sector specifically. Each filing replaced an arbitrary assessment with a real one.
The result — An owner-operator trucking corporation, Red Deer, Alberta
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $53,000, and a relief application addressed part of the accumulated interest.
The situation — A logistics brokerage, Windsor, Ontario
The structure at a logistics brokerage in Windsor, Ontario needed fixing. The file was carrying a chart of accounts that told the owner nothing about moving companies margin. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A logistics brokerage, Windsor, 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 — A logistics brokerage, Windsor, Ontario
The structure now matches the business. Annual saving of $59,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Objection and relief
$37,000 Of Penalties And Interest Cancelled On Relief — Last-Mile Delivery Company, Barrie
Client: A last-mile delivery company · Where: Barrie, Ontario · Engagement: 9 weeks, fixed fee
Penalties and interest cancelled$37,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A last-mile delivery company, Barrie, Ontario
An assessment of $37,000 landed at a last-mile delivery company in Barrie, Ontario following a desk review. It turned on sector deductions claimed on a general-business basis rather than the moving companies rules. The auditor had not seen the records behind it.
What we did for A last-mile delivery company, Barrie, Ontario
We reassigned the asset classes on the CCA schedule and corrected the opening balances. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A last-mile delivery company, Barrie, Ontario
$37,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
The situation — A heavy-haul specialist, Guelph, Ontario
A heavy-haul specialist in Guelph, Ontario had already missed one deadline and was about to miss a second. Behind it sat a previous accountant with no experience of this sector. A penalty of $106,000 was accruing.
What we did for A heavy-haul specialist, Guelph, Ontario
We split the work into what had to happen before the deadline and what could follow it. Then we rebuilt the chart of accounts around how a moving companies business actually earns and spends.
The result — A heavy-haul specialist, Guelph, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $106,000 of the penalty already assessed on the earlier year.
Case Study 6 · Records and systems rebuilt
17 Months Reconciled And $19,000 Of Input Tax Recovered — Courier Fleet, Toronto
Nothing reconciled at a courier fleet in Toronto, Ontario. Every filing started with 17 months of cleanup. The file was carrying seasonal revenue reported without matching the costs that produced it.
What we did for A courier fleet, Toronto, Ontario
We rebuilt from source rather than correcting on top of the existing file. We reviewed every sector-specific deduction against the current rules and claimed the ones that had been missed. Then we set the routine that keeps it clean.
The result — A courier fleet, Toronto, Ontario
17 months reconciled to the bank. The close now takes 6 days, and $19,000 of previously unclaimable input tax was recovered in the process.
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.
