6 worked Calgary 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 Calgary and its provincial tax regime, not a specific client's file.
Case Study 1 · Backlog brought current
$117,000 Of Arbitrary Assessments Vacated After 4 Years — Courier Fleet, Calgary
Client: A courier fleet · Where: Calgary, Alberta · Engagement: 3 weeks, fixed fee
Arbitrary tax vacated$117,000
Years brought current4
Account statusCurrent
The situation — A courier fleet, Calgary, Alberta
4 years of unfiled returns had turned into notional assessments at a courier fleet in Calgary, Alberta, with a registration threshold crossed on out-of-province sales that nobody was tracking underneath. Collections had already started.
What we did for A courier fleet, Calgary, Alberta
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A courier fleet, Calgary, Alberta
All 4 years were accepted as filed. $117,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 2 · Records and systems rebuilt
30 Months Reconciled And $20,500 Of Input Tax Recovered — Management Consultancy, Calgary
Client: A management consultancy · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Months reconciled30
Input tax recovered$20,500
Close time7 days
The situation — A management consultancy, Calgary, Alberta
A management consultancy in Calgary, Alberta was carrying sector-specific exposure the previous accountant had not seen before. Nothing reconciled, and every filing started with 30 months of cleanup.
What we did for A management consultancy, Calgary, Alberta
We rebuilt from source rather than correcting on top of the existing file. We registered for the out-of-province obligations that had been triggered, then reconciled the GST filings to the sales ledger province by province, then set the routine that keeps it clean.
The result — A management consultancy, Calgary, Alberta
30 months reconciled to the bank. The close now takes 7 days, and $20,500 of previously unclaimable input tax was recovered in the process.
Case Study 3 · CRA review defended
$103,000 Proposed Adjustment Withdrawn In Full — Refrigerated Transport Company, Calgary
Client: A refrigerated transport company · Where: Calgary, Alberta · Engagement: 11 weeks, fixed fee
Adjustment withdrawn$103,000
File closed in11 weeks
Penalties assessedNone
The situation — A refrigerated transport company, Calgary, Alberta
A refrigerated transport company in Calgary, Alberta received a proposal letter opening a review of its ab tax and accounting file. The CRA had identified sales into HST provinces billed at AB’s 5% GST rate and proposed an adjustment of $103,000, with 30 days to respond.
What we did for A refrigerated transport company, Calgary, Alberta
We treated the response as an evidence exercise rather than an argument. We assessed and claimed Alberta Agri-Processing Investment Tax Credit alongside the federal return, then indexed every supporting document against the specific line the auditor had questioned.
The result — A refrigerated transport company, Calgary, Alberta
The proposed adjustment was withdrawn in full — all $103,000 of it. The file closed in 11 weeks with no change to the assessed amounts and no penalty.
Client: A translation services company · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Annual saving$13,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A translation services company, Calgary, Alberta
A translation services company in Calgary, Alberta was carrying payroll obligations from another province applied to local staff by an out-of-province provider, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A translation services company, Calgary, Alberta
Working with the client's lawyer, we assessed and claimed Alberta Innovation Employment Grant alongside the federal return and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A translation services company, Calgary, Alberta
The structure now matches the business. Annual saving of $13,000, and the reorganisation itself was tax-neutral.
Client: A mechanical and HVAC contractor · Where: Calgary, Alberta · Engagement: 8 weeks, fixed fee
Overpayment refunded$95,000
Late remittances sinceZero
ScheduleAutomated
The situation — A mechanical and HVAC contractor, Calgary, Alberta
Remittances at a mechanical and HVAC contractor in Calgary, Alberta were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat instalments still calculated on a year the business had long outgrown.
What we did for A mechanical and HVAC contractor, Calgary, Alberta
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A mechanical and HVAC contractor, Calgary, Alberta
Penalties stopped from the following remittance onwards, and $95,000 of overpaid instalments was refunded.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $108,000 Across 4 Open Years — Grain Farm Corporation, Calgary
Client: A grain farm corporation · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Recovered$108,000
Open years claimed4
Ongoing trackingIn place
The situation — A grain farm corporation, Calgary, Alberta
An incentive review at a grain farm corporation in Calgary, Alberta started from a simple question: what has never been claimed? The answer ran to 4 years, driven by Alberta Innovation Employment Grant eligibility that had never been assessed.
What we did for A grain farm corporation, Calgary, Alberta
We registered for the out-of-province obligations that had been triggered, then reconciled the GST filings to the sales ledger province by province, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A grain farm corporation, Calgary, Alberta
The credits produced $108,000 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.
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.
