6 worked Armstrong 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 Armstrong and its provincial tax regime, not a specific client's file.
Case Study 1 · Planning that cut the bill
$18,000 Cut From The Annual Tax Bill — Mobile App Studio, Armstrong
Client: A mobile app studio · Where: Armstrong, British Columbia · Engagement: 7 weeks, fixed fee
First-year saving$18,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A mobile app studio, Armstrong, British Columbia
A mobile app studio in Armstrong, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly. It still left sector-specific exposure the previous accountant had not seen before on the table.
What we did for A mobile app studio, Armstrong, British Columbia
We modelled the current position against the alternatives before changing anything. Then we assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return.
The result — A mobile app studio, Armstrong, British Columbia
The change saved $18,000 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 2 · Cash and remittance control
Instalments Rebased, $35,500 Of Cash Returned To The Business — Bakery and Cafe, Armstrong
Client: A bakery and cafe · Where: Armstrong, British Columbia · Engagement: 10 weeks, fixed fee
Cash returned$35,500
Instalment basisCurrent year
ReviewedQuarterly
The situation — A bakery and cafe, Armstrong, British Columbia
A bakery and cafe in Armstrong, British Columbia was paying instalments calculated on a prior year. That year no longer reflected the business. Provincial sales tax collected but never remitted on the separate BC return was tying up $35,500 of cash.
What we did for A bakery and cafe, Armstrong, British Columbia
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year.
The result — A bakery and cafe, Armstrong, British Columbia
$35,500 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 3 · Records and systems rebuilt
Month-End Close Cut From 12 Weeks To 6 Days — Data Analytics Consultancy, Armstrong
Client: A data analytics consultancy · Where: Armstrong, British Columbia · Engagement: 8 weeks, fixed fee
Close time before12 weeks
Close time after6 days
Year-endReview, not rebuild
The situation — A data analytics consultancy, Armstrong, British Columbia
The accounting file at a data analytics consultancy in Armstrong, British Columbia had a weak foundation. It was built on a provincial payroll levy that had never been registered for or remitted. The year-end had taken 12 weeks each of the last three years.
What we did for A data analytics consultancy, Armstrong, British Columbia
We assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A data analytics consultancy, Armstrong, British Columbia
The file reconciles. Month-end closes in 6 days instead of 12 weeks, and the year-end is a review rather than a reconstruction.
Case Study 4 · Deadline rescue
Filed On Time From A Standing Start, $64,000 Penalty Avoided — Bar and Live-Music Venue, Armstrong
Client: A bar and live-music venue · Where: Armstrong, British Columbia · Engagement: 11 weeks, fixed fee
Penalty avoided$64,000
Turnaround11 weeks
FiledOn time
The situation — A bar and live-music venue, Armstrong, British Columbia
A bar and live-music venue in Armstrong, British Columbia came to us 11 weeks before its filing deadline. The file came with instalments still calculated on a year the business had long outgrown. A late filing would have triggered a penalty of roughly $64,000 before interest.
What we did for A bar and live-music venue, Armstrong, British Columbia
We worked backwards from the deadline. We separated the federal GST and BC provincial sales tax streams, reconciled both to the sales ledger, and filed the corrected provincial returns. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A bar and live-music venue, Armstrong, British Columbia
The return was filed on time and complete. The $64,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 5 · Objection and relief
Desk-Review Assessment Of $16,500 Vacated — Hardware Startup, Armstrong
Client: A hardware startup · Where: Armstrong, British Columbia · Engagement: 4 weeks, fixed fee
Assessment vacated$16,500
Supporting recordsNow on file
AccountCleared
The situation — A hardware startup, Armstrong, British Columbia
A hardware startup in Armstrong, British Columbia was carrying $16,500 of penalties and interest. The charges arose from input tax credits claimed against BC provincial tax, which is not recoverable the way GST is. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A hardware startup, Armstrong, British Columbia
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A hardware startup, Armstrong, British Columbia
The assessment was vacated. $16,500 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Client: A ghost-kitchen operator · Where: Armstrong, British Columbia · Engagement: 4 weeks, fixed fee
Annual saving$25,500
ReorganisationTax-neutral
StructureMatches operations
The situation — A ghost-kitchen operator, Armstrong, British Columbia
The structure at a ghost-kitchen operator in Armstrong, British Columbia needed fixing. The file was carrying sector-specific exposure the previous accountant had not seen before. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A ghost-kitchen operator, Armstrong, British Columbia
We worked with the client's lawyer. Together, we assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A ghost-kitchen operator, Armstrong, British Columbia
The structure now matches the business. Annual saving of $25,500, and the reorganisation itself was tax-neutral.
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.
