6 worked Courtenay 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 Courtenay and its provincial tax regime, not a specific client's file.
Case Study 1 · Cash and remittance control
$137,000 Of Working Capital Freed From The Tax Cycle — Two-Unit Short-Term Rental Operator, Courtenay
Client: A two-unit short-term rental operator · Where: Courtenay, British Columbia · Engagement: 10 weeks, fixed fee
Working capital freed$137,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A two-unit short-term rental operator, Courtenay, British Columbia
A two-unit short-term rental operator in Courtenay, British Columbia was profitable on paper and short of cash every month. Instalments still calculated on a year the business had long outgrown explained most of the gap.
What we did for A two-unit short-term rental operator, Courtenay, British Columbia
We separated the federal GST and BC provincial sales tax streams, reconciled both to the sales ledger, and filed the corrected provincial returns. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A two-unit short-term rental operator, Courtenay, British Columbia
$137,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 2 · Scaling without breaking
Scaled To 85 Staff With $117,000 Of Working Capital Freed — Esports Organisation, Courtenay
Client: An esports organisation · Where: Courtenay, British Columbia · Engagement: 10 weeks, fixed fee
Headcount reached85
Working capital freed$117,000
Missed deadlinesZero
The situation — An esports organisation, Courtenay, British Columbia
An esports organisation in Courtenay, British Columbia was growing fast, with headcount reaching 85 in eighteen months. The back office had not kept up. Provincial sales tax collected but never remitted on the separate BC return was the first thing to break.
What we did for An esports organisation, Courtenay, British Columbia
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — An esports organisation, Courtenay, British Columbia
The business reached 85 staff with no missed remittance and no late filing. $117,000 of working capital was freed in the process.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $101,000 Across 7 Open Years — Seasonal Cottage Host, Courtenay
Client: A cottage owner renting through a booking platform in season · Where: Courtenay, British Columbia · Engagement: 8 weeks, fixed fee
Recovered$101,000
Open years claimed7
Ongoing trackingIn place
The situation — A cottage owner renting through a booking platform in season, Courtenay, British Columbia
An incentive review at a cottage owner renting through a booking platform in season in Courtenay, British Columbia started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by BC Clean Buildings Tax Credit eligibility that had never been assessed.
What we did for A cottage owner renting through a booking platform in season, Courtenay, British Columbia
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A cottage owner renting through a booking platform in season, Courtenay, British Columbia
The credits produced $101,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 4 · Backlog brought current
$60,000 Of Arbitrary Assessments Vacated After 7 Years — Film Production Services Company, Courtenay
Client: A film production services company · Where: Courtenay, British Columbia · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$60,000
Years brought current7
Account statusCurrent
The situation — A film production services company, Courtenay, British Columbia
7 years of unfiled returns had turned into notional assessments at a film production services company in Courtenay, British Columbia. Underneath lay a provincial payroll levy that had never been registered for or remitted. Collections had already started.
What we did for A film production services company, Courtenay, British Columbia
We assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A film production services company, Courtenay, British Columbia
All 7 years were accepted as filed. $60,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 7 years.
Case Study 5 · Objection and relief
Desk-Review Assessment Of $129,000 Vacated — Short-Term Rental Manager, Courtenay
Client: A manager running short-term units on behalf of other owners · Where: Courtenay, British Columbia · Engagement: 6 weeks, fixed fee
Assessment vacated$129,000
Supporting recordsNow on file
AccountCleared
The situation — A manager running short-term units on behalf of other owners, Courtenay, British Columbia
A manager running short-term units on behalf of other owners in Courtenay, British Columbia was carrying $129,000 of penalties and interest. The charges arose from sector-specific exposure the previous accountant had not seen before. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A manager running short-term units on behalf of other owners, Courtenay, British Columbia
We assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A manager running short-term units on behalf of other owners, Courtenay, British Columbia
The assessment was vacated. $129,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $18,000 In Unclaimed Input Tax Found — Recreation Facility Operator, Courtenay
Client: A recreation facility operator · Where: Courtenay, British Columbia · Engagement: 4 weeks, fixed fee
Unclaimed tax found$18,000
Records rebuilt19 months
ProcessDocumented
The situation — A recreation facility operator, Courtenay, British Columbia
A recreation facility operator in Courtenay, British Columbia could not answer basic questions about its own numbers. Instalments still calculated on a year the business had long outgrown sat between the bank statements and the ledger.
What we did for A recreation facility operator, Courtenay, British Columbia
We separated the federal GST and BC provincial sales tax streams, reconciled both to the sales ledger, and filed the corrected provincial returns. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A recreation facility operator, Courtenay, British Columbia
Records rebuilt and reconciled, $18,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
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.
