6 worked Delta 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 Delta and its provincial tax regime, not a specific client's file.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $106,000 Penalty Avoided — Coffee Shop Group, Delta
Client: A coffee shop group · Where: Delta, British Columbia · Engagement: 4 weeks, fixed fee
Penalty avoided$106,000
Turnaround4 weeks
FiledOn time
The situation — A coffee shop group, Delta, British Columbia
A coffee shop group in Delta, British Columbia came to us 4 weeks before its filing deadline. The file came with provincial sales tax collected but never remitted on the separate BC return. A late filing would have triggered a penalty of roughly $106,000 before interest.
What we did for A coffee shop group, Delta, British Columbia
We worked backwards from the deadline. We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A coffee shop group, Delta, British Columbia
The return was filed on time and complete. The $106,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Records and systems rebuilt
Books Rebuilt From Source, $5,900 In Unclaimed Input Tax Found — Condo Corporation Manager, Delta
Client: A condo corporation manager · Where: Delta, British Columbia · Engagement: 4 weeks, fixed fee
Unclaimed tax found$5,900
Records rebuilt21 months
ProcessDocumented
The situation — A condo corporation manager, Delta, British Columbia
A condo corporation manager in Delta, British Columbia could not answer basic questions about its own numbers. Input tax credits claimed against BC provincial tax, which is not recoverable the way GST is sat between the bank statements and the ledger.
What we did for A condo corporation manager, Delta, British Columbia
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A condo corporation manager, Delta, British Columbia
Records rebuilt and reconciled, $5,900 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $62,000 Refunded — Farm-Stay Bed and Breakfast, Delta
Client: A farm-stay bed and breakfast open through harvest season · Where: Delta, British Columbia · Engagement: 11 weeks, fixed fee
Overpayment refunded$62,000
Late remittances sinceZero
ScheduleAutomated
The situation — A farm-stay bed and breakfast open through harvest season, Delta, British Columbia
Remittances at a farm-stay bed and breakfast open through harvest season in Delta, British Columbia were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat a provincial payroll levy that had never been registered for or remitted.
What we did for A farm-stay bed and breakfast open through harvest season, Delta, British Columbia
We assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A farm-stay bed and breakfast open through harvest season, Delta, British Columbia
Penalties stopped from the following remittance onwards, and $62,000 of overpaid instalments was refunded.
Case Study 4 · Planning that cut the bill
$38,000 Saved By Correcting What Prior Filings Had Missed — Property Management Company, Delta
Client: A property management company · Where: Delta, British Columbia · Engagement: 4 weeks, fixed fee
Saving identified$38,000
RecurringYes
Positions documentedAll
The situation — A property management company, Delta, British Columbia
A property management company in Delta, British Columbia asked for a second opinion on its BC tax and accounting file. That followed three years of rising tax. The review found sector-specific exposure the previous accountant had not seen before.
What we did for A property management company, Delta, British Columbia
We built the comparison first: current structure against two alternatives. Then we assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return.
The result — A property management company, Delta, British Columbia
First-year saving of $38,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 5 · Scaling without breaking
Growth Handled Without A Missed Filing, $61,000 Freed — Short-Term Rental Manager, Delta
Client: A manager running short-term units on behalf of other owners · Where: Delta, British Columbia · Engagement: 7 weeks, fixed fee
Cash freed$61,000
Compliance failuresNone
ReportingMonthly
The situation — A manager running short-term units on behalf of other owners, Delta, British Columbia
A manager running short-term units on behalf of other owners in Delta, British Columbia was opening in a second province. That meant different filing obligations and a different payroll regime. Instalments still calculated on a year the business had long outgrown already sat in the file.
What we did for A manager running short-term units on behalf of other owners, Delta, 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 put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — A manager running short-term units on behalf of other owners, Delta, British Columbia
Growth was absorbed without a compliance failure. $61,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Client: An esports organisation · Where: Delta, British Columbia · Engagement: 9 weeks, fixed fee
Proposed tax cleared$93,000
Review duration9 weeks
OutcomeNo change
The situation — An esports organisation, Delta, British Columbia
An esports organisation in Delta, British Columbia was selected for review. Provincial sales tax collected but never remitted on the separate BC return had shown up in the CRA's automated matching. The proposed adjustment on its BC tax and accounting file came to $93,000.
What we did for An esports organisation, Delta, British Columbia
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — An esports organisation, Delta, British Columbia
The review closed with no change. $93,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
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.
