6 worked Langley 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 Langley and its provincial tax regime, not a specific client's file.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $81,000 Penalty Avoided — Craft Brewery, Langley
Client: A craft brewery with a taproom · Where: Langley, British Columbia · Engagement: 5 weeks, fixed fee
Penalty avoided$81,000
Turnaround5 weeks
FiledOn time
The situation — A craft brewery with a taproom, Langley, British Columbia
A craft brewery with a taproom in Langley, British Columbia came to us 5 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 $81,000 before interest.
What we did for A craft brewery with a taproom, Langley, 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 craft brewery with a taproom, Langley, British Columbia
The return was filed on time and complete. The $81,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Cash and remittance control
Instalments Rebased, $29,500 Of Cash Returned To The Business — Real Estate Brokerage, Langley
Client: A real estate brokerage · Where: Langley, British Columbia · Engagement: 10 weeks, fixed fee
Cash returned$29,500
Instalment basisCurrent year
ReviewedQuarterly
The situation — A real estate brokerage, Langley, British Columbia
A real estate brokerage in Langley, British Columbia was paying instalments calculated on a prior year. That year no longer reflected the business. A provincial payroll levy that had never been registered for or remitted was tying up $29,500 of cash.
What we did for A real estate brokerage, Langley, British Columbia
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return.
The result — A real estate brokerage, Langley, British Columbia
$29,500 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 3 · Scaling without breaking
Second-Province Expansion Handled, $91,000 Of Cash Released — Seasonal Cottage Host, Langley
Client: A cottage owner renting through a booking platform in season · Where: Langley, British Columbia · Engagement: 5 weeks, fixed fee
Cash released$91,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A cottage owner renting through a booking platform in season, Langley, British Columbia
Revenue at a cottage owner renting through a booking platform in season in Langley, British Columbia was up sharply and cash was tighter than ever. Underneath it sat provincial sales tax collected but never remitted on the separate BC return.
What we did for A cottage owner renting through a booking platform in season, Langley, British Columbia
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A cottage owner renting through a booking platform in season, Langley, British Columbia
$91,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 4 · Missed incentive claimed
$19,500 Credit Claim Filed And Accepted Without Adjustment — Live Events Production Company, Langley
Client: A live events production company · Where: Langley, British Columbia · Engagement: 7 weeks, fixed fee
Claim value$19,500
AcceptedWithout adjustment
RepeatableAnnually
The situation — A live events production company, Langley, British Columbia
A live events production company in Langley, British Columbia assumed the credits did not apply to a business its size. BC Scientific Research and Experimental Development Tax Credit eligibility that had never been assessed meant they had applied all along.
What we did for A live events production company, Langley, British Columbia
We identified the qualifying activity and built the documentation to support it. Then we assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return.
The result — A live events production company, Langley, British Columbia
$19,500 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 5 · Backlog brought current
Collections Halted And $113,000 Cut From A 5-Year Backlog — B2B SaaS Company, Langley
Client: A B2B SaaS company · Where: Langley, British Columbia · Engagement: 4 weeks, fixed fee
Balance reduced by$113,000
Backlog cleared5 years
CollectionsHalted
The situation — A B2B SaaS company, Langley, British Columbia
By the time a B2B SaaS company in Langley, British Columbia called, 5 years were outstanding. The CRA had assessed on estimates. Underneath it sat input tax credits claimed against BC provincial tax, which is not recoverable the way GST is.
What we did for A B2B SaaS company, Langley, British Columbia
We reconstructed the records year by year. We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. Each filing replaced an arbitrary assessment with a real one.
The result — A B2B SaaS company, Langley, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $113,000, and a relief application addressed part of the accumulated interest.
Case Study 6 · Objection and relief
Notice Of Objection Allowed In Full, $111,000 Reversed — Farm-Stay Bed and Breakfast, Langley
Client: A farm-stay bed and breakfast open through harvest season · Where: Langley, British Columbia · Engagement: 8 weeks, fixed fee
Amount reversed$111,000
ObjectionAllowed in full
Account balanceNil
The situation — A farm-stay bed and breakfast open through harvest season, Langley, British Columbia
A farm-stay bed and breakfast open through harvest season in Langley, British Columbia had been reassessed for $111,000. 15 days were left on the objection deadline. The reassessment rested on instalments still calculated on a year the business had long outgrown.
What we did for A farm-stay bed and breakfast open through harvest season, Langley, British Columbia
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we separated the federal GST and BC provincial sales tax streams, reconciled both to the sales ledger, and filed the corrected provincial returns.
The result — A farm-stay bed and breakfast open through harvest season, Langley, British Columbia
The appeals officer allowed the objection in full. $111,000 was reversed and the account returned to a nil balance.
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.
