6 worked Mission 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 Mission and its provincial tax regime, not a specific client's file.
Case Study 1 · CRA review defended
$91,000 Proposed Adjustment Withdrawn In Full — Mortgage Brokerage, Mission
Client: A mortgage brokerage · Where: Mission, British Columbia · Engagement: 10 weeks, fixed fee
Adjustment withdrawn$91,000
File closed in10 weeks
Penalties assessedNone
The situation — A mortgage brokerage, Mission, British Columbia
A mortgage brokerage in Mission, British Columbia received a proposal letter opening a review of its bc tax and accounting file. The CRA had identified a provincial payroll levy that had never been registered for or remitted and proposed an adjustment of $91,000, with 30 days to respond.
What we did for A mortgage brokerage, Mission, British Columbia
We treated the response as an evidence exercise rather than an argument. We assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return, then indexed every supporting document against the specific line the auditor had questioned.
The result — A mortgage brokerage, Mission, British Columbia
The proposed adjustment was withdrawn in full — all $91,000 of it. The file closed in 10 weeks with no change to the assessed amounts and no penalty.
Case Study 2 · Records and systems rebuilt
Books Rebuilt From Source, $17,000 In Unclaimed Input Tax Found — Land Development Company, Mission
Client: A land development company · Where: Mission, British Columbia · Engagement: 3 weeks, fixed fee
Unclaimed tax found$17,000
Records rebuilt25 months
ProcessDocumented
The situation — A land development company, Mission, British Columbia
A land development company in Mission, British Columbia could not answer basic questions about its own numbers, because sector-specific exposure the previous accountant had not seen before sat between the bank statements and the ledger.
What we did for A land development company, Mission, British Columbia
We assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return, then documented the process so the work does not depend on any one person remembering how it was done.
The result — A land development company, Mission, British Columbia
Records rebuilt and reconciled, $17,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 3 · Backlog brought current
$56,000 Of Arbitrary Assessments Vacated After 3 Years — Real Estate Brokerage, Mission
Client: A real estate brokerage · Where: Mission, British Columbia · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$56,000
Years brought current3
Account statusCurrent
The situation — A real estate brokerage, Mission, British Columbia
3 years of unfiled returns had turned into notional assessments at a real estate brokerage in Mission, British Columbia, with instalments still calculated on a year the business had long outgrown underneath. Collections had already started.
What we did for A real estate brokerage, Mission, 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, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A real estate brokerage, Mission, British Columbia
All 3 years were accepted as filed. $56,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 4 · Scaling without breaking
Scaled To 44 Staff With $101,000 Of Working Capital Freed — Recreation Facility Operator, Mission
Client: A recreation facility operator · Where: Mission, British Columbia · Engagement: 8 weeks, fixed fee
Headcount reached44
Working capital freed$101,000
Missed deadlinesZero
The situation — A recreation facility operator, Mission, British Columbia
A recreation facility operator in Mission, British Columbia was growing fast — headcount to 44 in eighteen months — and 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 A recreation facility operator, Mission, British Columbia
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A recreation facility operator, Mission, British Columbia
The business reached 44 staff with no missed remittance and no late filing. $101,000 of working capital was freed in the process.
Case Study 5 · Deadline rescue
5-Week Turnaround Beat The Deadline And Saved $69,000 — Dance Studio, Mission
Client: A dance studio · Where: Mission, British Columbia · Engagement: 5 weeks, fixed fee
Late-filing penalty avoided$69,000
Filed with8 days to spare
Next yearPapers ready
The situation — A dance studio, Mission, British Columbia
With the deadline for its bc tax and accounting file weeks away, a dance studio in Mission, British Columbia was carrying input tax credits claimed against BC provincial tax, which is not recoverable the way GST is. The exposure if the date slipped was around $69,000.
What we did for A dance studio, Mission, British Columbia
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A dance studio, Mission, British Columbia
Filed with 8 days to spare. $69,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 6 · Sale and succession
$590,000 Sheltered By The Lifetime Capital Gains Exemption — Theatre Company, Mission
Client: A theatre company · Where: Mission, British Columbia · Engagement: 8 weeks, fixed fee
Gain sheltered$590,000
ClosingOn schedule
Share qualificationMet
The situation — A theatre company, Mission, British Columbia
A theatre company in Mission, British Columbia had an offer on the table and 15 months to close. The shares did not qualify for the capital gains exemption, and a minute book with no resolutions behind a decade of dividends was part of the reason.
What we did for A theatre company, Mission, British Columbia
We purified the corporation so the shares met the qualifying tests, then assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return well ahead of the closing date.
The result — A theatre company, Mission, British Columbia
The sale closed on schedule with $590,000 sheltered by the lifetime capital gains exemption across the shareholders.
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.
