6 worked New Westminster 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 New Westminster and its provincial tax regime, not a specific client's file.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $13,500 Across 4 Open Years — Extended-Stay Hotel, New Westminster
Client: A small hotel where corporate guests book by the month · Where: New Westminster, British Columbia · Engagement: 9 weeks, fixed fee
Recovered$13,500
Open years claimed4
Ongoing trackingIn place
The situation — A small hotel where corporate guests book by the month, New Westminster, British Columbia
An incentive review at a small hotel where corporate guests book by the month in New Westminster, British Columbia started from a simple question: what has never been claimed? The answer ran to 4 years, driven by BC Small Business Venture Capital Tax Credit eligibility that had never been assessed.
What we did for A small hotel where corporate guests book by the month, New Westminster, British Columbia
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A small hotel where corporate guests book by the month, New Westminster, British Columbia
The credits produced $13,500 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 2 · Sale and succession
Intergenerational Transfer Completed With $260,000 Deferred — Real Estate Brokerage, New Westminster
Client: A real estate brokerage · Where: New Westminster, British Columbia · Engagement: 5 weeks, fixed fee
Tax deferred$260,000
TransferCompleted
RecordsReview-ready
The situation — A real estate brokerage, New Westminster, British Columbia
A generational transfer at a real estate brokerage in New Westminster, British Columbia had been discussed for years without a plan. A shareholder loan balance that would have been picked up as income on closing meant the transfer as contemplated would have been fully taxable.
What we did for A real estate brokerage, New Westminster, British Columbia
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty, sequencing the steps so each one was complete and documented before the next depended on it.
The result — A real estate brokerage, New Westminster, British Columbia
$260,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 3 · Backlog brought current
Collections Halted And $127,000 Cut From A 3-Year Backlog — Owner-Occupied Bed and Breakfast, New Westminster
Client: An owner-occupied bed and breakfast with three guest rooms · Where: New Westminster, British Columbia · Engagement: 9 weeks, fixed fee
Balance reduced by$127,000
Backlog cleared3 years
CollectionsHalted
The situation — An owner-occupied bed and breakfast with three guest rooms, New Westminster, British Columbia
By the time an owner-occupied bed and breakfast with three guest rooms in New Westminster, British Columbia called, 3 years were outstanding and the CRA had assessed on estimates. Underneath it sat a provincial payroll levy that had never been registered for or remitted.
What we did for An owner-occupied bed and breakfast with three guest rooms, New Westminster, British Columbia
We reconstructed the records year by year and assessed and claimed BC Small Business Venture Capital Tax Credit alongside the federal return. Each filing replaced an arbitrary assessment with a real one.
The result — An owner-occupied bed and breakfast with three guest rooms, New Westminster, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $127,000, and a relief application addressed part of the accumulated interest.
Client: A commercial landlord · Where: New Westminster, British Columbia · Engagement: 10 weeks, fixed fee
Annual saving$45,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A commercial landlord, New Westminster, British Columbia
A commercial landlord in New Westminster, British Columbia was carrying sector-specific exposure the previous accountant had not seen before, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A commercial landlord, New Westminster, British Columbia
Working with the client's lawyer, we assessed and claimed BC Scientific Research and Experimental Development Tax Credit alongside the federal return and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A commercial landlord, New Westminster, British Columbia
The structure now matches the business. Annual saving of $45,000, and the reorganisation itself was tax-neutral.
Case Study 5 · Objection and relief
$94,000 Of Penalties And Interest Cancelled On Relief — Farm-Stay Bed and Breakfast, New Westminster
Client: A farm-stay bed and breakfast open through harvest season · Where: New Westminster, British Columbia · Engagement: 3 weeks, fixed fee
Penalties and interest cancelled$94,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A farm-stay bed and breakfast open through harvest season, New Westminster, British Columbia
An assessment of $94,000 landed at a farm-stay bed and breakfast open through harvest season in New Westminster, British Columbia following a desk review. The auditor had not seen the records behind 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, New Westminster, 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 set out the legislative basis for the position alongside the documents supporting it.
The result — A farm-stay bed and breakfast open through harvest season, New Westminster, British Columbia
$94,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 6 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $20,000 — Short-Term Rental Operator, New Westminster
Client: A short-term rental operator · Where: New Westminster, British Columbia · Engagement: 6 weeks, fixed fee
Late-filing penalty avoided$20,000
Filed with19 days to spare
Next yearPapers ready
The situation — A short-term rental operator, New Westminster, British Columbia
With the deadline for its bc tax and accounting file weeks away, a short-term rental operator in New Westminster, British Columbia was carrying provincial sales tax collected but never remitted on the separate BC return. The exposure if the date slipped was around $20,000.
What we did for A short-term rental operator, New Westminster, British Columbia
We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A short-term rental operator, New Westminster, British Columbia
Filed with 19 days to spare. $20,000 in late-filing penalties avoided, and the working papers are ready for the following year.
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.
