6 worked Bathurst 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 Bathurst and its provincial tax regime, not a specific client's file.
Case Study 1 · Records and systems rebuilt
Month-End Close Cut From 8 Weeks To 5 Days — Mining Services Supplier, Bathurst
Client: A mining services supplier · Where: Bathurst, New Brunswick · Engagement: 5 weeks, fixed fee
Close time before8 weeks
Close time after5 days
Year-endReview, not rebuild
The situation — A mining services supplier, Bathurst, New Brunswick
The accounting file at a mining services supplier in Bathurst, New Brunswick had a weak foundation. It was built on out-of-province sales billed at the NB rate instead of the customer’s. The year-end had taken 8 weeks each of the last three years.
What we did for A mining services supplier, Bathurst, New Brunswick
We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A mining services supplier, Bathurst, New Brunswick
The file reconciles. Month-end closes in 5 days instead of 8 weeks, and the year-end is a review rather than a reconstruction.
Case Study 2 · CRA review defended
$102,000 Reassessment Reduced To Nil On Review — Rideshare Fleet Owner, Bathurst
Client: A rideshare fleet owner · Where: Bathurst, New Brunswick · Engagement: 11 weeks, fixed fee
Reassessment reduced toNil
Tax protected$102,000
Prior filingsUndisturbed
The situation — A rideshare fleet owner, Bathurst, New Brunswick
A review notice arrived at a rideshare fleet owner in Bathurst, New Brunswick, covering its NB tax and accounting file for two tax years. The auditor's working position was an adjustment of $102,000. It was driven by sector-specific exposure the previous accountant had not seen before.
What we did for A rideshare fleet owner, Bathurst, New Brunswick
Rather than negotiate, we rebuilt the record. We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A rideshare fleet owner, Bathurst, New Brunswick
The auditor accepted the documented position and closed the review without adjustment, protecting $102,000 and leaving the prior filings undisturbed.
Case Study 3 · Structure rebuilt
Corporate Structure Rebuilt For $48,000 Of Annual Savings — Digital Product Agency, Bathurst
Client: A digital product agency · Where: Bathurst, New Brunswick · Engagement: 8 weeks, fixed fee
Saving per year$48,000
DocumentationComplete
Transfer basisRollover
The situation — A digital product agency, Bathurst, New Brunswick
The structure at a digital product agency in Bathurst, New Brunswick dated from years earlier. It had been set up for a business that no longer existed. 15% HST charged on every sale regardless of where the customer was located had become expensive.
What we did for A digital product agency, Bathurst, New Brunswick
We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A digital product agency, Bathurst, New Brunswick
$48,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 4 · Cash and remittance control
Instalments Rebased, $88,000 Of Cash Returned To The Business — Regional Freight Carrier, Bathurst
Client: A regional freight carrier · Where: Bathurst, New Brunswick · Engagement: 10 weeks, fixed fee
Cash returned$88,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A regional freight carrier, Bathurst, New Brunswick
A regional freight carrier in Bathurst, New Brunswick was paying instalments calculated on a prior year. That year no longer reflected the business. Payroll obligations from another province applied to local staff by an out-of-province provider was tying up $88,000 of cash.
What we did for A regional freight carrier, Bathurst, New Brunswick
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return.
The result — A regional freight carrier, Bathurst, New Brunswick
$88,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $21,000 Across 6 Open Years — Mobile App Studio, Bathurst
Client: A mobile app studio · Where: Bathurst, New Brunswick · Engagement: 6 weeks, fixed fee
Recovered$21,000
Open years claimed6
Ongoing trackingIn place
The situation — A mobile app studio, Bathurst, New Brunswick
An incentive review at a mobile app studio in Bathurst, New Brunswick started from a simple question: what has never been claimed? The answer ran to 6 years. It was driven by New Brunswick Research and Development Tax Credit eligibility that had never been assessed.
What we did for A mobile app studio, Bathurst, New Brunswick
We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A mobile app studio, Bathurst, New Brunswick
The credits produced $21,000 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 6 · Objection and relief
$13,000 Of Penalties And Interest Cancelled On Relief — Solar Installation Company, Bathurst
Client: A solar installation company · Where: Bathurst, New Brunswick · Engagement: 11 weeks, fixed fee
Penalties and interest cancelled$13,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A solar installation company, Bathurst, New Brunswick
An assessment of $13,000 landed at a solar installation company in Bathurst, New Brunswick following a desk review. It turned on out-of-province sales billed at the NB rate instead of the customer’s. The auditor had not seen the records behind it.
What we did for A solar installation company, Bathurst, New Brunswick
We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A solar installation company, Bathurst, New Brunswick
$13,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
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.
