Campbellton Case Studies

6 worked Campbellton 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 Campbellton and its provincial tax regime, not a specific client's file.

Case Study 1 · Planning that cut the bill

Remuneration Review Saved $53,000 Across Corporate And Personal Returns — Mobile App Studio, Campbellton

Client: A mobile app studio  ·  Where: Campbellton, New Brunswick  ·  Engagement: 9 weeks, fixed fee

Combined saving$53,000
ScopeCorporate + personal
Future yearsNo rework needed

The situation — A mobile app studio, Campbellton, New Brunswick

Nothing was wrong at a mobile app studio in Campbellton, New Brunswick — the filings were on time and accurate. What they were not was planned. Instalments still calculated on a year the business had long outgrown had never been reviewed.

What we did for A mobile app studio, Campbellton, New Brunswick

We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year, and ran the numbers across both the corporate and personal returns so the saving was real rather than deferred into someone else's hands.

The result — A mobile app studio, Campbellton, New Brunswick

$53,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.

Case Study 2 · Records and systems rebuilt

18 Months Reconciled And $7,200 Of Input Tax Recovered — Refrigerated Transport Company, Campbellton

Client: A refrigerated transport company  ·  Where: Campbellton, New Brunswick  ·  Engagement: 4 weeks, fixed fee

Months reconciled18
Input tax recovered$7,200
Close time5 days

The situation — A refrigerated transport company, Campbellton, New Brunswick

A refrigerated transport company in Campbellton, New Brunswick was carrying out-of-province sales billed at the NB rate instead of the customer’s. Nothing reconciled, and every filing started with 18 months of cleanup.

What we did for A refrigerated transport company, Campbellton, New Brunswick

We rebuilt from source rather than correcting on top of the existing file. We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns, then set the routine that keeps it clean.

The result — A refrigerated transport company, Campbellton, New Brunswick

18 months reconciled to the bank. The close now takes 5 days, and $7,200 of previously unclaimable input tax was recovered in the process.

Case Study 3 · Objection and relief

Desk-Review Assessment Of $37,500 Vacated — Courier Fleet, Campbellton

Client: A courier fleet  ·  Where: Campbellton, New Brunswick  ·  Engagement: 9 weeks, fixed fee

Assessment vacated$37,500
Supporting recordsNow on file
AccountCleared

The situation — A courier fleet, Campbellton, New Brunswick

A courier fleet in Campbellton, New Brunswick was carrying $37,500 of penalties and interest arising from sector-specific exposure the previous accountant had not seen before, much of it accumulated during a period the CRA itself had delayed.

What we did for A courier fleet, Campbellton, New Brunswick

We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.

The result — A courier fleet, Campbellton, New Brunswick

The assessment was vacated. $37,500 came off the account, and the documentation now on file makes the same position straightforward to defend next time.

Case Study 4 · Backlog brought current

Collections Halted And $103,000 Cut From A 7-Year Backlog — Regional Freight Carrier, Campbellton

Client: A regional freight carrier  ·  Where: Campbellton, New Brunswick  ·  Engagement: 9 weeks, fixed fee

Balance reduced by$103,000
Backlog cleared7 years
CollectionsHalted

The situation — A regional freight carrier, Campbellton, New Brunswick

By the time a regional freight carrier in Campbellton, New Brunswick called, 7 years were outstanding and the CRA had assessed on estimates. Underneath it sat 15% HST charged on every sale regardless of where the customer was located.

What we did for A regional freight carrier, Campbellton, New Brunswick

We reconstructed the records year by year and assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return. Each filing replaced an arbitrary assessment with a real one.

The result — A regional freight carrier, Campbellton, New Brunswick

The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $103,000, and a relief application addressed part of the accumulated interest.

Case Study 5 · Missed incentive claimed

$86,000 Credit Claim Filed And Accepted Without Adjustment — Fishing Enterprise, Campbellton

Client: A fishing enterprise  ·  Where: Campbellton, New Brunswick  ·  Engagement: 10 weeks, fixed fee

Claim value$86,000
AcceptedWithout adjustment
RepeatableAnnually

The situation — A fishing enterprise, Campbellton, New Brunswick

A fishing enterprise in Campbellton, New Brunswick assumed the credits did not apply to a business its size. New Brunswick Research and Development Tax Credit eligibility that had never been assessed meant they had applied all along.

What we did for A fishing enterprise, Campbellton, New Brunswick

We identified the qualifying activity, built the documentation to support it, and recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year.

The result — A fishing enterprise, Campbellton, New Brunswick

$86,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.

Case Study 6 · Scaling without breaking

Scaled To 85 Staff With $91,000 Of Working Capital Freed — Oilfield Services Company, Campbellton

Client: An oilfield services company  ·  Where: Campbellton, New Brunswick  ·  Engagement: 7 weeks, fixed fee

Headcount reached85
Working capital freed$91,000
Missed deadlinesZero

The situation — An oilfield services company, Campbellton, New Brunswick

An oilfield services company in Campbellton, New Brunswick was growing fast — headcount to 85 in eighteen months — and the back office had not kept up. Instalments still calculated on a year the business had long outgrown was the first thing to break.

What we did for An oilfield services company, Campbellton, 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, and built the compliance calendar for the size the business was becoming rather than the size it had been.

The result — An oilfield services company, Campbellton, New Brunswick

The business reached 85 staff with no missed remittance and no late filing. $91,000 of working capital was freed in the process.

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.

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