6 worked Fredericton 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 Fredericton and its provincial tax regime, not a specific client's file.
Case Study 1 · Records and systems rebuilt
Books Rebuilt From Source, $2,600 In Unclaimed Input Tax Found — Custom Software Development Shop, Fredericton
Client: A custom software development shop · Where: Fredericton, New Brunswick · Engagement: 9 weeks, fixed fee
Unclaimed tax found$2,600
Records rebuilt11 months
ProcessDocumented
The situation — A custom software development shop, Fredericton, New Brunswick
A custom software development shop in Fredericton, New Brunswick could not answer basic questions about its own numbers. Payroll obligations from another province applied to local staff by an out-of-province provider sat between the bank statements and the ledger.
What we did for A custom software development shop, Fredericton, New Brunswick
We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A custom software development shop, Fredericton, New Brunswick
Records rebuilt and reconciled, $2,600 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 2 · Scaling without breaking
Second-Province Expansion Handled, $74,000 Of Cash Released — Grain Farm Corporation, Fredericton
Client: A grain farm corporation · Where: Fredericton, New Brunswick · Engagement: 6 weeks, fixed fee
Cash released$74,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A grain farm corporation, Fredericton, New Brunswick
Revenue at a grain farm corporation in Fredericton, New Brunswick was up sharply and cash was tighter than ever. Underneath it sat out-of-province sales billed at the NB rate instead of the customer’s.
What we did for A grain farm corporation, Fredericton, 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. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A grain farm corporation, Fredericton, New Brunswick
$74,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 3 · Sale and succession
Intergenerational Transfer Completed With $570,000 Deferred — Maple and Specialty Crop, Fredericton
Client: A maple and specialty crop producer · Where: Fredericton, New Brunswick · Engagement: 8 weeks, fixed fee
Tax deferred$570,000
TransferCompleted
RecordsReview-ready
The situation — A maple and specialty crop producer, Fredericton, New Brunswick
A generational transfer at a maple and specialty crop producer in Fredericton, New Brunswick had been discussed for years without a plan. A single shareholder holding every share, with no room to multiply the exemption meant the transfer as contemplated would have been fully taxable.
What we did for A maple and specialty crop producer, Fredericton, New Brunswick
We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A maple and specialty crop producer, Fredericton, New Brunswick
$570,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 4 · Objection and relief
Notice Of Objection Allowed In Full, $50,000 Reversed — Heavy-Haul Specialist, Fredericton
Client: A heavy-haul specialist · Where: Fredericton, New Brunswick · Engagement: 10 weeks, fixed fee
Amount reversed$50,000
ObjectionAllowed in full
Account balanceNil
The situation — A heavy-haul specialist, Fredericton, New Brunswick
A heavy-haul specialist in Fredericton, New Brunswick had been reassessed for $50,000. 22 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 heavy-haul specialist, Fredericton, New Brunswick
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return.
The result — A heavy-haul specialist, Fredericton, New Brunswick
The appeals officer allowed the objection in full. $50,000 was reversed and the account returned to a nil balance.
Case Study 5 · Cash and remittance control
Instalments Rebased, $82,000 Of Cash Returned To The Business — E-Learning Platform, Fredericton
Client: An e-learning platform · Where: Fredericton, New Brunswick · Engagement: 5 weeks, fixed fee
Cash returned$82,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — An e-learning platform, Fredericton, New Brunswick
An e-learning platform in Fredericton, New Brunswick was paying instalments calculated on a prior year. That year no longer reflected the business. Sector-specific exposure the previous accountant had not seen before was tying up $82,000 of cash.
What we did for An e-learning platform, Fredericton, 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 Research and Development Tax Credit alongside the federal return.
The result — An e-learning platform, Fredericton, New Brunswick
$82,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 6 · CRA review defended
$64,000 Reassessment Reduced To Nil On Review — Solar Installation Company, Fredericton
Client: A solar installation company · Where: Fredericton, New Brunswick · Engagement: 8 weeks, fixed fee
Reassessment reduced toNil
Tax protected$64,000
Prior filingsUndisturbed
The situation — A solar installation company, Fredericton, New Brunswick
A review notice arrived at a solar installation company in Fredericton, New Brunswick, covering its NB tax and accounting file for two tax years. The auditor's working position was an adjustment of $64,000. It was driven by payroll obligations from another province applied to local staff by an out-of-province provider.
What we did for A solar installation company, Fredericton, 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 solar installation company, Fredericton, New Brunswick
The auditor accepted the documented position and closed the review without adjustment, protecting $64,000 and leaving the prior filings undisturbed.
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.
