6 worked Miramichi 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 Miramichi and its provincial tax regime, not a specific client's file.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $121,000 Penalty Avoided — Digital Product Agency, Miramichi
Client: A digital product agency · Where: Miramichi, New Brunswick · Engagement: 5 weeks, fixed fee
Penalty avoided$121,000
Turnaround5 weeks
FiledOn time
The situation — A digital product agency, Miramichi, New Brunswick
A digital product agency in Miramichi, New Brunswick came to us 5 weeks before its filing deadline with 15% HST charged on every sale regardless of where the customer was located. A late filing would have triggered a penalty of roughly $121,000 before interest.
What we did for A digital product agency, Miramichi, New Brunswick
We worked backwards from the deadline. We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return, prioritising the items that actually gated the filing and deferring everything that did not.
The result — A digital product agency, Miramichi, New Brunswick
The return was filed on time and complete. The $121,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · CRA review defended
Audit Defence Closed In 6 Weeks, $107,000 Cleared — Moving and Storage Company, Miramichi
Client: A moving and storage company · Where: Miramichi, New Brunswick · Engagement: 6 weeks, fixed fee
Proposed tax cleared$107,000
Review duration6 weeks
OutcomeNo change
The situation — A moving and storage company, Miramichi, New Brunswick
A moving and storage company in Miramichi, New Brunswick was selected for review after instalments still calculated on a year the business had long outgrown showed up in the CRA's automated matching. The proposed adjustment on its nb tax and accounting file came to $107,000.
What we did for A moving and storage company, Miramichi, New Brunswick
We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A moving and storage company, Miramichi, New Brunswick
The review closed with no change. $107,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 3 · Objection and relief
Desk-Review Assessment Of $108,000 Vacated — E-Learning Platform, Miramichi
Client: An e-learning platform · Where: Miramichi, New Brunswick · Engagement: 4 weeks, fixed fee
Assessment vacated$108,000
Supporting recordsNow on file
AccountCleared
The situation — An e-learning platform, Miramichi, New Brunswick
An e-learning platform in Miramichi, New Brunswick was carrying $108,000 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 An e-learning platform, Miramichi, New Brunswick
We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — An e-learning platform, Miramichi, New Brunswick
The assessment was vacated. $108,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 4 · Scaling without breaking
Growth Handled Without A Missed Filing, $76,000 Freed — Regional Freight Carrier, Miramichi
Client: A regional freight carrier · Where: Miramichi, New Brunswick · Engagement: 9 weeks, fixed fee
Cash freed$76,000
Compliance failuresNone
ReportingMonthly
The situation — A regional freight carrier, Miramichi, New Brunswick
A regional freight carrier in Miramichi, New Brunswick was opening in a second province — different filing obligations, a different payroll regime, and payroll obligations from another province applied to local staff by an out-of-province provider already in the file.
What we did for A regional freight carrier, Miramichi, 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 put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result — A regional freight carrier, Miramichi, New Brunswick
Growth was absorbed without a compliance failure. $76,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 5 · Structure rebuilt
Corporate Structure Rebuilt For $27,500 Of Annual Savings — Hardware Startup, Miramichi
Client: A hardware startup · Where: Miramichi, New Brunswick · Engagement: 3 weeks, fixed fee
Saving per year$27,500
DocumentationComplete
Transfer basisRollover
The situation — A hardware startup, Miramichi, New Brunswick
The structure at a hardware startup in Miramichi, New Brunswick had been set up years earlier for a business that no longer existed, and out-of-province sales billed at the NB rate instead of the customer’s had become expensive.
What we did for A hardware startup, Miramichi, 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 hardware startup, Miramichi, New Brunswick
$27,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $53,000 Across Corporate And Personal Returns — Maple and Specialty Crop, Miramichi
Client: A maple and specialty crop producer · Where: Miramichi, New Brunswick · Engagement: 11 weeks, fixed fee
Combined saving$53,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A maple and specialty crop producer, Miramichi, New Brunswick
Nothing was wrong at a maple and specialty crop producer in Miramichi, New Brunswick — the filings were on time and accurate. What they were not was planned. 15% HST charged on every sale regardless of where the customer was located had never been reviewed.
What we did for A maple and specialty crop producer, Miramichi, New Brunswick
We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return, 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 maple and specialty crop producer, Miramichi, New Brunswick
$53,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
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.
