6 worked Moncton 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 Moncton and its provincial tax regime, not a specific client's file.
Case Study 1 · Backlog brought current
7 Years Filed, $127,000 Removed From The Assessed Balance — Owner-Operator Trucking Corporation, Moncton
Client: An owner-operator trucking corporation · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Years filed7
Assessed balance removed$127,000
CollectionsStopped
The situation — An owner-operator trucking corporation, Moncton, New Brunswick
An owner-operator trucking corporation in Moncton, New Brunswick had not filed for 7 years. The CRA had issued arbitrary assessments. The business was carrying out-of-province sales billed at the NB rate instead of the customer’s. That came on top of a growing interest balance.
What we did for An owner-operator trucking corporation, Moncton, New Brunswick
We started with the oldest year and worked forward so each year's closing balances fed the next. 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 filed the years in sequence rather than all at once.
The result — An owner-operator trucking corporation, Moncton, New Brunswick
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $127,000 of the estimated balance came off, with a payment arrangement covering the rest.
Client: A mining services supplier · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Proposed tax cleared$51,000
Review duration4 weeks
OutcomeNo change
The situation — A mining services supplier, Moncton, New Brunswick
A mining services supplier in Moncton, New Brunswick was selected for review. Payroll obligations from another province applied to local staff by an out-of-province provider had shown up in the CRA's automated matching. The proposed adjustment on its NB tax and accounting file came to $51,000.
What we did for A mining services supplier, Moncton, 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 mining services supplier, Moncton, New Brunswick
The review closed with no change. $51,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 3 · Cash and remittance control
Instalments Rebased, $93,000 Of Cash Returned To The Business — Grain Farm Corporation, Moncton
Client: A grain farm corporation · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Cash returned$93,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A grain farm corporation, Moncton, New Brunswick
A grain farm corporation in Moncton, 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 $93,000 of cash.
What we did for A grain farm corporation, Moncton, New Brunswick
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year.
The result — A grain farm corporation, Moncton, New Brunswick
$93,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $94,000 Vacated — Cross-Border Dropshipper, Moncton
Client: A cross-border dropshipper · Where: Moncton, New Brunswick · Engagement: 10 weeks, fixed fee
Assessment vacated$94,000
Supporting recordsNow on file
AccountCleared
The situation — A cross-border dropshipper, Moncton, New Brunswick
A cross-border dropshipper in Moncton, New Brunswick was carrying $94,000 of penalties and interest. The charges arose from instalments still calculated on a year the business had long outgrown. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A cross-border dropshipper, Moncton, New Brunswick
We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A cross-border dropshipper, Moncton, New Brunswick
The assessment was vacated. $94,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Sale and succession
$755,000 Sheltered By The Lifetime Capital Gains Exemption — Direct-To-Consumer Apparel Brand, Moncton
Client: A direct-to-consumer apparel brand · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Gain sheltered$755,000
ClosingOn schedule
Share qualificationMet
The situation — A direct-to-consumer apparel brand, Moncton, New Brunswick
A direct-to-consumer apparel brand in Moncton, New Brunswick had an offer on the table and 24 months to close. The shares did not qualify for the capital gains exemption. A shareholder loan balance that would have been picked up as income on closing was part of the reason.
What we did for A direct-to-consumer apparel brand, Moncton, New Brunswick
We purified the corporation so the shares met the qualifying tests. We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. All of it was done well ahead of the closing date.
The result — A direct-to-consumer apparel brand, Moncton, New Brunswick
The sale closed on schedule with $755,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 6 · Scaling without breaking
Second-Province Expansion Handled, $51,000 Of Cash Released — Hardware Startup, Moncton
Client: A hardware startup · Where: Moncton, New Brunswick · Engagement: 5 weeks, fixed fee
Cash released$51,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A hardware startup, Moncton, New Brunswick
Revenue at a hardware startup in Moncton, 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 hardware startup, Moncton, New Brunswick
We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A hardware startup, Moncton, New Brunswick
$51,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
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.
