6 worked Saint John 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 Saint John and its provincial tax regime, not a specific client's file.
Case Study 1 · Sale and succession
$685,000 Sheltered By The Lifetime Capital Gains Exemption — Digital Product Agency, Saint John
Client: A digital product agency · Where: Saint John, New Brunswick · Engagement: 10 weeks, fixed fee
Gain sheltered$685,000
ClosingOn schedule
Share qualificationMet
The situation — A digital product agency, Saint John, New Brunswick
A digital product agency in Saint John, New Brunswick had an offer on the table and 29 months to close. The shares did not qualify for the capital gains exemption. A single shareholder holding every share, with no room to multiply the exemption was part of the reason.
What we did for A digital product agency, Saint John, New Brunswick
We purified the corporation so the shares met the qualifying tests. We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return. All of it was done well ahead of the closing date.
The result — A digital product agency, Saint John, New Brunswick
The sale closed on schedule with $685,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 2 · Records and systems rebuilt
12 Months Reconciled And $3,300 Of Input Tax Recovered — Mining Services Supplier, Saint John
Client: A mining services supplier · Where: Saint John, New Brunswick · Engagement: 5 weeks, fixed fee
Months reconciled12
Input tax recovered$3,300
Close time8 days
The situation — A mining services supplier, Saint John, New Brunswick
Nothing reconciled at a mining services supplier in Saint John, New Brunswick. Every filing started with 12 months of cleanup. The file was carrying instalments still calculated on a year the business had long outgrown.
What we did for A mining services supplier, Saint John, New Brunswick
We rebuilt from source rather than correcting on top of the existing file. We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return. Then we set the routine that keeps it clean.
The result — A mining services supplier, Saint John, New Brunswick
12 months reconciled to the bank. The close now takes 8 days, and $3,300 of previously unclaimable input tax was recovered in the process.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $46,000 Across 3 Open Years — Regional Freight Carrier, Saint John
Client: A regional freight carrier · Where: Saint John, New Brunswick · Engagement: 3 weeks, fixed fee
Recovered$46,000
Open years claimed3
Ongoing trackingIn place
The situation — A regional freight carrier, Saint John, New Brunswick
An incentive review at a regional freight carrier in Saint John, New Brunswick started from a simple question: what has never been claimed? The answer ran to 3 years. It was driven by New Brunswick Small Business Investor Tax Credit eligibility that had never been assessed.
What we did for A regional freight carrier, Saint John, 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 regional freight carrier, Saint John, New Brunswick
The credits produced $46,000 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 4 · Deadline rescue
$136,000 Late-Filing Penalty Cancelled On Relief Application — Rideshare Fleet Owner, Saint John
Client: A rideshare fleet owner · Where: Saint John, New Brunswick · Engagement: 7 weeks, fixed fee
Penalty cancelled$136,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A rideshare fleet owner, Saint John, New Brunswick
A rideshare fleet owner in Saint John, New Brunswick had already missed one deadline and was about to miss a second. Behind it sat payroll obligations from another province applied to local staff by an out-of-province provider. A penalty of $136,000 was accruing.
What we did for A rideshare fleet owner, Saint John, New Brunswick
We split the work into what had to happen before the deadline and what could follow it. Then we rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns.
The result — A rideshare fleet owner, Saint John, New Brunswick
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $136,000 of the penalty already assessed on the earlier year.
Case Study 5 · CRA review defended
$45,000 Proposed Adjustment Withdrawn In Full — Mobile App Studio, Saint John
Client: A mobile app studio · Where: Saint John, New Brunswick · Engagement: 8 weeks, fixed fee
Adjustment withdrawn$45,000
File closed in8 weeks
Penalties assessedNone
The situation — A mobile app studio, Saint John, New Brunswick
A mobile app studio in Saint John, New Brunswick received a proposal letter opening a review of its NB tax and accounting file. The CRA had identified out-of-province sales billed at the NB rate instead of the customer’s. It proposed an adjustment of $45,000, with 30 days to respond.
What we did for A mobile app studio, Saint John, New Brunswick
We treated the response as an evidence exercise rather than an argument. We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A mobile app studio, Saint John, New Brunswick
The proposed adjustment was withdrawn in full — all $45,000 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
Case Study 6 · Objection and relief
$24,500 Of Penalties And Interest Cancelled On Relief — Grain Farm Corporation, Saint John
Client: A grain farm corporation · Where: Saint John, New Brunswick · Engagement: 6 weeks, fixed fee
Penalties and interest cancelled$24,500
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A grain farm corporation, Saint John, New Brunswick
An assessment of $24,500 landed at a grain farm corporation in Saint John, New Brunswick following a desk review. It turned on 15% HST charged on every sale regardless of where the customer was located. The auditor had not seen the records behind it.
What we did for A grain farm corporation, Saint John, New Brunswick
We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A grain farm corporation, Saint John, New Brunswick
$24,500 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.
