6 worked St. John's 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 St. John's and its provincial tax regime, not a specific client's file.
Case Study 1 · Records and systems rebuilt
Books Rebuilt From Source, $17,500 In Unclaimed Input Tax Found — Extended-Stay Hotel, St. John's
Client: A small hotel where corporate guests book by the month · Where: St. John's, Newfoundland and Labrador · Engagement: 6 weeks, fixed fee
Unclaimed tax found$17,500
Records rebuilt20 months
ProcessDocumented
The situation — A small hotel where corporate guests book by the month, St. John's, Newfoundland and Labrador
A small hotel where corporate guests book by the month in St. John's, Newfoundland and Labrador could not answer basic questions about its own numbers. Sector-specific exposure the previous accountant had not seen before sat between the bank statements and the ledger.
What we did for A small hotel where corporate guests book by the month, St. John's, Newfoundland and Labrador
We assessed and claimed NL Green Technology 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 small hotel where corporate guests book by the month, St. John's, Newfoundland and Labrador
Records rebuilt and reconciled, $17,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 2 · Sale and succession
Intergenerational Transfer Completed With $755,000 Deferred — Craft Brewery, St. John's
Client: A craft brewery with a taproom · Where: St. John's, Newfoundland and Labrador · Engagement: 5 weeks, fixed fee
Tax deferred$755,000
TransferCompleted
RecordsReview-ready
The situation — A craft brewery with a taproom, St. John's, Newfoundland and Labrador
A generational transfer at a craft brewery with a taproom in St. John's, Newfoundland and Labrador had been discussed for years without a plan. A minute book with no resolutions behind a decade of dividends meant the transfer as contemplated would have been fully taxable.
What we did for A craft brewery with a taproom, St. John's, Newfoundland and Labrador
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A craft brewery with a taproom, St. John's, Newfoundland and Labrador
$755,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 3 · Cash and remittance control
Instalments Rebased, $127,000 Of Cash Returned To The Business — Bar and Live-Music Venue, St. John's
Client: A bar and live-music venue · Where: St. John's, Newfoundland and Labrador · Engagement: 10 weeks, fixed fee
Cash returned$127,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A bar and live-music venue, St. John's, Newfoundland and Labrador
A bar and live-music venue in St. John's, Newfoundland and Labrador was paying instalments calculated on a prior year. That year no longer reflected the business. Instalments still calculated on a year the business had long outgrown was tying up $127,000 of cash.
What we did for A bar and live-music venue, St. John's, Newfoundland and Labrador
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, 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 bar and live-music venue, St. John's, Newfoundland and Labrador
$127,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Backlog brought current
Collections Halted And $73,000 Cut From A 5-Year Backlog — Logging Contractor, St. John's
Client: A logging contractor · Where: St. John's, Newfoundland and Labrador · Engagement: 9 weeks, fixed fee
Balance reduced by$73,000
Backlog cleared5 years
CollectionsHalted
The situation — A logging contractor, St. John's, Newfoundland and Labrador
By the time a logging contractor in St. John's, Newfoundland and Labrador called, 5 years were outstanding. The CRA had assessed on estimates. Underneath it sat a provincial payroll levy that had never been registered for or remitted.
What we did for A logging contractor, St. John's, Newfoundland and Labrador
We reconstructed the records year by year. We assessed and claimed NL Manufacturing and Processing Investment Tax Credit alongside the federal return. Each filing replaced an arbitrary assessment with a real one.
The result — A logging contractor, St. John's, Newfoundland and Labrador
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $73,000, and a relief application addressed part of the accumulated interest.
Case Study 5 · Planning that cut the bill
Remuneration Review Saved $14,500 Across Corporate And Personal Returns — B2B SaaS Company, St. John's
Client: A B2B SaaS company · Where: St. John's, Newfoundland and Labrador · Engagement: 11 weeks, fixed fee
Combined saving$14,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A B2B SaaS company, St. John's, Newfoundland and Labrador
Nothing was wrong at a B2B SaaS company in St. John's, Newfoundland and Labrador. 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 B2B SaaS company, St. John's, Newfoundland and Labrador
We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year. We 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 B2B SaaS company, St. John's, Newfoundland and Labrador
$14,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Structure rebuilt
Corporate Structure Rebuilt For $65,000 Of Annual Savings — Cybersecurity Firm, St. John's
Client: A cybersecurity firm · Where: St. John's, Newfoundland and Labrador · Engagement: 3 weeks, fixed fee
Saving per year$65,000
DocumentationComplete
Transfer basisRollover
The situation — A cybersecurity firm, St. John's, Newfoundland and Labrador
The structure at a cybersecurity firm in St. John's, Newfoundland and Labrador dated from years earlier. It had been set up for a business that no longer existed. Sector-specific exposure the previous accountant had not seen before had become expensive.
What we did for A cybersecurity firm, St. John's, Newfoundland and Labrador
We assessed and claimed NL Green Technology 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 cybersecurity firm, St. John's, Newfoundland and Labrador
$65,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
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.
