6 worked Brant 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 Brant and its provincial tax regime, not a specific client's file.
Case Study 1 · Sale and succession
Intergenerational Transfer Completed With $745,000 Deferred — Specialty Chemicals Producer, Brant
The situation — A specialty chemicals producer, Brant, Ontario
A generational transfer at a specialty chemicals producer in Brant, Ontario 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 specialty chemicals producer, Brant, Ontario
We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A specialty chemicals producer, Brant, Ontario
$745,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 2 · Objection and relief
$18,000 Of Penalties And Interest Cancelled On Relief — Veterinary Hospital, Brant
The situation — A veterinary hospital, Brant, Ontario
An assessment of $18,000 landed at a veterinary hospital in Brant, Ontario following a desk review. It turned on instalments still calculated on a year the business had long outgrown. The auditor had not seen the records behind it.
What we did for A veterinary hospital, Brant, Ontario
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 set out the legislative basis for the position alongside the documents supporting it.
The result — A veterinary hospital, Brant, Ontario
$18,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 3 · Cash and remittance control
$92,000 Of Working Capital Freed From The Tax Cycle — Boutique Law Firm, Brant
Client: A boutique law firm · Where: Brant, Ontario · Engagement: 4 weeks, fixed fee
Working capital freed$92,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A boutique law firm, Brant, Ontario
A boutique law firm in Brant, Ontario was profitable on paper and short of cash every month. Out-of-province sales billed at the ON rate instead of the customer’s explained most of the gap.
What we did for A boutique law firm, Brant, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A boutique law firm, Brant, Ontario
$92,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
A millwork shop in Brant, Ontario was selected for review. Sector-specific exposure the previous accountant had not seen before had shown up in the CRA's automated matching. The proposed adjustment on its ON tax and accounting file came to $129,000.
What we did for A millwork shop, Brant, Ontario
We assessed and claimed Ontario Made Manufacturing Investment 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 millwork shop, Brant, Ontario
The review closed with no change. $129,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 5 · Backlog brought current
$87,000 Of Arbitrary Assessments Vacated After 6 Years — Optometry Practice, Brant
Client: An optometry practice · Where: Brant, Ontario · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$87,000
Years brought current6
Account statusCurrent
The situation — An optometry practice, Brant, Ontario
6 years of unfiled returns had turned into notional assessments at an optometry practice in Brant, Ontario. Underneath lay 13% HST charged on every sale regardless of where the customer was located. Collections had already started.
What we did for An optometry practice, Brant, Ontario
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — An optometry practice, Brant, Ontario
All 6 years were accepted as filed. $87,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 6 · Deadline rescue
3-Week Turnaround Beat The Deadline And Saved $69,000 — Wealth Management Practice, Brant
Client: A wealth management practice · Where: Brant, Ontario · Engagement: 3 weeks, fixed fee
Late-filing penalty avoided$69,000
Filed with13 days to spare
Next yearPapers ready
The situation — A wealth management practice, Brant, Ontario
A wealth management practice in Brant, Ontario was weeks away from the deadline for its ON tax and accounting file. Behind that sat a provincial payroll levy that had never been registered for or remitted. The exposure if the date slipped was around $69,000.
What we did for A wealth management practice, Brant, Ontario
We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A wealth management practice, Brant, Ontario
Filed with 13 days to spare. $69,000 in late-filing penalties avoided, and the working papers are ready for the following year.
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.
