6 worked Burlington 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 Burlington and its provincial tax regime, not a specific client's file.
Case Study 1 · Backlog brought current
$125,000 Of Arbitrary Assessments Vacated After 4 Years — Precision Machine Shop, Burlington
The situation — A precision machine shop, Burlington, Ontario
4 years of unfiled returns had turned into notional assessments at a precision machine shop in Burlington, Ontario. Underneath lay 13% HST charged on every sale regardless of where the customer was located. Collections had already started.
What we did for A precision machine shop, Burlington, 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 — A precision machine shop, Burlington, Ontario
All 4 years were accepted as filed. $125,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 2 · Structure rebuilt
Corporate Structure Rebuilt For $64,000 Of Annual Savings — Benefits Consultancy, Burlington
The situation — A benefits consultancy, Burlington, Ontario
The structure at a benefits consultancy in Burlington, Ontario 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 benefits consultancy, Burlington, Ontario
We assessed and claimed Ontario Made Manufacturing Investment 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 benefits consultancy, Burlington, Ontario
$64,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 3 · Objection and relief
Notice Of Objection Allowed In Full, $60,000 Reversed — Psychology Practice, Burlington
Client: A psychology practice · Where: Burlington, Ontario · Engagement: 10 weeks, fixed fee
Amount reversed$60,000
ObjectionAllowed in full
Account balanceNil
The situation — A psychology practice, Burlington, Ontario
A psychology practice in Burlington, Ontario had been reassessed for $60,000. 22 days were left on the objection deadline. The reassessment rested on out-of-province sales billed at the ON rate instead of the customer’s.
What we did for A psychology practice, Burlington, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty.
The result — A psychology practice, Burlington, Ontario
The appeals officer allowed the objection in full. $60,000 was reversed and the account returned to a nil balance.
Case Study 4 · Deadline rescue
$91,000 Late-Filing Penalty Cancelled On Relief Application — Mobile App Studio, Burlington
Client: A mobile app studio · Where: Burlington, Ontario · Engagement: 4 weeks, fixed fee
Penalty cancelled$91,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A mobile app studio, Burlington, Ontario
A mobile app studio in Burlington, Ontario had already missed one deadline and was about to miss a second. Behind it sat instalments still calculated on a year the business had long outgrown. A penalty of $91,000 was accruing.
What we did for A mobile app studio, Burlington, Ontario
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 mobile app studio, Burlington, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $91,000 of the penalty already assessed on the earlier year.
Case Study 5 · Records and systems rebuilt
30 Months Reconciled And $6,800 Of Input Tax Recovered — Food Processing Plant, Burlington
The situation — A food processing plant, Burlington, Ontario
Nothing reconciled at a food processing plant in Burlington, Ontario. Every filing started with 30 months of cleanup. The file was carrying a provincial payroll levy that had never been registered for or remitted.
What we did for A food processing plant, Burlington, Ontario
We rebuilt from source rather than correcting on top of the existing file. We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. Then we set the routine that keeps it clean.
The result — A food processing plant, Burlington, Ontario
30 months reconciled to the bank. The close now takes 7 days, and $6,800 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Cash and remittance control
$42,000 Of Working Capital Freed From The Tax Cycle — Captive Insurance Manager, Burlington
The situation — A captive insurance manager, Burlington, Ontario
A captive insurance manager in Burlington, Ontario was profitable on paper and short of cash every month. 13% HST charged on every sale regardless of where the customer was located explained most of the gap.
What we did for A captive insurance manager, Burlington, Ontario
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A captive insurance manager, Burlington, Ontario
$42,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
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.
